Magpies hate sales tax

If you're traveling the country this summer looking to do a little shopping, some states are a little more shopping friendly than others because they don't have a sales tax.

Look for tax-free shopping in Alaska, Delaware, Montana, New Hampshire and Oregon.

Certain types of clothing are exempt from sales tax year-round in New Jersey, Rhode Island and Pennsylvania.

Other states offer limited tax breaks on some items, mostly clothes and shoes, at various times of the year. Here's a schedule of most of the sales tax holidays:

* July 11-15 in the District of Columbia.

* July 21-27 in Connecticut.

* July 23-31 in Florida

* July 28-31 in Georgia

* Aug. 5-6 in Iowa

* Aug. 5-7 in North Carolina, South Carolina, Texas and Missouri.

* Aug. 13 in Massachusetts

* Aug. 30-Sept. 5 and Jan. 30- Feb 5, 2006, in New York

But don't rejoice for too long.

North Carolina requires that you pay that saved sales tax -- called a use tax -- when you fill out your annual income taxes. The only exception is if you buy during North Carolina's tax-free holiday.

For more information, check out the individual tax forms section at the state Department of Revenue Web site: Or check with the revenue or tax department in the state you are traveling to.