Shop Maryland Week List of Taxable and Exempt Items

Transcript

1 Shop Maryland Week’s list of taxable and exempt items. Below is a list of clothing and footwear related items and their taxable status during the tax-free period if they are sold for $100.00 or less. T = Taxable E = EXEMPT GLOVES E E DRESS BRACES & SUPPORTS A ss Shields T Dre WORN TO CORRECT OR E DRESS SHOES ALLEVIATE A PHYSICAL E DRESSES E ADULT INCAPACITY OR INJURY DIAPERS DRY CLEANING SERVICES E AEROBIC CLOTHING E E BRAS T Alterations of Clothing (NON-COMMERCIAL) BRIDAL GOWNS & E Dry Cleaning Services T E ANTIQUE DRESSES, SOLD OR CLOTHING (Commercial Textiles) T Aprons RENTED T Arch Bags ases T Duffle T Briefc Supports Buckles for Shoes T E ARM WARMERS T Athletic T Buttons Pads E E ATHLETIC SOCKS E ATHLETIC SUPPORTERS C BANDS E EAR E EAR MUFFS B T Earrings CAPS AND HATS E T Elbow Pads E CAPES & WRAPS T Bab y Bibs UNIFORMS E CHEF’S UNIFORMS E EMPLOYEE Protectors T Chest CLOTHES E BABY DIAPERS E CHILDREN’ S NOVELTY E BABY F T Backpa cks COSTUMES T Bandanas CHOIR AND ALTAR E T Barrettes T Fabric CLOTHING T Baseball Gloves T Fins E CLERICAL VESTMENTS T seball Mitts T Fishing Cloth and Lace, Knitting yarns, T Ba Boots and other fabrics T Fishing Waders ROBES E BATH E BATHING SUITS AND E COATS E F ISHING VESTS Purses T Coin FLOPS COVER-UPS E FLIP T Bathing Caps T Cors ages T Football Gloves Pads T Football Belt Buckles sold without Belts T E CORSETS AND CORSET T Football Attached Pants LACE T Cosmetic Bag Belts for Weightlifting T FORMAL CLOTHING SOLD E OR RENTED E BELTS WITH OR WITH E COSTUMES FUR COATS AND STOLES E S E COVERALL OUT BUCKLES E BIB OVERALLS E COWBOY BOOTS Links T Billfolds, Wallets T Cuff G T Blankets E BLOUSES E GALOSHES T Bobb y Pins T Garment Bags T Book Bags E GARTERS AND GARTER D GENERAL E BOOTS, BELTS Bags T Gloves- Baseball T Diaper PURPOSE & BOOT LINERS es T Boutonnier E DIAPERS, DIAPER INSERTS E GLOVES- DRESS, COLD CLOTH OR DISPOSABLE- SHIRTS E BOWLING WEATHER, LINER & ADULT E BOWLING SHOES- SOLD MITTENS T Gloves- Football DIAPERS, DIAPER INSERTS (NOT RENTED) E T Bow Ties T Gloves- Garden CLOTH OR DISPOSABLE- lets T Gloves- T Brace Golf BABY

2 T Gloves- Handball E RENTED SHOES (NO HARD L T Gloves- Hockey PLASTIC OR METAL T Gloves- Lacrosse CLEATS AND SPIKES) T Rented Skates T Gloves- Rubber E LAB COATS T Roller Skates T Gloves- Surgical E LAUNDRY SERVICES T Gloves- Welding (EXCEPT COMMERCIAL) T Gloves- Work T Laundry Services (commercial) S T Goggles, except prescription E LEATHER CLOTHING E LEG WARMERS E GOLF CLOTHING, CAPS, Safety Clothing (not normally T E LEOTARDS AND TIGHTS DRESSES, SHIRTS, SKIRTS, Life Jackets and Vests T worn for street use) PANTS Safety Glasses, except T E GRADUATION CAPS AND E LINGERIE prescription GOWNS T Safety Shoes (not adaptable for E GYM SUITS AND M street wear) UNIFORMS E SANDALS T Make-up Bags T Scarves H MARTIAL ARTS ATTIRE E E SCOUT UNIFORMS T Scuba Gear MEN’S FORMAL WEAR E T Hair Bows, Clips, and Bands MITTENS & GLOVES E SHAWLS AND WRAPS E T Monogramming Services Shin Guards and Padding T T Hair Nets E SHIRTS E HAND MUFFS T Shoe Inserts and Laces T Handbags, Purses N T Handkerchiefs E SHOES Shoes with Hard Plastic or Metal T T Hard Hats Cleats, Spikes T Necklaces E HATS T Head Bands E SHORTS NIGHTGOWNS AND NIGHT E T T Heelys (wheeled Shoulder pads for dresses, tennis shoes) SHIRTS Helmets: bike, ba jackets, etc. seball, football, T T hockey, motorcycle, etc. Shoulder pads: football, hockey, O etc. E HIKING BOOTS T Shower Caps HOODED SHIRTS AND E T Skates: ice, roller OVERSHOES AND RUBBER E SWEATSHIRTS T Ski Boots SHOES E HOSIERY, INCLUDING SUPPORT HOSIERY E SKI SUITS E SKI VESTS HUNTING VESTS, COATS, E P Skin Diving Suits T PANTS E SKIRTS T Pads: football, hockey, soccer, E SLACKS elbow, knee, shoulder, etc. I E SLEEPWEAR, T Paint or Dust Masks NIGHTGOWNS, PAJAMAS E PAJAMAS E SLIPPERS T Ice Skates E PANTS E SLIPS T In-Line Skates E PANTY HOSE E SNEAKERS T Insoles T Patterns E SOCKS T Iron-On Patches T Sports Helmets E PONCHOS T Ponytail Holders T Sports Pads E PROM DRESSES E SPORTS UNIFORMS (NOT J T Protective Gloves and Masks PROTECTIVE) T Purses T Sports Uniforms (protective) E JACKETS E STOCKINGS E JEANS R T Suitcases E JERSEYS E SUITS, SLACKS, AND T Jewelry RAINCOATS, RAIN HATS, E JACKETS JOGGING APPAREL, BRAS E Sunglasses, except prescription T AND PONCHOS T Receiving Blankets E SUPPORT HOSE K AL UNIFORMS E RELIGIOUS CLOTHING E SURGIC E SUSPENDERS E RENTED CLOTHING, T Key Cases Sweatbands: arm, head, wrist T INCLUDING NON- T Key Chains E SWEATERS PROTECTIVE UNIFORMS, KNITTED CAPS, HATS E E SWEATSHIRTS FORMAL WEAR, AND T Knee Pads T Swim Masks, Fins, Goggles COSTUMES

3 E SWIM SUITS, TRUNKS W T Wallets, Billfolds T T Watch Bands T Watches T Water Ski Vests E TENNIS SHOES T Tennis Shoes (wheeled) Wet and Dry Diving Suits T T Wheeled Tennis Shoes TENNIS SKIRTS, DRESSES E T Thread T Wigs, Toupees, and Hairpieces T Ties E WINDBREAKERS T Tie Clips E WORK CLOTHES AND E TIGHTS UNIFORMS (NOT E TROUSERS PROTECTIVE) E TUXEDOS (SOLD OR RENTED) Y U T Yarn Goods T Yarn T Umbrellas E UNDERCLOTHES E UNDERPANTS Z E UNDER SHIRTS E UNIFORMS FOR WORK T Zippers AND SCHOOL (NOT PROTECTIVE) V T Veils E VESTS (NOT PROTECTIVE)

Related documents