Bay City Tribune

The State of Texas will help alleviate some of the costs for back-to-school items during "Tax Free Weekend" Aug. 21-23.

The law exempts most clothing and footwear priced under $100 from sales and use taxes.

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.

Wheeled backpacks are tax-exempt as long as they can be worn on a student's back like more traditional backpacks.

The 81st Texas Legislature recently passed a new tax-free exemption list that now includes a large array of basic school supplies for elementary and secondary students.

Included are necessities like pens, pencils, highlighter, paper, binders and composition books.

Staying consistent with years passed, the clothing exemption list has had little change, if any at all.

Most shirts, shoes, pants and belts under $100 are still tax-free, but safety clothing, athletic pads, handbags and purses as well as cleated or special footwear are taxed items.

Retail chains like H-E-B and Wal-Mart have school supply lists for each grade level from local school districts on hand to aid parents in their preparations.

For more information on items that will be tax exempt during the sales tax holiday, go to www.window.state.tx.us.