Mississippi’s fourth sales tax holiday begins at 12:01 a.m. Friday and ends at midnight Saturday, and local retailers are gearing up for one of their busiest periods.

“It’s definitely been a boost,” said Margaret Gilmer, general manager of Outlets at Vicksburg, where stores again will participate and stay open late Friday. “We feel it’s been very successful and a tremendous help to our families who come out to shop for their children to go back to school.”

Mississippi Department of Revenue spokeswoman Kathy Waterbury said nothing has changed from previous years in which shoppers can save 7 percent on certain clothes and shoes that cost $100 or less per item.

“The items exempt from sales tax during the sales tax holiday are identical to those items exempt in prior years,” Waterbury said Tuesday. Clothing and footwear meant to be worn next to the body and costing less than $100 per item are exempt from sales tax for the two days.