Iowa will have its fourth annual Sales Tax Holiday on Friday and Saturday, August 6-7, 2004. Like last year, the exemption only applies to certain clothing and footwear with a selling price under $100. Clothing is defined as “any article of wearing apparel and typical footwear intended to be worn on or about the human body” and excludes accessories, jewelry, umbrellas, scarves, and any apparel or footwear worn primarily for athletic activity. Further details are available at http://www.state.ia.us/tax/educate/holiday1.html. Businesses do not need to report or record the sales separately but will need to keep a copy of their return and the exemption worksheet. (Release, Iowa Department of Revenue, June, 2004)