The 11th annual sales tax holiday in Texas is scheduled today through Sunday. During the shopping weekend, most clothing, footwear and backpacks under $100 will be exempt from sales tax.

And for the first time, the sales tax break will be honored on most school supplies under $100.

The state's tax-free holiday weekend is designed to give consumers a break on the clothes and shoes their children need to prepare for the return to school.

Shoppers also will be able to use layaway plans to take advantage of the sales tax holiday.

Texas law limits the exemption, however. Tax still is due on athletic and protective clothing and footwear not normally used for daily wear.

In addition, sales tax is due on accessories, jewelry, handbags, luggage, umbrellas, wallets, watches and similar items.

"Texans will once again take full advantage of this well-deserved tax break to make their dollars go further as they shop for a new school year," said Susan Combs, state comptroller. "Texans are expected to save about $8 for every $100 they spend."

The tax break is not limited to children's clothes. Most clothing and footwear priced under $100 is exempt, and consumers may purchase as many tax-exempt items as they wish.

"I predict the sales tax holiday will be one of the best yet, saving families about $65.7 million in state and local taxes," said Mrs. Combs.

Shoppers have saved approxi- mately $442 million since the sales tax holiday began in 1999.

"The slowing economy means many families are spending a bit more cautiously these days," said the comptroller. "The sales tax holiday is an opportunity to make the dollars go further, and I expect Texans to take full advantage of it."

Sales tax holidays are a win-win for Texans, Mrs. Combs added. Consumers save money, and it jump-starts sales revenue because people come from neighboring states and Mexico to spend their money in Texas, she said.

For more information on the tax holiday, consumers can check the comptroller's website at www.window. state.tx.us or phone the tax-assistance hotline at (800) 252-5555.

A complete list of tax-free clothing and school supplies can be found at www.txtaxholiday.org.

School supplies -- tax-free

Binders
Book bags
Calculators
Cellophane tape
Blackboard chalk
Compasses
Composition books
Crayons
Erasers
Lunch boxes
Markers
Notebooks
Paper (looseleaf ruled, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board and construction paper)
Pencil boxes and other school supply boxes
Folders (expandable, pocket, plastic and manila)
Glue, paste and paste sticks
Highlighers
Index cards
Index card boxes
Legal pads
Pencil sharpeners
Pencils
Pens
Protractors
Rulers
Scissors
Writing tablets

Other items: tax-free

Baby clothes
Backpacks for use by elementary and secondary students

Belts with attached buckles
Boots: cowboy, hiking
Caps/hats: baseball, fishing, golf, knitted
Coats and wraps
Diapers: adult and baby
Dresses
Gloves (generally)
Gym suits and uniforms
Hooded shirts and hooded sweatshirts
Hosiery
Jackets
Jeans
Jerseys: baseball and football
Jogging apparel
Neckwear and ties
Pajamas
Pants and trousers
Raincoats and panchos
Robes
Shirts
Shoes: sandals, slippers, sneakers, tennis and walking
Socks (including athletic)
Shorts
Suits, slacks and jackets
Sweatshirts
Sweat suits
Sweaters
Swimsuits
Underclothes
Work clothes and uniforms

Taxed items

Accessories (generally): barrettes, elastic ponytail
holders, wallets, watches
Backpacks (unless for use by elementary and secondary
students
Baseball cleats and pants
Belt buckles (without belt)
Boots: climbing, fishing, rubber work boots, ski,
waders
Buttons and zippers
Cloth and lace, knitting yarns and other fabrics
Dry cleaning services
Football pants
Golf gloves
Handbags and purses
Handkerchiefs
Hard hats
Helmets: bike, baseball, football,hockey, motorcycle,
sports
Ice skates
Jewelry
Laundering services
Leather goods (except belts with buckles and wearing
apparel)
Pads: football, hockey, soccer, elbow, knee, shoulder
Personal flotation devices
Rented clothing (including uniforms, formal wear
and costumes
Roller blades and skates
Safety clothing, glasses
Shoes: bicycle (cleated), bowling, golf