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A shopper leaves NorthPark Mall in Davenport, bags in hand, after making his purchases. Iowa's Sales Tax Holiday is Friday and Saturday, just in time for back-to-school shopping.

The 18th annual Iowa sales tax holiday is Friday and Saturday of this week.

Iowa Department of Revenue officials say qualifying clothing or footwear with a selling price of less than $100 will be exempt from sales and local option tax.

Lists of taxable and exempt items are available at https://tax.iowa.gov/iowas-annual-sales-tax-holiday.

Information on how to apply the tax to layaway and mail order items, rain checks, gift certificates, coupons and exchanges also is available on our website.

The items that can be bought tax-free include clothing and footwear for everyday wear such as shirts, pants, caps/hats, socks, shoes, sandals, underclothing; uniforms for work and school; coats, bathing suits, leotards and tights, costumes and diapers.

Items that remain taxable on these two days include computers, backpacks, school supplies, jewelry, fabric, and special clothing or footwear designed primarily for athletic activity or protective use and not usually considered appropriate for everyday wear.

Businesses that are open on these days and sell qualifying items are required to participate. The holiday does not include Sunday.

— Times Bureau

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