As back-to-school season approaches, many families and educators are eager to purchase supplies for the upcoming year. In Maryland, the tax status of school supplies can be a bit tricky, as most items are taxable—unless they fall within special exemptions like the annual “Shop Maryland Tax-Free Week.” Understanding the tax rules can help you save on your back-to-school shopping.
Generally, school supplies in Maryland are taxable. This includes common items such as:
Maryland applies the state's general sales tax to these products, making them subject to the standard rate unless they fall under specific exemptions or promotions.
There is a notable exception to this rule: School supplies may be exempt from sales tax during the annual “Shop Maryland Tax-Free Week.” This week-long event typically takes place each August and allows qualifying items, including school supplies, to be purchased without tax.
However, there is a key qualifying threshold for this exemption. In order for school supplies to be tax-free during this week, they must be priced under a certain amount. In 2024, the threshold was set at $100 per item. So, if the school supplies you’re buying are priced under this amount, they may be eligible for the exemption during the designated week.
While the tax-free week offers relief, not all school supplies will automatically qualify. The general rule is that only supplies commonly used by students, such as pens, paper, and backpacks, are eligible if they meet the price threshold. On the other hand, more specialized items, like electronics or athletic gear, may not be eligible for the exemption.
The “Shop Maryland Tax-Free Week” is an annual event aimed at easing the financial burden of back-to-school shopping for families. It encourages people to shop for necessary items without the additional tax cost. To make the most of the tax-free week, shoppers should plan ahead, check the rules, and ensure their school supply purchases qualify for the exemption.
