Legislation - HB0358

Title: Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption
Sponsored by: Delegate Palakovich Carr
Status: In the House - Hearing 2/05 at 1:00 p.m.
Analysis

Synopsis

Providing an exemption from the sales and use tax for a sale made at a book fair by an elementary or secondary school or a nonprofit parent-teacher organization or other nonprofit organization within an elementary or secondary school at an in-person book fair on school premises; requiring that the net proceeds of the book sale be used solely for the educational benefit of the school or its student; etc.

Committees

Original:: Ways and Means

Details

Cross-filed with: SB0403

Bill File Type: Regular

Effective Date(s): July 1, 2026

History

Legislation History
Chamber House Calendar Date 1/19/2026 Legislative Date 1/19/2026 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption Proceedings
Chamber House Calendar Date 1/22/2026 Legislative Date 1/22/2026 Action Hearing 2/05 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
House	1/19/2026	1/19/2026	First Reading Ways and Means
			Text - First - Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption
House	1/22/2026	1/22/2026	Hearing 2/05 at 1:00 p.m.

File Code

Subjects

Statutes