Clothes and shoe shoppers on the first two days in August will get a tax break in Iowa.

The ninth annual Iowa sales tax holiday on clothing and footwear is set for this Friday and Saturday.

(Advertisement)

Qualified clothing and footwear priced less than $100 will be exempt from sales and local option taxes those two days.

All businesses open those days and selling qualified items are required by Iowa law to participate.

The tax break holiday does not include Sunday.

Some items include everyday shirts, pants, hats, socks, shoes, sandals and underwear; uniforms for work and school, adult and baby diapers, scarves, bathing suits, belts with buckles and costumes.

School supplies are not included in the holiday. Items like computers, backpacks, pencils, paper and fabric are not tax-exempt those days. Neither are some accessories like jewelry or cosmetics.

For an extensive list of exempt items, visit the Iowa Department of Revenue's website at www.state.ia.us/tax/educate/holiday1.htm....

The sales tax holiday was created in 2000 by Iowa legislature.

The reason was two-fold, according to Iowa Department of Revenue spokesperson Renee Mulvey.

"First, they thought families would benefit as they get ready for school, and second they thought it would help businesses increase their sales at that time of year," Mulvey said.