August means back to school shopping for many families in Maryland
and the state is once again offering a week of tax relief to ease the burden.
Since the Maryland General Assembly authorized it in 2007, the state has observed from the second Sunday of August to the following Saturday as Shop Maryland Tax-Free Week each year.
So, from Aug. 13-19, clothing and footwear such as sweaters, shirts, slacks, jeans, dresses, robes, underwear, belts, shoes and boots priced at $100 or less will not be taxed the normal 6 percent.
Peter Franchot, Maryland comptroller, will make an appearance at The Dressing Room clothing store in Salisbury on Wednesday, Aug. 16, to help promote the week.
If you're unsure about what falls under the tax-free banner, here are some answers.
Is anything else eligible this year this year?
New for 2017, the first $40 of a backpack or bookbag purchase is also tax-free. Accessory items, except for backpacks, are not included.
Will any clothing items be taxable during Shop Maryland week?
Yes. Items that cost more than $100 will be taxable.
With the exception of backpacks/bookbags, all accessories, including jewelry, watches, watchbands, handbags, handkerchiefs, umbrellas, scarves, ties, headbands and belt buckles will be taxable.
If my total purchase of several items is more than $100, will it still be tax-free?
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.
Is the first $100 of a more expensive item tax- free?
No. If a suit costs $110, sales tax is due on the entire $110.
Are online sales exempt?
An eligible item may qualify for the exemption if the item is both paid for by the customer and delivered to the customer during the tax-free period or the customer orders and pays for the item and the retailer accepts the order for immediate shipment, even if the item is delivered after the tax- free period ends.
The item will not qualify if the item is on back order or the retailer does not charge the customer until the item ships and the shipment occurs after the tax-free period ends.