Comptroller of Maryland. Serving the People. Peter Franchot, Comptroller
Maryland Taxes
Maryland Taxes: Find all tax-related information and services. Maryland's Money: Resource for transparent financial reporting. Comptroller of Maryland: Information and resources for government agencies, state employees, vendors, and the general public. Media Services: Outlet for agency and Comptroller news. Online Services: Links to all agency online services and applications. Search Engine: Find it Fast! Translate the website to many languages Home Page

Frequently Asked Questions About the Sales and Use Tax

15 - Has the Maryland General Assembly provided for tax free shopping periods?

The 2007 Special Session of the Maryland General Assembly enacted legislation providing for two tax-free periods beginning each year. Listed below is information pertaining to each tax-free period.

Shop Maryland- Tax-Free Week on Clothing and Footwear, Excluding Accessory Items

Beginning in calendar year 2010 and each year thereafter, there will be a one week tax-free period for back-to-school shopping in Maryland during August in which the sales and use tax does not apply to the sale of any items of clothing or footwear, excluding accessory items, if the taxable price of the item of clothing or footwear is $100 or less. The 2016 tax free period will occur the week of August 14-20. Accessory items that are not exempt from the sales and use tax during the tax-free week include jewelry, watches, watchbands, handbags, handkerchiefs, umbrellas, scarves, ties, headbands, and belt buckles.

Shop Maryland- Tax-Free Weekend on Energy Star Products

Beginning in calendar year 2011 and each year thereafter, there will be a tax-free three-day weekend during February in which the sales and use tax will not apply to the sale of any Energy Star Product listed below. The 2017 tax free weekend will occur the weekend of February 18-20. 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, programmable thermostat or boiler 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. Please note that under Energy Star requirements, no dryer has an Energy Star rating and therefore dryers do not currently qualify for this tax-free period.

For more details, see our Sales and Use Tax Alert on Tax-Free Periods.



 
Links for Sales and Use Tax FAQs
Taxpayer Assistance
Frequently Asked Questions
Business Tax FAQs
Sales and Use Tax
Sales and Use Tax FAQs
  1 - What is included in the taxable price?
  2 - How is the tax applied to sales of cigarettes?
  3 - Are there any limitations on the interest deduction?
  4 - Are store coupons included in the taxable price?
  5 - Are warranty charges taxable?
  6 - Are shipping and handling charges subject to the sales tax?
  7 - Are all labor charges exempt?
  8 - What is the difference between repair and fabrication labor?
  9 - I am an out-of-state vendor who makes sales in Maryland. Do I need to register to collect the sales and use tax?
  10 - My nonprofit 501(c)(3) organization does not have a location in Maryland, but we will be attending a conference in your state. Do we qualify for a sales tax exemption on our purchases of food, beverages, and accommodations during our stay?
  11 - Does the sales and use tax apply to rentals of tangible personal property?
  12 - How can I obtain a resale certificate?
  13 - I am a government contractor. Am I entitled to an exemption on my purchases of materials and supplies?
  14 - How can I obtain a tax ID number to give to vendors when I make a purchase for resale?
  15 - Has the Maryland General Assembly provided for tax free shopping periods?
  17 - I am a manufacturer of the products I sell. How do I claim exemption on items purchased for use in production activities?
  16 - How can I determine if a church or other nonprofit organization qualifies for exemption on its purchases?
  18 - Can I make "tax-included" sales?
  19 - How do I change the name of my business for my tax records?
 
Download for Adobe Reader

Maryland.gov Homepage