Software, school computer supplies, clothing and much more are among the list of items eligible for tomorrow’s back-to-school sales tax exemption.

State, county and municipal sales tax will be waived on such supplies beginning at 12:01 a.m. Aug. 3.

The sales tax holiday continues through midnight Sunday, Aug. 5.

Last year was the first time the sales tax holiday went into effect in Alabama city and county municipalities.

According to the Alabama Department of Revenue, retailers are required to participate and may not charge tax on items that are legally tax-exempt during the sales tax holiday.

In Alabama, the following items are exempt:

• Clothing costing $100 or less per article.

• A single purchase costing $750 or less of computers, software and school computer supplies.

• Noncommercial purchases of books up to $30.

• Noncommercial purchases of school supplies and instructional materials up to a sales price of $50 per item.

For more information on what will be taxed and what won't, visit www.alabamaretail.org or www.revenue.alabama.gov/salestax.

The first annual sales tax holiday, which Gov. Bob Riley signed into law in April 2006, was intended to relieve the financial burden on back-to-school shoppers, Riley has said.

Following the state’s lead, the Baldwin County Commission and Spanish Fort City Council also have voted in favor of the tax break.

The state charges a 4-percent sales tax, the county charges a 2-percent sales tax and the city charges a 1.5 percent sales tax.

Though the tax holiday legislation was written for back-to-school shoppers, anyone can benefit from the tax break, state officials have said.

Business owners and consumers who want more information on the sales tax holiday can call the Alabama Revenue Department’s information hotline at 334-242-1490. The toll-free number is 1-866-576-6531.