The annual Sales Tax Holiday begins12:01 a.m. Friday, July 25, 2014, and ends 12:00 midnight Saturday, July 26, 2014.

The Sales Tax Holiday will apply statewide to all consumer purchases of clothing and footwear with sales prices of less than $100 per article.

The items exempt from sales tax during the Sales Tax Holiday are identical to those items exempt in prior years. Clothing and footwear items, meant to be worn next to the body and cost less than $100 per item, are exempt from sales tax during this period.

Accessories such as jewelry, handbags, wallets, watches, backpacks, and similar items do not qualify for the Sales Tax Holiday.

Cleats and items worn in conjunction with an athletic or recreational activity are other sample items not eligible.

The tax holiday does not apply to sales of any other items not defined as clothing or footwear. For example, school supplies and computers are not included.

The following municipalities are suspending the Sales Tax Holiday within their corporate limits and will not participate this year: Crenshaw, Enterprise, and Heidelberg.

All retail businesses within the corporate limits of the municipality not participating must charge and remit to the state sales tax on all sales that would normally be exempt under the Sales Tax Holiday.

More information including guidelines for the weekend can be found at www.tax.ms.gov.