What the state Department of Revenue calls the Iowa Sales Tax Holiday begins at 12:01 a.m. Friday and ends at midnight Saturday.

During that period, no taxes will be collected on sales of clothing or shoes that have a selling price of less than $100, according to the Department of Revenue.

This exemption applies to each article priced under $100 regardless of how many items are sold to a customer, according to the department.

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 Fort Dodge is 7 percent, which includes 5 percent for the state’s general fund, 1 percent for the statewide school infrastructure fund and 1 percent for the city.

Since the tax break went into effect 25 years ago, retailers have generally offered additional discounts during those two days.

The concept of the sales tax exemption began with a former local lawmaker.

Former state Rep. Mike Cormack, a Republican who represented Fort Dodge from 1995 to 2002, wrote the bill creating the tax break and successfully pushed for its passage. The measure was signed into law by former Gov. Tom Vilsack in 2000.

Items exempt from sales tax

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

• Hooded shirts and sweatshirts

• Jeans

• Pajamas

• Pants

• Scarves

• Shirts

• Shoes

• Shorts

• Skirts

• Ties

• Underwear

Items not exempt from sales tax

These are examples of the clothing items that will not be exempt from sales tax during the Iowa Sales Tax Holiday:

• Athletic gloves and pads

• Baseball cleats

• Chest protectors

• Fabric

• Gloves intended specifically for sports

• Handkerchiefs

• Safety clothing