Legislation - SB0403

Title: Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption
Sponsored by: Senators McCray, Augustine, Bailey, Guzzone, Hettleman, King, Lewis Young, Rosapepe, Salling, and Zucker
Status: In the Senate - 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 a book fair, subject to certain limitations.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Cross-filed with: HB0358

Bill File Type: Regular

Effective Date(s): July 1, 2026

History

Legislation History
Chamber Senate Calendar Date 1/28/2026 Legislative Date 1/28/2026 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption Proceedings
Chamber Senate Calendar Date 1/29/2026 Legislative Date 1/29/2026 Action Hearing 2/11 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 2/03/2026 Legislative Date 2/03/2026 Action Hearing canceled Proceedings
Chamber Senate Calendar Date 2/03/2026 Legislative Date 2/03/2026 Action Hearing 2/11 at 2:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 2/19/2026 Legislative Date 2/19/2026 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/20/2026 Legislative Date 2/15/2026 Action Favorable with Amendments {923922/1 Adopted Proceedings 26 Click to view Recorded Media
Chamber Senate Calendar Date 2/20/2026 Legislative Date 2/15/2026 Action Second Reading Passed with Amendments Proceedings 26 Click 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 Senate Calendar Date 2/24/2026 Legislative Date 2/16/2026 Action Third Reading Passed (45-0) Proceedings 27 Click to view Recorded Media
Chamber House Calendar Date 2/25/2026 Legislative Date 2/19/2026 Action Referred Ways and Means Proceedings 28 Click to view Recorded Media
Chamber House Calendar Date 3/16/2026 Legislative Date 3/16/2026 Action Hearing 3/25 at 1:00 p.m. Proceedings
Chamber House Calendar Date 3/25/2026 Legislative Date 3/25/2026 Action Hearing canceled Proceedings
Chamber House Calendar Date 3/25/2026 Legislative Date 3/25/2026 Action Hearing 3/25 at 1:30 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 4/02/2026 Legislative Date 4/02/2026 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 4/03/2026 Legislative Date 3/18/2026 Action Favorable Adopted Second Reading Passed Proceedings 55 Click to view Recorded Media
Chamber House Calendar Date 4/08/2026 Legislative Date 3/22/2026 Action Third Reading Passed (134-0) Proceedings 59 Click to view Recorded Media
Chamber Senate Calendar Date 4/09/2026 Legislative Date 3/21/2026 Action Returned Passed Proceedings 60 Click to view Recorded Media

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/28/2026	1/28/2026	First Reading Budget and Taxation
			Text - First - Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption
Senate	1/29/2026	1/29/2026	Hearing 2/11 at 1:00 p.m.
Senate	2/03/2026	2/03/2026	Hearing canceled
Senate	2/03/2026	2/03/2026	Hearing 2/11 at 2:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	2/19/2026	2/19/2026	Favorable with Amendments Report by Budget and Taxation
Senate	2/20/2026	2/15/2026	Favorable with Amendments {923922/1 Adopted	26 Click to view Recorded Media
Senate	2/20/2026	2/15/2026	Second Reading Passed with Amendments	26 Click to view Recorded Media
			Text - Third - Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption
Senate	2/24/2026	2/16/2026	Third Reading Passed (45-0)	27 Click to view Recorded Media
House	2/25/2026	2/19/2026	Referred Ways and Means	28 Click to view Recorded Media
House	3/16/2026	3/16/2026	Hearing 3/25 at 1:00 p.m.
House	3/25/2026	3/25/2026	Hearing canceled
House	3/25/2026	3/25/2026	Hearing 3/25 at 1:30 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/02/2026	4/02/2026	Favorable Report by Ways and Means
House	4/03/2026	3/18/2026	Favorable Adopted Second Reading Passed	55 Click to view Recorded Media
House	4/08/2026	3/22/2026	Third Reading Passed (134-0)	59 Click to view Recorded Media
Senate	4/09/2026	3/21/2026	Returned Passed	60 Click to view Recorded Media

File Code

Subjects

Statutes