---
type: "Bill"
title: "Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption"
description: "Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2026"
identifier: "HB 358"
citation: "Maryland HB 358 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Palakovich Carr"]
version_count: 3
action_count: 12
vote_count: 2
first_action: "2026-01-19"
last_action: "2026-04-28"
source: "openstates"
source_identifier: "ocd-bill/0354343d-796b-40ec-b0c3-132fcbfb5a23"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/hb0358?ys=2026RS"
source_hash: "bfa71910e7ef19b53ca969a49dc474a00904802e83b80e69d9bfd6bc087a3509"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-md"]
---

# Maryland HB 358 (2026) — Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Chapter - Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_186_hb0358t.pdf)
2. **First - Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/hb/hb0358f.pdf)
3. **Third - Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/hb/hb0358t.pdf)

## Votes

- On Third Reading — **125–0** (pass) · lower
- On Third Reading — **46–0** (pass) · upper

## Sponsors

- Palakovich Carr — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-01-19** First Reading Ways and Means `referral-committee`
- **2026-01-22** Hearing 2/05 at 1:00 p.m.
- **2026-03-20** Favorable Report by Ways and Means `committee-passage-favorable`
- **2026-03-20** Favorable Adopted Second Reading Passed `committee-passage-favorable`
- **2026-03-21** Third Reading Passed `passage`
- **2026-03-23** Referred Budget and Taxation `referral-committee`
- **2026-04-10** Favorable Report by Budget and Taxation `committee-passage-favorable`
- **2026-04-10** Favorable Adopted `committee-passage-favorable`
- **2026-04-10** Second Reading Passed
- **2026-04-13** Third Reading Passed `passage`
- **2026-04-13** Returned Passed
- **2026-04-28** Approved by the Governor - Chapter 186 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0354343d-796b-40ec-b0c3-132fcbfb5a23`. Confidence: reported (aggregated from official Maryland legislature records).