- Maryland will exempt qualifying elementary and secondary school book fair sales from sales and use tax starting July 1, 2026.
- The exemption applies to in-person book fairs held on school property and run by the school, PTO, or a related nonprofit.
- Net proceeds must be used only for the educational benefit of the school or its students.
- Book fairs with third-party vendors can still qualify if students, staff, teachers, or PTO members help manage the event and the funds support education.
- The law is meant to help schools keep more fundraising money for literacy, classrooms, libraries, and other student resources.
Source: salestaxinstitute.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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