The annual Mississippi sales tax holiday is right around the corner and just in time for back-to-school shopping.

Starting at 12:01 a.m. Friday, July 26, sales tax will not be charged for clothing or footwear if priced at less than $100. The event will last through midnight Saturday, July 27.

Garrick Combs, executive director of the Brookhaven-Lincoln County Chamber of Commerce, said next weekend will benefit not only businesses but families.

“I believe it’s a great thing for our family, especially those families with children in school,” he said.

Mayor Joe Cox said the weekend will be a great opportunity for local merchants, and he encourages everyone to shop locally.

“It’s a good time for their children as they return to the classroom,” he said.

The Mississippi Department of Revenue’s “Official Guide for the Sales Tax Holiday” defines clothing as “any article of apparel designed to be worn on the body.”

Footwear excludes specialty shoes, such as swimfins, roller blades and skates.

Accessories, jewelry, handbags, luggage, umbrellas, etc., are ineligible for tax exemption.

Clothing rentals and layaways are not eligible for the tax holiday.

Businesses are allowed to have sales to reduce the cost of eligible items below $100, but manufacturer’s coupons cannot be used to decide eligibility.

A full of list of eligible items is available on the Department of Revenue’s website at www.dor.ms.gov/secondsalestaxholiday.html.

Combs said he is glad the legislature had the foresight to forgo a small amount of revenue for the benefit of the economy.

“Anytime we can remove a tax burden, it has a healthy effect on retail business,” he said.

Three cities will not be participating in the holiday, and retailers will charge sales tax on eligible items within these municipalities. The three towns are Enterprise, Heidelberg and Crenshaw.