Iowa’s annual sales tax holiday is scheduled for Aug. 7 and 8, giving Iowans a chance do some back-to-school shopping without paying state and local sales taxes.

Qualifying items that have a price of $100 or less will be exempt from the sales tax. Those items include clothing and footwear for everyday use, including shirts, pants, caps, socks and shoes.

Coats, bathing suits and diapers also are tax exempt during the sales tax holiday.

Items that aren’t tax exempt are computers, backpacks, school supplies, jewelry, and special clothing or footwear designed for sports.

The complete list of taxable and nontaxable items is available at the Iowa Department of Revenue’s Web site at Link textwww.state.ia.us