The Texas Comptroller of Public Accounts has announced that its annual sales tax holiday will take place on August 19-21, 2011. During the tax holiday, most clothing and footwear priced under $100 are exempt from sales and use tax. In addition, backpacks and qualified school supplies under $100 and used by elementary and secondary school students are exempt from sales and use tax. Ten or fewer backpacks can be purchased tax-free at one time without providing an exemption certificate to the seller. No exemption certificate is required for the purchase of school supplies unless the purchaser is buying the supplies under a business account. In that case, an exemption certificate certifying that the items are purchased for use by an elementary and secondary school student must be provided. Lay-away plans can be used to take advantage of the sales tax holiday. (Publication 98-490 (Sales Tax Holiday), Texas Comptroller of Public Accounts, revised January 2011)