Section 11-228 - Tax-free period(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.Amended by 2017 Md. Laws, Ch. 237,Sec. 1, eff. 7/1/2017.Amended by 2017 Md. Laws, Ch. 236,Sec. 1, eff. 7/1/2017.