The Commonwealth’s seventh annual back-to-school sales tax holiday returns Aug. 3-5.

During this three-day event, most school supplies costing $20 or less each and clothing items and footwear priced at $100 or less each will be exempt from Virginia’s five percent state and local sales tax. The list of tax-exempt items is the same as last year and includes such products as pens, pencils, loose leaf ruled notebook paper, scissors, binders, backpacks, construction paper, sneakers, dresses, jeans and T-shirts. As long as each item purchased qualifies for the exemption, there is no limit on the number of items you can buy.

An all-inclusive list of school supplies, a list of exempt clothing and footwear items, holiday guidelines for shoppers and retailers, and answers to frequently asked questions are available on the Department’s Sales Tax Holiday Information Center at http://www.tax.virginia.gov