The state comptroller's office says the law exempts most clothing and footwear priced under $100 from sales and use taxes.
The agency says backpacks under $100 and used by elementary and secondary students are also exempt. The item is defined as a pack with straps, for wearing on the back.
The 2009 Legislature expanded the items exempt from state, local and use taxes during the Aug. 21-23 period to include most school supplies costly less than $100.
Examples of exempt school supplies are calculators, lunch boxes, notebooks and markers.
Tax-free clothing items include coats, dresses, jackets, jeans, pants, boots, shirts and shoes.
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