FROM STAFF REPORTS

One of the Birmingham metro area’s largest shopping weekends will take place again this year with the state’s Back-to-School Sales Tax Holiday.

Enacted in 2006, the Back-to-School Sales Tax Holiday provides a weekend-long sales tax break on back-to-school items, from clothing to electronics. Cities and counties may voluntarily participate in the tax holiday.

During the tax holiday, which will begin at 12:01 a.m. on Friday, July 19, and end at midnight on Sunday, July 21, certain items will be exempt from state, county and city sales tax.

As of July 1, more than 300 municipalities and counties across Alabama had confirmed participation in the Back-to-School Sales Tax Holiday, including Shelby County, Alabaster, Chelsea, Columbiana, Helena and Pelham.

Items included in the tax free weekend are clothing priced at $100 or less per item; school, art and instructional materials with a sales price of $50 or less per item; books priced at $30 or less per item; and a single purchase of computers, computer software and school computer supplies of $750 or less.

Items that will remain taxable through the weekend include clothing accessories, cosmetics, jewelry, specific sporting equipment, cellphones, video games and gaming systems, magazines and newspapers.