Legislation - HB0358

Title: Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption
Sponsored by: Delegate Palakovich Carr
Status: In the House - Returned Passed
Analysis: Fiscal and Policy Note

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 Click to view Recorded Media

Opposite:: Budget and Taxation

Committee Testimony

Witness List

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 Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 3/20/2026 Legislative Date 3/20/2026 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 3/20/2026 Legislative Date 3/07/2026 Action Favorable Adopted Second Reading Passed Proceedings 44AClick to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption Proceedings
Chamber House Calendar Date 3/21/2026 Legislative Date 3/09/2026 Action Third Reading Passed (125-0) Proceedings 46AClick to view Recorded Media
Chamber Senate Calendar Date 3/23/2026 Legislative Date 3/06/2026 Action Referred Budget and Taxation Proceedings 45 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2026 Legislative Date 4/10/2026 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/10/2026 Legislative Date 3/23/2026 Action Favorable Adopted Proceedings 62 Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2026 Legislative Date 3/23/2026 Action Second Reading Passed Proceedings 62 Click to view Recorded Media
Chamber Senate Calendar Date 4/13/2026 Legislative Date 3/26/2026 Action Third Reading Passed (46-0) Proceedings 65 Click to view Recorded Media
Chamber House Calendar Date 4/13/2026 Legislative Date 4/01/2026 Action Returned Passed Proceedings 69 Click to view Recorded Media

Chamber	Calendar Date	Legislative Date	Action	Proceedings
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.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/20/2026	3/20/2026	Favorable Report by Ways and Means
House	3/20/2026	3/07/2026	Favorable Adopted Second Reading Passed	44AClick to view Recorded Media
			Text - Third - Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption
House	3/21/2026	3/09/2026	Third Reading Passed (125-0)	46AClick to view Recorded Media
Senate	3/23/2026	3/06/2026	Referred Budget and Taxation	45 Click to view Recorded Media
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	4/10/2026	4/10/2026	Favorable Report by Budget and Taxation
Senate	4/10/2026	3/23/2026	Favorable Adopted	62 Click to view Recorded Media
Senate	4/10/2026	3/23/2026	Second Reading Passed	62 Click to view Recorded Media
Senate	4/13/2026	3/26/2026	Third Reading Passed (46-0)	65 Click to view Recorded Media
House	4/13/2026	4/01/2026	Returned Passed	69 Click to view Recorded Media

File Code

Subjects

Statutes