DES MOINES, Iowa (AP) – Iowa’s annual sales tax holiday gives Iowans a chance do some back-to-school shopping without paying state sales tax. The special days this year are today (Friday) and Saturday.

Qualifying items that cost less than $100 will be exempt from the tax. Those items include clothing and footwear for everyday use, including shirts, pants, socks and shoes.

Items that aren’t tax exempt are computers, backpacks, school supplies, jewelry, and special clothing or footwear designed for sports.

More information on taxable and nontaxable items is available at the Iowa Department of Revenue’s website, www.iowa.gov/tax/educate/holiday1.html .