By Tim SchmidtRecord Managing EditorBack-to-school shopping will be a bit easier on the wallet this weekend.Numerous items, such as clothes, school supplies and computers, are exempt from local and state sales taxes.The Back to School Sales Tax Holiday begins at 12:01 a.m. Friday, Aug. 1, and ends at midnight on Sunday, Aug. 3.During this period, the state sales tax will not be assessed on certain purchases, as well as the local sales tax for municipalities who are participating.Both Warrenton and Wright City are participating in the sales tax free weekend. The sales tax in both cities is 7.975 percent.Marthasville is the only local municipality to opt out from participating in the sales tax free weekend. In the past, city officials pointed out their lack of retail stores for their decision. However, the state’s portion of the tax rate (4.225 percent) will remain exempt for qualifying items.Residents are being encouraged to shop and support local businesses.“You can find anything you need on your list here locally,” said Jan Olearnick, Warrenton Area Chamber of Commerce executive director. “Whether it’s for kindergarten to college, those dollars add up and help our local economy.”Shopping locally helps reinvest money into the community.“It does make a big difference and it saves on gas, too,” Olearnick said. “Our community will gain from it.”The items that are tax-free during the three-day holiday include clothing that does not have a value of more than $100, school supplies not exceeding $50 per purchase that are used in a standard classroom for educational purposes, and personal computers that don’t cost more than $3,500 and computer software up to $350.Some of the items not eligible for the sale tax exemption are watches, jewelry, portable or desktop telephones, CD players, sporting equipment or office equipment, and furniture.A list of cities and counties that have opted out of the sales tax free weekend can be viewed at www.dor.mo.gov.School shopping