Parents shopping for back-to-school clothing and shoes for their children this weekend will have the opportunity to save a little more on their purchases.

Mississippi’s annual sales tax holiday started at 12:01 a.m. Friday and runs through midnight Saturday, meaning sales tax will not be levied on clothes or shoes purchased during the special tax-free holiday period.

To qualify for the sales tax break, each individual item purchased must cost less than $100.

Several local merchants said the tax holiday helps bring more people to their stores.

“Usually it helps us very much, because all the kids need shoes for school, so I think it entices people to come out that weekend and buy them and get that over with and save that tax money,” said Norma Massey, owner of Fredericks on Washington Street, which sells shoes and children’s clothing. “We look forward to it every year.”

She said the hot items during the sale are athletic shoes, “Because a lot of schools require them (students) to wear tennis shoes. Some of them have a dress code, but we find that out early and we get all the colors and the different things that are needed; we try to take care of everybody.”

Glenda Nichols, assistant manager at Fred’s on Halls Ferry Road, said the tax holiday helps clothing sales, especially the school uniforms the store handles.

Claudia Smith, assistant manager at Famous Footwear in the Outlets at Vicksburg said athletics shoes are the biggest sellers during the holiday period. The store sells shoes, socks and book bags.

The tax holiday, she said, “Means the parents can come in with their kids getting ready for school. They’ll be able to take advantage of that (the tax break).”

The sales tax holiday was passed by the Mississippi Legislature in 2009. Items eligible for the sales tax exemption include, pants, shirts and blouses, dresses, coats, jackets belts, hats, underwear and “multiple piece garments sold as a set.”

The law defines footwear as “any article of apparel for human feet except for skis, swim fins, roller blades, skates and any similar items.”

Also not eligible for the tax break are items such as jewelry, wallets, luggage, umbrellas, briefcases and backpacks.

For more information on the sales tax holiday, visit the Mississippi Department of Revenue website at www.dor.ms.gov.