Students of DeKalb County will start back to school in August, and the return to campus is scheduled to coincide with the 2011 Sales Tax Holiday, three full days of tax breaks on clothing, computers, and school and art supplies.Registration for all DeKalb county students will be held on Monday, August 1.Registration day will be an abbreviated school day, and will last from 7:30 until 9:30 a.m.The second day of August will be an administrative day, and the first full day of school for all students will be Wednesday, August 3.The tax holiday begins Aug. 5 at 12:01 a.m., and ends Aug. 7 at 11:59 p.m.Consumers will not be required to pay state or local sales tax on select clothing with a price of $100 or less per item, school and art supplies with a price of $100 or less per item, and computers with a price of $1,500 or less during the three-day weekend.The exemption also includes purchases of qualified items sold via mail, telephone, e-mail or internet if the customer orders and pays for the item and the retailer accepts the order during the holiday for immediate shipment, even if delivery is made after the exemption period.Local governments will have lost sales tax revenues reimbursed by the state.Any individual can make a tax-free purchase during the holiday, but items purchased for use by a trade or business are NOT tax exempt under state guidelines.If a customer wishes to order a certain tax-free item during the holiday and it is not in stock, the item remains tax-free upon delivery. In other words, backlogs and backorders outside the buyer's control will not affect the exempt status of tax free items. Intentionally delayed sales are taxable.Qualified items previously placed on layaway are exempt when the final payment is made during the holiday.