During the sales tax holiday, retailers will not charge the 5 percent retail sales tax on purchases of school supplies costing $20 or less per item, or clothing, including footwear, priced at $100 or less per article. Included as part of the guidelines are an all-inclusive list of school supplies eligible for the sales-tax exemption and a representative list of clothing eligible for the exemption. All retailers who sell the exempt items must participate in the “holiday.”