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Statutes Text

Article - Tax - General


    (a)    In this section, “accessory items” includes jewelry, watches, watchbands, handbags, handkerchiefs, umbrellas, scarves, ties, headbands, and belt buckles.

    (b)    (1)    Beginning in calendar year 2010, the 7–day period from the second Sunday in August through the following Saturday shall be a tax–free period for back–to–school shopping in Maryland during which the exemption under paragraph (2) of this subsection shall apply.

        (2)    During the tax–free period for back–to–school shopping established under paragraph (1) of this subsection, the sales and use tax does not apply to:

            (i)    the sale of any item of clothing or footwear, excluding accessory items, if the taxable price of the item of clothing or footwear is $100 or less; or

            (ii)    the first $40 of the taxable price of any backpack or bookbag.

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