JACKSON, Miss. — Mississippi is having its annual sales tax holiday.

On Friday and Saturday, shoppers won’t have to pay the 7 percent state sales tax on shoes and clothing that cost less than $100 per item.

Legislators set the tax-free weekend a few years ago to give people a break on back-to-school shopping. Several other states, including Alabama, have sales tax holidays.

The Mississippi Department of Revenue website has a description of items that are eligible for the two-day tax break.

Jeans, shorts and Scout uniforms are eligible. Backpacks and accessories such as headbands and jewelry are not.