Attention Massachusetts shoppers.

Your state's sales tax holiday is once again the law of the land, or the Commonwealth, that is.

On Aug. 11 and 12, you get to stiff your state Department of Revenue on items costing $2,500 or less.

Just a couple of things to note. The state's sales and use tax will still be collected on all motor vehicles, motorboats, telecommunications services, meals, gas, steam, electricity, tobacco products and any single item whose price is in excess of $2,500.

About that last still-taxed exception. That means that if during the two tax-free days you buy a 56-inch HD plasma TV for $4,000, then all of the purchase price will be taxed, not just the $1,500 over the holiday product price limit.

Also, Massachusetts tax officials have come up with special rules for apparel purchased during the holiday period, since on every day of the year the state doesn't collect sales tax on any article of clothing unless the sales price exceeds $175. In these everyday instances, when you buy, for example, a coat worth $300, you would pay tax only on the $125 overage.

During the tax holiday period, when an article of clothing's price exceeds the threshold, the first $175 may be deducted from the amount subject to tax. The threshold amount is not increased by $175.

Finally, Bay State officials want you buying on these two days. Layaway sales do not qualify for the tax holiday break, even if you pay off the item on Aug. 11 or 12.

You can get complete details on the Massachusetts tax holiday here.

Across the rest of the country: For all you readers in other states, this previous posting lists the 16 jurisdictions that are holding sales-tax holidays in 2007. Most are this month, including Georgia's which started today. But a few more are on tap for later this year.

Note about my TV example: Although I'm an admitted vidiot and love my television show, I'm not in the market for a big funky one (and that means neither is the hubby). That means I don't know if my price is right on that type or size of TV.

So if my example is horribly wrong in that regard, please just accept it for what it is: An illustrative example about tax, not TV, issues in Massachusetts during its upcoming sales tax holiday.