Is clothing taxed in Maryland?
Quick answer
Yes. Clothing is fully taxable in Maryland at the combined state and local rate.
Clothing is taxable outside the Shop Maryland Tax-Free Week.
Rule summary
How Maryland treats each category.
| Everyday clothing and footwear | Taxable at the combined rate (6%) |
|---|---|
| Accessories, jewelry, handbags | Taxable in nearly every state, including exemption states |
| Sports and protective equipment | Taxable — treated as equipment, not clothing |
| Sales tax holiday | Shop Maryland Tax-Free Week in August, clothing and footwear under $100. |
Source: Comptroller of Maryland · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Comptroller of Maryland or a tax professional before relying on it for filing.
Combined rates in Maryland
What a taxable purchase actually costs in Maryland.
Frequently asked
Answers pulled from the same rule set.
- Is clothing taxed in Maryland?
- Yes. Clothing is fully taxable in Maryland at the combined state and local rate.
- Are shoes taxed in Maryland?
- Yes, footwear is taxed at the same combined rate as other clothing.
More Maryland guides
Other Maryland rules that change the total.