Does Maryland have a tax-free shopping period?

During the 2007 special session, legislation was enacted to provide two tax-free periods beginning in 2010 and 2011.

Beginning in calendar year 2011, there will be a one week tax-free period for back-to-school shopping in Maryland during which the sales and use tax does not apply to the sale of any items of clothing or footwear, excluding accessory items, if the taxable price of the item of clothing or footwear is $100 or less. This tax-free period will occur the 2nd Sunday in August 2011 through that following Saturday and is permanent until legislation changes or is discontinued.

There will be a tax-free three-day weekend during which the sales and use tax will not apply to the sale of certain Energy Star products or solar water heaters. This tax-free weekend will occur the weekend of February 18, 2012, through February 20, 2012.

For more details, see our Sales and Use Tax Alert on Tax-Free Periods