2018 Maryland Code
Tax - General
Title 11 - Sales and Use Tax
Subtitle 2 - Exemptions
§ 11-228. Tax-free period
(a) "Accessory items" defined. -- In this section, "accessory items" includes jewelry, watches, watchbands, handbags, handkerchiefs, umbrellas, scarves, ties, headbands, and belt buckles.
(b) Exemption. --
(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.