When Is Maryland Tax-Free Week and What Qualifies?

Maryland’s tax-free week in 2026 runs from Sunday, August 9 through Saturday, August 15. During those seven days, the state’s 6% sales tax comes off qualifying clothing and footwear priced at $100 or less per item, and off the first $40 of any backpack or bookbag.

2026 Dates

The tax-free period begins at 12:01 a.m. on the second Sunday in August and ends at midnight the following Saturday.¹ For 2026, that’s August 9 through August 15. The formula is fixed in law, so the same second-Sunday-through-Saturday pattern repeats every year.

What Qualifies

Three categories are eligible: clothing, footwear, and backpacks or bookbags. Clothing and footwear covers everyday apparel you’d actually wear, including shirts, pants, dresses, coats, jackets, underwear, socks, belts, shoes, and boots.² Rain gear and outerwear qualify as well.

Backpacks and bookbags are the only accessory the General Assembly carved in, and they follow their own price rule described below.³

The $100 Rule for Clothing and Shoes

Each item of clothing or pair of shoes must be priced at $100 or less to qualify.² The limit applies per item, not per receipt. Five shirts at $95 each are all tax-free, even though the total runs well past $100.

The cap is all-or-nothing. If a single item costs even a dollar over $100, the full price is taxed at 6%. A pair of pants marked $110 is taxed on the whole $110, not just the $10 above the line.¹

The $40 Rule for Backpacks

Backpacks work the opposite way. Only the first $40 of the price is exempt, with no upper ceiling that disqualifies the bag. A $60 backpack is taxed on $20, which comes to $1.20 instead of the usual $3.60.²

What Stays Taxable

The statute lists accessories that don’t qualify at any price: jewelry, watches, watchbands, handbags, handkerchiefs, umbrellas, scarves, ties, headbands, and belt buckles.² Wallets and sunglasses are excluded too. The backpack is the only accessory exception.

Protective and specialty gear also stays taxable. Football pads, helmets, shin guards, cleats, and ski boots are treated as sport or safety equipment rather than everyday wear, so the Comptroller does not apply the exemption to them.²

Online Orders

Online purchases qualify, but the timing matters. The customer must pay and the retailer must accept the order for immediate shipment during the seven-day window.² Late delivery doesn’t break the exemption, but a backordered item that the retailer won’t ship until a later date may not qualify.

Layaway, Rain Checks, and Returns

A layaway sale happens when the agreement is entered into, not when final payment is made. Start a layaway on an eligible item during the week and the exemption applies, even though you’ll finish paying later. Starting a layaway before the week and paying it off during the week does not retroactively make the item tax-free.¹

Rain checks follow the same logic from the other direction. A rain check from any date, redeemed during the week on an eligible item, qualifies. A rain check issued during the week but redeemed afterward does not.¹

Exchanging a tax-free item for the same product in a different size or color triggers no new tax, even after the week ends. Returning a tax-free item and applying the credit to a different item after the week ends means paying full 6% on the new purchase. One scenario works in your favor: if you bought something before the week, return it during the week, and apply the credit to an eligible item, that new purchase is tax-free.²

Coupons

A store coupon or retailer discount that drops an item’s price to $100 or less makes it eligible. A $120 jacket marked down to $95 by the store is tax-free.²

Manufacturer coupons don’t help with the threshold. Because the retailer is reimbursed by a third party, those coupons are applied after tax, so they don’t reduce the taxable price. A $105 shirt with a $10 manufacturer coupon is still treated as a $105 item and taxed on the full amount.²

A Separate Tax-Free Event in February

Don’t confuse the August week with Maryland’s Energy Star tax-free weekend, which runs February 14–16 in 2026 and exempts qualifying Energy Star appliances such as air conditioners, washers, dryers, refrigerators, heat pumps, dehumidifiers, and programmable thermostats from the 6% sales tax.³ It’s a different program with different rules.

1
Maryland Division of State Documents. COMAR 03.06.01.37 – Tax Free Week for Qualifying Clothing and Footwear Items
2
Comptroller of Maryland. Frequently Asked Questions About Tax-Free Week
3
Comptroller of Maryland. Comptroller of Maryland Programs