With visions of school supply lists dancing in their heads, local parents are rushing to check off the final few items on their list before the new school year begins.

And, if they have new school clothes and shoes remaining on their list, they have an opportunity to save a few dollars this weekend.

Friday and Saturday mark the annual sales tax holiday weekend in Mississippi, removing all sales taxes from a long list of clothing items and shoes. The weekend begins Friday at 12:01 a.m. and ends at midnight Saturday.

“I think people really wait for this weekend, save for it,” Fredericks owner Norma Massey said. “We are usually very busy on the tax holiday weekend. We have big seasons around Easter, Christmas and the back to school time, and back to dancing.”

While the sales tax holiday falls just days before the beginning of school, those items found on school supply lists, as well as computers and other electronics, are not exempt. Instead, this weekend focuses on clothing.

But the list of those clothes exempt from taxes is also very specific.

According to details provided by the Mississippi Department of Revenue, “the tax holiday does not apply to sales of any other items not defined as clothing or footwear.”

Passed by the Mississippi Legislature in 2009, the sales tax holiday is one of two times during the year taxes are removed from certain items. Mississippi is also one of a few states to host what is called a Second Amendment Sales Tax Holiday.

This year, that tax holiday is scheduled for Aug. 25-27.

As for this weekend’s tax holiday, there are a lot of items that are exempt, but there are plenty more that are not. And, the difference between the two lists is sometimes confusing.

Items such as baby clothes are exempt this weekend, but baby bibs and diapers are not.

Hunting and fishing vests are exempt but, unfortunately, flotation and bulletproof vests are not.

Dress gloves are exempt, but baseball, garden and work gloves are not exempt.

And, if you are looking for a good deal on ice skates this weekend, sorry, those are also on the list of items that are not exempt from taxes.

A full list of eligible and non-eligible items can be found at the Department of Revenue’s website, along with details and guidelines on how the sales tax holiday is operated.

Those clothing items under $100, and are listed as an eligible item, are exempt from tax. But, any items costing more than $100 are not exempt.