Ch. 6

2007 Laws of Maryland

(3) During the tax-free weekend established under
paragraph (2) of this subsection, the sales and use tax does not
apply to the sale of any:

(I) Energy Star product; or

(II) solar water heater.

[(c)] (B) The sales and use tax does not apply to the sale of a multifuel
pellet stove designed to burn agricultural field corn.

11-228.

(a) In this section, "accessory items" includes jewelry, watches, watchbands,
handbags, handkerchiefs, umbrellas, scarves, ties, headbands, and belt buckles.

(b) (1) The BEGINNING IN CALENDAR YEAR 2010. THE [5-day period
from August 23, 2006 through August 27, 2006,] 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 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.

SECTION 3. AND BE IT FURTHER ENACTED. That the Laws of Maryland
read as follows:

Article - Tax - General

12-105.

(a) The tobacco tax rate for cigarettes is:

(1) [50 cents] $1.00 for each package of 10 or fewer cigarettes;

(2) [$1.00] $2.00 for each package of at least 11 and not more than 20
cigarettes:

(3)       [5.0] 10.0 cents for each cigarette in a package of more than 20
cigarettes: and

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