The annual opportunity to buy some clothing and shoes without paying any sales taxes is an event many families who have growing families depend on to stretch their dollars.

The Iowa Sales Tax Holiday begins at 12:01 a.m. Friday and ends at midnight Saturday. This exemption applies to each article priced under $100 regardless of how many items are sold to a customer, according to the Iowa Department of Revenue.

Sales tax will be collected on the purchase of items that cost $100 or more.

According to the Department of Revenue, clothing is any article of apparel and typical footwear intended to be worn on or about the human body.

Clothing does not include watches, watchbands, jewelry, umbrellas, handkerchiefs, sporting equipment, skis, swim fins, roller blades, skates, and any special clothing or footwear designed primarily for athletic activity or protective use and not usually considered appropriate for everyday wear.

The sales tax in Webster City is 7 percent, which includes 6 percent for the state’s general fund and 1 percent for the county. There is no city sales tax.

Since the tax break went into effect 25 years ago, retailers often offer additional discounts during those two days.

Webster City retail businesses are no exception.

“We always do a discount during tax-free days,” said Kathy Birkestrand, co-owner of Osweiler’s, 625 Second Street, Webster City. “We have a clearance sale going on now, but we also have a 30% discount on all new fall items.”

Birkestrand and her husband, Ron, purchased the store in 1983 and remember when the tax-free weekend began.

“Some years it is not promoted as well,” she said. “People forget about it until it’s here.”

Birkestrand said that 55% of their customers are from out of town.

Country Twist Boutique, 603 Second Street, Webster City, owned by Peggy Joslin, is in its first year of business. “When there is any activity in Webster City, it helps me,” Joslin said. “This will be my first tax-free weekend here at Country Twist. I have items discounted 40%, and am excited for the weekend.”

She added, “Anything helps me. Market Nights helps me. Junquefest helps me. The fair helped me too. I love stuff going on in this town. I draw in customers that have never come in before with any activity.”

These are examples of the clothing items that will be exempt from sales tax during the Iowa Sales Tax Holiday: aprons, bibs, bathing suits, blouses and shirts, caps and hats, coats and jackets, dresses, gloves, shirts and sweatshirts, jeans, pajamas, pants, scarves, shoes, shorts, skirts, ties, and underwear.