“Clothing or footwear” means an article of apparel designed to be worn on or about the human body, states the definition from the Office of the Maryland Comptroller. “Accessory items” include, but are not limited to, jewelry, watches, watchbands, handbags, handkerchiefs, umbrellas, scarves, ties, headbands and belt buckles.
The exemption applies to each qualifying item selling for $100 or less, regardless of how many items are sold at the same time. For example, if a customer purchases two shirts for $80 each, both items qualify for the exemption, even though the customer’s total purchase price ($160) exceeds $100.
If a retailer offers discounts to reduce the price of an eligible item to $100 or less, the item will qualify for the exemption.
More details about the program can be found at Tax_Free_Week_Facts.pdf (marylandtaxes.gov).
