Back-to-school purchases that can be purchased without paying sales tax during the special week include most clothing priced under $100, including sweaters, shirts, slacks, jeans, dresses, robes, underwear, belts, shoes and boots priced at $100 or less. The first $40 of a backpack purchase is also tax-exempt.
Each qualifying article of clothing or footwear selling for $100 less, or the first $40 of a backpack/bookbag purchase, will be exempt, regardless of how many items are sold at the same time. For example, two $60 sweaters sold at the same time are both exempt, even though the total purchase price is more than $100.
The Maryland Comptroller’s Office has a FAQ page to help answer questions about Tax-Free Week.
