NASHVILLE -- Tennessee's third annual "August Sales Tax Holiday" will begin at 12:01 a.m. on Friday, Aug. 1, and end on Sunday, Aug. 3, at 11:59 p.m.

It will give back-to-school shoppers the opportunity to purchase certain clothing, school and art supplies, and computers free of Tennessee sales tax.

During the designated three-day weekend, consumers may purchase clothing items with a price of $100 or less per item, school and art supplies with a price of $100 or less per item, and computers with a price of $1,500 or less without paying Tennessee's state and local sales tax.

The tax holiday also includes purchases of qualified items sold via mail, telephone, e-mail or Internet if the customer orders and pays for the item and the retailer accepts the order during the exemption period for immediate shipment, even if delivery is made after the exemption period.

Gov. Phil Bredesen said, "This Sales Tax Holiday is an opportunity for families to enjoy savings on those items that kids need to be ready for a successful school year."

The Tennessee Department of Revenue also offers assistance to consumers via e-mail, www.Salestax.Holiday@state.tn.us, and through its toll-free statewide telephone hotline, (800) 342-1003.

The state's dedicated Sales Tax Holiday Web site, www.tntaxholiday.com, has been updated with new materials, including information about exempt items and answers to frequently asked questions.