SALT Report 3918 –Â 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
