SALT Report 3918 – Qualifying apparel and footwear $100 or less, per item, are exempt from the state sales tax. This year, the first $40 of a backpack or bookbag purchase is also tax-free. Accessory items, except for backpacks, are not included.

For More Information:

Comptroller of Maryland

MD – Exempt vs Taxable

MD – Facts

MD – FAQ’s