Arkansas’ third "no sales tax" weekend on back-to-school clothing, equipment, supplies and instructional materials will be Saturday and Sunday.

Act 757 of 2011 created the holiday.

The Arkansas sales tax holiday for 2013 will begin Saturday at 12:01 a.m., and will continue through Sunday at 11:59 p.m.

State and local sales tax will not be collected during this 48-hour period on the sale of:

• Clothing and footwear if the sales price is less than $100 per item.

• Clothing accessories and equipment if the sales price is less than $50 per item.

• School supplies.

• School art supplies.

• School instructional materials.

All retailers are required to participate and may not charge tax on items that are legally tax-exempt during the sales tax holiday.