§ 11-228

# (a)

In this section, “accessory items” includes jewelry, watches, watchbands, handbags, handkerchiefs, umbrellas, scarves, ties, headbands, and belt buckles.

# (b)

# (1)

Beginning in calendar year 2010, the 7–day period from the second Sunday in August through the following Saturday shall be a tax–free period for back–to–school shopping in Maryland during which the exemption under paragraph (2) of this subsection shall apply.

# (2)

During the tax–free period for back–to–school shopping established under paragraph (1) of this subsection, the sales and use tax does not apply to:

(i) the sale of any item of clothing or footwear, excluding accessory items, if the taxable price of the item of clothing or footwear is $100 or less; or

(ii) the first $40 of the taxable price of any backpack or bookbag.