Certain school supplies, clothing and footwear will be eligible for tax-free purchase during Virginia’s sales tax holiday starting this weekend.

The sales tax holiday runs Friday through Sunday. Each eligible school supply item must be priced at $20 or less, and each eligible article of clothing and footwear must be priced at $100 or less.

Under Virginia law, most purchases of tangible personal property are subject to both state and local sales and use taxes. The tax rate is generally 5 percent of the cost price. The rate on sales of food for home consumption is 2.5 percent.

A sales tax holiday is a temporary period during which purchases of certain items are exempt from the sales and use taxes. Following legislation enacted by the 2007 General Assembly session, Virginia now has three annual sales tax holidays. In addition to the specific items exempted for each holiday period, dealers may also elect to absorb the tax on any item they wish during that period.

Wondering what's exempt from the sales tax? Here's a list.