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

2. (b)

   1. (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. (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:

      1. (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
      2. (ii) the first $40 of the taxable price of any backpack or bookbag.

Added by Acts 2000, c. 576, § 1, eff. July 1, 2000; Acts 2000, c. 577, § 1, eff. July 1, 2000. Amended by Acts 2005, c. 191, § 1, eff. July 1, 2005; Acts 2007, 1st Sp. Sess., c. 6, § 2, eff. July 1, 2008; Acts 2017, c. 236, § 1, eff. July 1, 2017; Acts 2017, c. 237, § 1, eff. July 1, 2017.