Update, 5.7.14: House Bill 786, signed into law on May 5, 2014, adds Light-Emitting Diode (LED) light bulbs to the list of items exempted from sales tax during the February tax-free period for energy efficient products. The bill takes effect July 1, 2014; LED lights will be exempt beginning with the 2015 sales tax holiday.
The State of Maryland provides two sales tax holidays each year.
The first is a “tax-free three-day weekend” each February. During it, sales tax does not apply to solar water heaters and numerous Energy Star Products, including:
- Air conditioners and furnaces;
- Clothes washer and dryers;
- Dehumidifiers; and
- Standard size refrigerators.
In 2014, the sales tax holiday for Energy Star products takes place February 15-17.
The second annual Maryland sales tax holiday takes place for a week each August, from the second Sunday of the month through the following Saturday. During Shop Maryland tax-free Week, qualifying footwear and apparel costing $100 or less (per item) are exempt from Maryland state sales tax. Examples of exempt items include:
- Graduation gowns and caps;
- Jackets, jeans and jerseys;
- Knitted caps and hats;
- Shirts and shoes; and
- Work clothes and uniforms.
Examples of items still subject to sales tax during Maryland’s tax-free week include:
- Aprons and earrings;
- Head bands and helmets;
- Ties and tie clips;
- Umbrellas; and
- Wallets and watches.
In 2014, the Shop Maryland Tax Free Week will run from August 10 through 16. Additional information is available on the Comptroller of Maryland website.
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