---
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: "SB 403"
citation: "Maryland SB 403 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Augustine", "Bailey", "Guzzone", "Hettleman", "King", "Lewis Young", "McCray", "Rosapepe", "Salling", "Zucker"]
version_count: 3
action_count: 17
vote_count: 2
first_action: "2026-01-28"
last_action: "2026-04-28"
source: "openstates"
source_identifier: "ocd-bill/270b7f91-e633-449b-a891-271c55efb432"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0403?ys=2026RS"
source_hash: "f13d78dd523748bed373315072c60777e818ef04b7f9aa3978cc02db89117edb"
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 SB 403 (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_185_sb0403t.pdf)
2. **First - Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0403f.pdf)
3. **Third - Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0403t.pdf)

## Votes

- On Third Reading — **45–0** (pass) · upper
- On Third Reading — **134–0** (pass) · lower

## Sponsors

- Augustine — primary (person)
- Bailey — primary (person)
- Guzzone — primary (person)
- Hettleman — primary (person)
- King — primary (person)
- Lewis Young — primary (person)
- McCray — primary (person)
- Rosapepe — primary (person)
- Salling — primary (person)
- Zucker — primary (person)

## Timeline

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

- **2026-01-28** First Reading Budget and Taxation `referral-committee`
- **2026-01-29** Hearing 2/11 at 1:00 p.m.
- **2026-02-03** Hearing canceled
- **2026-02-03** Hearing 2/11 at 2:00 p.m.
- **2026-02-19** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2026-02-20** Favorable with Amendments { `committee-passage-favorable`
- **2026-02-20** Second Reading Passed with Amendments
- **2026-02-24** Third Reading Passed `passage`
- **2026-02-25** Referred Ways and Means `referral-committee`
- **2026-03-16** Hearing 3/25 at 1:00 p.m.
- **2026-03-25** Hearing canceled
- **2026-03-25** Hearing 3/25 at 1:30 p.m.
- **2026-04-02** Favorable Report by Ways and Means `committee-passage-favorable`
- **2026-04-03** Favorable Adopted Second Reading Passed `committee-passage-favorable`
- **2026-04-08** Third Reading Passed `passage`
- **2026-04-09** Returned Passed
- **2026-04-28** Approved by the Governor - Chapter 185 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/270b7f91-e633-449b-a891-271c55efb432`. Confidence: reported (aggregated from official Maryland legislature records).