The state of Texas has held a sales tax holiday annually for several years. During the three-day, tax-free weekend (August 21-23 in 2009), retailers do not collect sales tax on most clothing and shoes as well as backpacks for elementary and secondary school students.
Note: Another tax-free weekend -- the Energy Star sales tax holiday -- is held over Memorial Day.
Blouses, T-shirts, button-down shirts, suits, and jeans, pants, skirts, and slacks are exempt from sales tax on the tax-free shopping weekend. More specialized and less necessary items of clothing are not exempt, such as baseball pants, golf gloves, and ski suits. Likewise, running shoes, sandals, and dress shoes are exempt, but cleated shoes, fishing boots, and ballet slippers are not. A more complete list of exempt and non-exempt items can be found on the state of Texas web site.
The Sales Tax Holiday is usually held in mid- to late-August. Retailers are not required to participate in the holiday, but most will and many will time their back-to-school sales to occur on that weekend. Sales tax varies according to locality. Potential savings: $6.25 to $8.25 for every $100 spent.