On Friday and Saturday Iowans will be able to buy clothing at retail businesses without paying a sales tax. It is the eighth year for the tax "holiday."

We don't want to downplay a nice gesture, but perhaps it is time to get back to why the sales tax holiday was created.

The holiday came about through noble intentions, as the Iowa Legislature approved the tax-free holiday in 2000 as a way to help families buy back-to-school clothes, as well as help spur economic development.

But while the offer includes all kinds of clothing -- some not intended for students -- there are no calculators, backpacks, notebooks, highlighters or any other type of school supply on the list. On Friday and Saturday, most clothing items $100 or less will be exempt from sales taxes, including school and local option taxes. Businesses open on these days are required to participate.

Iowa is one of 14 states and the District of Columbia that are participating in sales-tax-free days this year. Iowa is one of three states that only exempt clothing priced at less than $100 per item. Missouri, for example, offers tax-free shopping on school supplies up to $50 per shopper and on computers up to $3,500, in addition to clothing.

At two days, Iowa also has the shortest holiday.

A bill sponsored in 2005 by Rep. Jamie Van Fossen, R-Davenport, would have allowed a sales tax exemption for computer purchases of up to $1,500.

According to a 2005 article by Courier Des Moines Bureau reporter Charlotte Eby, Van Fossen got the idea when his daughter considered buying a computer before she went to college.

Estimates were that the plan could save Iowa families between $700,000 to $800,000 a year.

"We shouldn't look at it as taking away money from the state budget; we should look at it as adding money to the family budget," Van Fossen said at the time.

Perhaps it is time to take a closer look at Van Fossen's bill. According to the National Retail Federation, families are expected to spend 13 percent more on electronics this year. As advanced technology continues to be a larger part of the education process, families need to make sure their children keep up.

Last year, State Rep. Jeff Elgin introduced a bill that would establish sales-tax holidays four times per year. The bill never made it out of subcommittee.

Lingerie, bridal apparel, tuxedos, religious clothing, lab coats, leather clothing, robes and sleepwear all make the list of clothing items that are exempt from the sales tax Friday and Saturday.

While that is nice for those of us in need of those and the many other clothing items eligible, it is obvious some sway from the main theme.

If helping out families who are sending kids back to school this fall is the true focus, it is time legislators include school supplies in the next sales tax holiday.