Texas shoppers get a break from state and local sales taxes starting when stores open Friday and continuing through closing time or midnight Sunday.

As in previous years, the law exempts most clothing and footwear priced under $100 from sales and use taxes, which could save shoppers about $8 on every $100 they spend. Backpacks under $100 and used by elementary and secondary students are also exempt. A backpack is a pack with straps one wears on the back. Ten or fewer backpacks can be purchased tax-free at one time without providing an exemption certificate to the seller. (The exemption during the sales tax holiday includes backpacks with wheels, provided they can also be worn on the back like a traditional backpack and messenger bags.)

The exemption does not include items that are reasonably defined as luggage, briefcases, athletic/duffle/gym bags, computer bags, purses or framed backpacks.

During the course of the three days, retailers will not collect sales tax on back-to-school items required of school-aged children such as clothing, shoes, and backpacks.

Items Covered by Tax Exemption include:

Clothing - Belts, jerseys, raincoats, sleepwear and undergarments all make the cut. Personal flotation devices, rental clothing and baseball pants however will not be tax-free. Shoes - Thumbs up for things such as cowboy boots, sandals, slippers, hiking boots and socks. Thumbs down for footwear such as ice skates, cleats and roller blades. School supplies valued at less than $100 - Lunch boxes, calculators, tape and backpacks are all OK.