Maryland Tax Free Week 2024 is Sunday, August 11th, 2024 to Saturday, August 17th, 2024. That means qualifying apparel and footwear $100 or less, per item, are exempt from the state sales tax. Accessory items are not included. Check out our Facebook event for this.
“Clothing or footwear” means an article of apparel designed to be worn on or about the human body. “Accessory items” include but are not limited to jewelry, watches, watchbands, handbags, handkerchiefs, umbrellas, scarves, ties, headbands, and belt buckles. Exempt Sales The sales and use tax is not due on the sale of a qualifying article of clothing or footwear if:
• The sales price of the article is $100 or less; and
• Accessory items, even if they are priced at $100 or less;
• The first $100 of a more expensive single article or set (as in a suit) of clothing or footwear. For example, if a customer buys a pair of pants costing $110, sales tax is due on the entire $110;
• Any special clothing or footwear primarily designed for protective use or not intended for everyday use. Example: football pads are primarily designed for protective use and are not normally worn except when used for that purpose and therefore do not qualify for the exemption; • Taxable services performed on clothing or footwear, such as alterations. Example: sales tax is due on alterations to clothing, even though the alterations may be sold, invoiced, and paid for at the same time as the clothing being altered.
Maryland Energy Star Tax Free Weekend 2019 is from February 16th to February 18th, 2019.
There is a tax-free three-day weekend every February during which the Maryland state sales tax will not apply to the sale of any Energy Star Product listed below, or solar water heater. Energy Star Product means an air conditioner, clothes washer or dryer, furnace, heat pump, standard size refrigerator, compact fluorescent light bulb, light-emitting diode (LED) light bulbs, dehumidifier, or programmable thermostat that has been designated as meeting or exceeding the applicable Energy Star Efficiency requirements developed by the U.S. Environmental Protection Agency and the U.S. Department of Energy.
