Maryland’s tax-free weekend is actually a full week: Shop Maryland Tax-Free Week runs Sunday, August 9 through Saturday, August 15, 2026. During that period, the state’s 6% sales tax is waived on individual items of clothing and footwear priced at $100 or less, and on the first $40 of any backpack or bookbag.1Maryland General Assembly. Maryland Tax – General Code 11-228 (2025)
2026 Dates
The tax-free period always begins at 12:01 a.m. on the second Sunday in August and ends at 11:59 p.m. the following Saturday. For 2026, that is August 9 through August 15.2Comptroller of Maryland. Comptroller of Maryland Programs – Section: Shop Maryland Tax-Free Week The schedule is fixed by statute, so you can plan future years by the same rule: second Sunday in August, running one week.
What Qualifies
Three categories are eligible, each with its own price rule.
- Clothing priced at $100 or less per item. Shirts, pants, sweaters, socks, and underwear all qualify. The cap applies to each item, not to your total, so a $90 shirt and a $95 pair of jeans in the same purchase are both exempt.
- Footwear priced at $100 or less per pair. Sneakers, boots, sandals, and dress shoes all qualify.
- Backpacks and bookbags. The first $40 of the purchase price is exempt. On a $60 backpack, you pay tax only on the remaining $20.1Maryland General Assembly. Maryland Tax – General Code 11-228 (2025)
The $100 rule is all-or-nothing for clothing and footwear. A $110 jacket is not partially exempt; you owe the full 6% on the entire price. Backpacks work differently because the statute specifically carves out the first $40 rather than requiring the whole price to stay under a cap.
What Doesn’t Qualify
The statute defines a set of “accessory items” that stay fully taxable even under $100: jewelry, watches, watchbands, handbags, handkerchiefs, umbrellas, scarves, ties, headbands, and belt buckles.1Maryland General Assembly. Maryland Tax – General Code 11-228 (2025) Only clothing, footwear, and backpacks or bookbags were designated as eligible categories.3Maryland Comptroller. Frequently Asked Questions About Shop Maryland Tax-Free Week
Protective equipment like helmets, goggles, and safety gear is not treated as “clothing” for the exemption. Services attached to a purchase, such as alterations, embroidery, or dry cleaning, are also excluded. And school supplies, including notebooks, pens, and calculators, are not covered. Maryland’s tax-free week is narrower than some other states’, so don’t assume everything in a back-to-school display is exempt.
How Coupons and Discounts Affect the Price
Whether a discount brings an item under the $100 line depends on who is absorbing the cost. Store-issued coupons and retailer markdowns reduce the price before tax. If a store marks a $110 pair of shoes down to $100, or takes $10 off with its own coupon, the shoes qualify because the retailer is genuinely lowering the sale price.3Maryland Comptroller. Frequently Asked Questions About Shop Maryland Tax-Free Week
Manufacturer’s coupons are different. Because the manufacturer reimburses the retailer, the store still receives the full price, and Maryland treats the original pre-coupon price as taxable. A $110 item with a $15 manufacturer’s coupon remains taxable at $110; the coupon counts as a form of payment, not a real price reduction.3Maryland Comptroller. Frequently Asked Questions About Shop Maryland Tax-Free Week Check who issued the coupon before assuming an item slips under $100.
Online Orders, Layaway, and Rainchecks
Online, phone, and mail orders qualify if you order and pay during the tax-free period and the retailer accepts the order for immediate shipment. Delivery can happen after the week ends without affecting the tax status.4Library of Maryland Regulations. COMAR 03.06.01.37 – Tax Free Week for Qualifying Clothing and Footwear Items
Layaway follows the start date. Eligible items placed on layaway during the tax-free week qualify for the exemption, even if you finish paying weeks later.3Maryland Comptroller. Frequently Asked Questions About Shop Maryland Tax-Free Week
Rainchecks cut both ways. A raincheck issued during the tax-free week but redeemed after August 15 does not qualify. A raincheck issued before the week can be redeemed during the week and receive the exemption, as long as the item otherwise qualifies.4Library of Maryland Regulations. COMAR 03.06.01.37 – Tax Free Week for Qualifying Clothing and Footwear Items
Returns and Exchanges After the Week Ends
Returning a tax-free item for a refund unwinds the transaction cleanly. Exchanging one after the exemption period ends is different: the replacement item is subject to the full 6% sales tax. The exemption attached to the original purchase during the designated week, not to a floating credit.3Maryland Comptroller. Frequently Asked Questions About Shop Maryland Tax-Free Week
Maryland’s Other Tax-Free Weekend in February
Maryland runs a separate, less publicized tax-free event for energy-efficient appliances every February. Shop Maryland Energy Weekend begins on the Saturday before Presidents’ Day and continues through Presidents’ Day Monday. In 2026, those dates are February 14 through February 16.5Comptroller of Maryland. Comptroller of Maryland Programs – Section: Shop Maryland Energy Weekend
During that weekend, the 6% sales tax does not apply to qualifying Energy Star-rated products or solar water heaters. Eligible items include air conditioners, clothes washers and dryers, furnaces, heat pumps, standard-size refrigerators, compact fluorescent light bulbs, dehumidifiers, boilers, and programmable thermostats. There is no price cap.6Maryland General Assembly. Maryland Tax – General Code 11-226 (2025) If you have a major appliance purchase ahead, the February weekend is worth planning around.