Senator Eliot Shapleigh - El Paso, Texas

As in past years, the annual sales tax holiday this weekend should be a hit, with Texans expected to save millions on clothing and other items.

Still, at least a few shoppers may scratch their heads.

The event is associated with back-to-school shopping, yet some of the most basic back-to-school items are excluded from the tax break.

Texans will still pay sales tax on backpacks and school supplies, for example, but they won't have to pay sales tax on a negligee from Victoria's Secret.

Most consumers don't seem to mind the peculiarities of what is or isn't eligible. They just like not paying taxes.

"Every little bit helps," said Gwen Bouden, an administrative assistant, who will shop for clothes for her family and her church's drive for needy children.

With sales taxes from city governments and other taxing entities added to the state sales tax, the actual savings can be as high as 8.25 percent. The seventh annual holiday begins at 12:01 a.m. Friday and ends at midnight Sunday.

Most apparel and footwear priced at less than $100 are exempt from sales tax, although clothing for athletic activities is not.

Among states that hold a sales tax holiday, most make school supplies tax exempt, noted Craig Shearman, a spokesman for the National Retail Federation.

Some states make computers tax exempt, he said. Massachusetts has made almost all items tax-free for its holiday, provided they cost less than $2,500.

Since its inception in 1999, the Texas holiday has not covered school supplies or backpacks.

At a Wednesday news conference, State Comptroller Carole Keeton Strayhorn said she has repeatedly asked the Legislature to include backpacks and school supplies. She would also like to include safety gear for children, such as bicycle helmets, and sewing supplies.

"I also support creating a second sales tax holiday during December to help families stretch their holiday shopping budgets," Strayhorn said.

Over the years, state Sen. Rodney Ellis, D-Houston, who authored the holiday's bill, has also tried to get the Legislature to make backpacks
and school supplies tax exempt.

Strayhorn predicted Texas consumers will save $47.4 million in sales taxes during the weekend.

The tax-free holiday has been tremendously successful in getting consumers into stores and getting them to spend, Shearman said.

"There is a psychological effect that goes beyond the amount of money people save," he said. In Texas, shoppers save about $8 for every $100
spent.

It's more about the pleasure of not paying taxes, Shearman said.

Last year, a dozen U.S. states participated, compared with 10 this year.

Many retailers will extend their hours and hold additional sales to attract customers. For example, Foley's will hold a Red Apple Sale and extend its hours from 7 a.m to midnight on Friday and Saturday, and 10
a.m. to 11 p.m. on Sunday.

Some Houstonians aim to make the most of the holiday, driving from store to store.

Others do not.

"I did it one year, but won't do it again, because it's not worth fighting all the people in the mall for the amount of money you save," bank officer Kenni Isles said.