Families who are planning to do back-to-school shopping can take advantage of a state sales tax holiday this weekend.

Families who are planning to do back-to-school shopping can take advantage of a state sales tax holiday this weekend.

Missouri's annual back-to-school sales tax holiday begins Friday, Aug. 2, and runs through Sunday, Aug. 4.

During this time, the state sales tax rate, which is 4.225 percent, will not be assessed on certain purchases, including school supplies, personal computers and some clothing.

In addition, shoppers will not have to pay city sales tax on these purchases unless they have opted out, which no cities in Phelps county have.

So, for instance, Rolla's city sales tax rate is 2.5 percent, meaning shoppers in Rolla can save up to 6.725 percent on certain items.

However, Phelps, Texas and Pulaski counties will not participate in this year's sales tax holiday, meaning that county sales tax in these locations will still be collected on the sale of qualifying holiday items.

Phelps County's sales tax rate is 1.125 percent.

"The annual sales tax holiday is a perfect opportunity to get some or all of your back-to-school shopping underway and save some money," said John Mollenkamp, acting director of the Missouri Department of Revenue.

The state sales tax will not be charged on the following items during the holiday:

• Clothing that does not have a value of more than $100. Eligible clothing includes standard items of apparel worn on or about the body, and includes footwear as well as material to make school uniforms or other school clothing.

It does not include accessories such as watches, jewelry, handbags, handkerchiefs, umbrellas, scarves, ties, headbands and belt buckles.

• School supplies, not exceeding $50 per purchase, that are used in a standard classroom for educational purposes. School supplies include textbooks, notebooks, paper, pens, pencils, crayons, art supplies, rulers, book bags, backpacks, handheld calculators, chalk, maps and globes.

School supplies do not include CD players, headphones, sporting equipment, portable telephones, copiers or other office equipment.

• Personal computers that don't cost more than $3,500 and computer peripheral devices that don't exceed $3,500. A personal computer can be a laptop, desktop or tower computer system which consists of a central processing unit, random access memory, a storage drive, display monitor, keyboard and other related devices.

Peripheral devices include items such as a disk drive, memory module, CD drive, microphone, modem, motherboard, mouse, speakers, printer, scanner, sound card or video card.

Computer software is considered a school supply and is free from sales tax if its value is less than $350.

Any person — including those who live outside of the state of Missouri — who makes a qualified purchase in the state do not have to pay the state sales tax. An individual does not have to be a student or be purchasing for a student to participate.

More information about the sales tax holiday can be accessed online at http://dor.mo. gov/business/sales/taxholiday/school/.