A record number of Alabama communities will participate in a back-to-school sales tax holiday Aug. 5-7.

Authorities will temporarily stop collecting the 4 percent state
sales tax on designated school supplies and clothing from Friday through Sunday.

The local sales tax will also be exempted in 272 participating communities, which is five more towns than last year, and the most since the program started in 2006.

The Birmingham News reports that one notable exception is
cash-strapped Jefferson County, which could become the largest-ever U.S. municipality to declare bankruptcy.

The National Retail Federation estimates that Southern shoppers will spend about $615 per family on back-to-school purchases.

Alabama's sales tax holiday covers clothing, school supplies, books, computers and computer equipment. A link is provided below for more specific information, and for a list of municipalities and communities who are and are not participating. Butler and Sumter County are among those which are participating this year.