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Maryland Back to School - Sales Tax

Listing of Eligible Items (This list is not All-Inclusive)

Clothing & Price Limit: $100 or less per item Adult Formal Sold or Rented Aerobic Clothing Fur & Stoles Scout Antique Clothing Galoshes & Wraps Arm Warmers & Belts Athletic Gloves - , Cold Weather, Athletic Supporters Liner, & Mittens Baby Clothes & Diapers Golf Clothing, , , Ski Bath Shirts, , Pants Ski Vests Bathing Suits & Cover-ups Graduation Caps & Skirts Belts with or without buckles Gym Suits & Uniforms Slacks Bib Hand Muffs Sleepwear, , , General Purpose, & Liners Hiking Boots Bowling Shirts Hooded Shirts & Sweatshirts Slips Bowling Shoes – Sold (not rented) including Support Hosiery Braces & Supports worn to correct or Hunting Vests, Coats, Pants Socks alleviate a physical incapacity or injury Sports Uniforms (not protective) Bridal Gowns & Dresses, Sold or Jerseys Suits, Slacks, & Jackets Rented Jogging Apparel & Bras Support Caps & Hats Knitted Caps & Hats Surgical Uniforms & Wraps Lab Coats Chef’s Uniforms Leather Clothing Sweatshirts Children’s Novelty Leg Warmers Choir & Altar Clothing & Swim Suits & Trunks Clerical Tennis Skirts, Dresses, Shoes Coats Martial Arts Attire Tights & Laces Men’s Formal Wear Costumes Mittens & Gloves Tuxedos (sold or rented) Coveralls Nightgowns & Night Shirts Underclothes Cowboy Boots Overshoes & Rubber Shoes Diapers , Inserts, Cloth or Pajamas Disposable – Baby & Adult Pants Uniforms for Work & School Dress Gloves Panty hose (not protective) Dress Shoes Vests (not protective) Dresses dresses Ear , Rain Hats & Ponchos Work Clothes & Uniforms Ear Muffs (not protective) Employee Uniforms Rented Clothing and shoes, including Fishing Vests non-protective uniforms, formal wear Flip Flops & costumes

Contacts: For questions, email [email protected], or call Sales Tax Operations at 888-899-7267 or Field Support at 479-273-4357.