Sales and Use Tax - Elementary or Secondary School Book Fairs - Exemption
Sponsor: Julie Palakovich Carr (District 17)Committee: Ways and MeansSubject: Taxes - Sales and UseStatus: Approved by the Governor - Chapter 186 (as of Sep 4, 2026)
What this bill does
Official 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 students; etc.
AI analysis is off. Set ANTHROPIC_API_KEY to enable summaries, pros and cons, and questions.
Analysis reads the bill text, the fiscal note, and the witness list. It is generated by Claude and reviewed by nobody, so check the source documents before you rely on it.
Testimony (8)
MGA witness listFAV 8Favorable
| Position | Witness | Organization | Testimony |
|---|---|---|---|
| FAV | O'Day, Garrettlobbyist | Maryland Catholic Conference | Written (PDF) |
| FAV | Collins, Jocelynlobbyist | Public Policy Partners | Written (PDF) |
| FAV | Delegate Palakovich Carr, Delegate Palakovich Carrlegislator | Individual | Oral |
| FAV | Keane, Christopher | Individual | Oral |
| FAV | Lang, Alan | Individual | Position only |
| FAV | Loesel, Jeff | Individual | Oral + Written (PDF) |
| FAV | Meyerovich, Mark | Individual | Position only |
| FAV | Palakovich Carr, Julie | Individual | Written (PDF) |
Organizations on record
Registered lobbyists who testified
FAVCollins, JocelynPublic Policy PartnersRegistered for: American Cancer Society Cancer Action Network; Bard College; Campaign to Protect Patient Health d/b/a Value of Care Coalition; Diabetes Patient Advocacy Coalition; Gilead Sciences, Inc.; HealthCare Access Maryland…
