With students soon heading back to area school for a new year of learning, the National Retail Federation is expecting back-to-school shopping to reach record highs this year.

In Iowa, a sales tax holiday begins at 12:01 a.m. on Friday, August 4 and ends at midnight Saturday, August 5. The weekend gives shoppers more flexibility when it comes to buying supplies and clothing to head back to school. Some of the most popular items sold during the sales tax holiday include crayons, notebooks, pencil boxes, scissors, markers and other basic school supplies.

According to the Iowa Department Of Revenue, the following criteria apply to the tax holiday:

• No sales tax, including local option sales tax, will be collected on sales of an article of clothing or footwear having a selling price less than $100.00.

• Businesses that are open on those days are required to participate.

• The exemption applies to each article priced under $100.00 regardless of how many items are sold on the same invoice to a customer.

• “Clothing” does not include watches, watchbands, jewelry, umbrellas, handkerchiefs, sporting equipment, skis, swim fins, roller blades, skates, and any special clothing or footwear designed primarily for athletic activity or protective use and not usually considered appropriate for everyday wear.

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