As schools across the area prepare to open for the new term, parents are looking forward to a special holiday this weekend — the state sales tax holiday, coming up Friday, Saturday and Sunday.

The tax-free holiday starts a minute after midnight on Friday morning and ends at the stroke of midnight Sunday night. The sales tax exemption covers school supplies and school clothes.

Participation is up to the individual cities, and not all will be observing the holiday. In St. Clair County, Ashville, Ragland, Odenville, Pell City, Springville, Moody and Leeds will observe the sales tax exemption, while Argo, Steele, Riverside and Margaret will not.

Some towns that don’t participate say they can’t afford to forego the tax revenue. Others say they don’t have stores that offer the exempted items.

Either way, the towns that participate can expect a back-to-school shopping bonanza this weekend, and those that don’t, can’t.