Shop Maryland Tax-Free Week 2017
Shop Maryland Tax-Free Week – Details on 2017 Maryland Sales Tax Holiday available here.
|The second Sunday of August to the following Saturday is designated as Shop Maryland tax-free Week each year. That means qualifying apparel and footwear $100 or less, per item, are exempt from the state sales tax. Accessory items are not included. The Shop Maryland Tax-Free Week for 2015 is Sunday, August 9 – Saturday, August 15.Additionally, there is a tax-free three-day weekend every February during which the state sales tax will not apply to the sale of any Energy Star Product listed below, or solar water heater. The Shop Maryland Energy Tax-Free weekend for 2017 is February 14 – 16.
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.
“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
• The sale takes place during a period beginning at 12:01 a.m. on Sunday, August 11, 2013 and ending at 12 midnight on Saturday, August 17, 2013. 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. Taxable Sales The exemption does not apply to:
• 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; From 12:01 a.m. on Sunday, August 10, through midnight on Saturday, August 16, 2014, qualifying clothing and footwear priced $100 or less will be exempt from Maryland’s six percent sales tax.