BATON ROUGE, La. -- The state is once again offering a "tax holiday" to help out on the cost of school supplies.

From 12:01 Friday morning until midnight Saturday, Louisiana consumers won't have to pay the 4 percent state sales tax on most things they buy.

All Louisiana businesses are required to participate, and the exemption extends to non-Louisiana residents.

There are several limits. The break applies only to the first $2,500 of each purchase, and local sales taxes still apply. Also, the break doesn't cover purchases of cars, meals, taxable services or merchandise bought for business use.

Jeff Duhe, a spokesman for the state Department of Revenue, said it's only the second year the holiday has been offered.

(Copyright 2008 by The Associated Press. All Rights Reserved.)