Texas shoppers get a break from sales taxes on clothing and school supplies this Friday-Sunday during the annual state sales tax holiday.

Layway plans can again be used to take advantage of the tax savings.

As in previous years, the law exempts most clothing and footwear priced under $100 from sales and use taxes, which saves shoppers about $8 for each $100 they spend.

Backpacks under $100 and used by elementary and secondary school students also are exempt. The exemption includes backpacks with wheels, provided they can also be worn on the back like a traditional backpack, and messenger bags.

The tax exemption does not include items that are reasonably defined as luggage, briefcases, athletic/duffle/gym bags, computer bags, purses or framed backpacks.

Ten or fewer backpacks can be purchased tax-free at one time without providing an exemption certificate to the seller.

The list of items qualifying for exemption for sales taxes this year expands to include school supplies priced at less than $100 purchased for use by a student in an elementary or secondary school.

Qualifying school supplies include binders, book bags, calculators, cellophane tape, blackboard chalk, compasses, compo- sition books, crayons, lunch boxes, markers, notebooks, paper, pencil boxes, erasers, folders, glue, highlighters, index cards, index card boxes, legal pads, pencil sharpeners, pencils, pens, protractors, rulers, scissors and writing tablets.

Tax-free clothing items include baby clothes, backpacks, belts with attached buckles, boots, caps, coats and wraps, diapers, dresses, gloves, gym suits and uniforms, hooded shirts and sweatshirts, hosiery, jackets, jeans, jerseys, jogging apparel, neckwear and ties, pajamas, pants and trousers, robes, raincoats and panchos, shirts, shoes, socks and shorts.

If a purchaser is buying supplies under a business account, the retailer must obtain an exemption certificate from the purchaser certifying that the items are purchased for use by an elementary or secondary school student.