Maryland (WMAR) - Those tiny garments underneath clothes are what you find at Bare Necessities. According to Maryland's tax-free shopping list, they are necessary.
"That doesn't make any sense whatsoever," said Alissa Byrne, who is shopping for her three children.
Garters, nightgowns, and slippers are all tax exempt for one week beginning August 11th. So are clothing and footwear.
But book bags and sporting pads are not.
"This year he needs a scientific calculator. Those are pretty expensive. I didn't see that on the list for tax exempt because they cost anywhere from $80 - $120," said April Crowder, who is shopping for her son.
Tax-free shopping happens a few weeks before kids go back to school. In 2007, the Maryland General Assembly only designated clothing and some shoes as eligible items.
Legislation to expand the list has failed.
"They should actually look at Baltimore County's list of school supplies and put everything on there as tax exempt," said Byrne.
The Maryland Comptroller's Office says the week is meant to help consumers and small business owners.
"It's always been terrific. We really do get a surge of people coming in to buy their underwear, their bras, their nightgowns," said Jodie Epstein, manager, Bare Necessities.
But bras and underwear are not on school shopping lists.
"I guess the moms need something too for back to school time," said Byrne.
The Shop Maryland Tax-Free Week is August 11 – 17. Click here for a list of eligible items.