The state of Texas has enacted a sales tax holiday that extends from August 1, 2003 through August 3, 2003. This holiday exempts most clothing and footwear priced under $100 from sales and use taxes. Clothing and footwear used primarily for athletic activities or for protective wear are not eligible for the exemption. Accessories, such as jewelry and watches, and items that are carried, such as purses, are also excluded. Lay-away plans can also be used to take advantage of the sales tax holiday. (Sales Tax Holiday (98-490), Texas Comptroller of Public Accounts, Window on State Government, August 20, 2003)