Once again, local residents will have an opportunity to save some cash when purchasing those back-to-school items.

Arkansas will hold its annual sales tax holiday beginning at 12:01 a.m. Saturday, Aug. 2, and ending at 11:59 p.m. on Sunday, Aug. 3.

Shoppers won’t pay local and state sales tax on certain school supplies, school art supplies, school instructional materials and clothing.

All retailers are required to participate and may not charge tax on items that are legally tax-exempt during the sales tax holiday

State and local sales tax will not be collected during this 48-hour period on the sale of clothing and footwear if the sales price is less than $100 per item; clothing accessories and equipment if the sales price is less than $50 per item; school supplies; school art supplies; and school instructional materials.

A list of items included in the tax holiday follows:

**Clothing: Less than $100 per item

Includes all human wearing apparel suitable for general use.

-- Aprons, household and shop; athletic supporters; baby receiving blankets; bathing suits and caps

-- Beach capes and coats; belts and suspenders; boots; coats and jackets;

-- Costumes; diapers, including disposables; earmuffs; footlets

-- Formal wear; garters and garter belts; girdles; gloves & mittens for general use; hats and caps; hosiery; insoles for shoes; lab coats; neckties; overshoes; pantyhose; rainwear

-- Rubber pants; sandals; scarves; shoes and shoe laces; slippers

--Sneakers; socks and stockings; steel toed shoes; underwear; uniforms, athletic & non-athletic; wedding apparel

**Clothing accessory or equipment: Less than $50 per item

Incidental item worn on the person or in conjunction with "clothing."

-- Briefcases; cosmetics; hair notions, including barrettes,

hair bows, & hair nets; handbags; handkerchiefs

-- Jewelry; sun glasses, non-prescription; umbrellas; wallets; watches; wigs and hair pieces

**School supplies

An item commonly used by a student in a course of study. Limited to items listed below.

-- Binders; book bags; calculators; cellophane tape; blackboard chalk; compasses; composition books; crayons; erasers; folders - expandable, pocket,plastic, and manila

-- Glue, paste, and paste sticks; highlighters; index cards; index card boxes

-- Legal pads; lunch boxes; markers; notebooks; pencil boxes and other school

supply boxes; pencil sharpeners

-- Paper - loose leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board, and construction paper

-- Pencils; pens; protractors; rulers; scissors; writing tablets

**School art supply

An item commonly used by a student in a course of study for artwork. Limited to items listed below.

-- Clay and glazes; sketch and drawing pads; paints - acrylic, tempora, and oil; watercolors; paintbrushes for artwork

**School Instructional Material

Written material commonly used by a student in a course of study as a reference and to learn the subject being taught. Limited to items listed below.