COUNCIL BLUFFS, Iowa -- A lot of Nebraskans crossed the river to Council Bluffs on Friday to take advantage of Iowa's annual tax-free back-to-school weekend.

The tax break is limited mostly to clothing items, but that was enough to draw a crowd. The Mall of the Bluffs parking lot was full of both Iowa and Nebraska license plates. Mall officials said it is their second-busiest day of the year after the Friday after Thanksgiving.

Missy Duncan said she was planning to spend more than $200 on clothes for her two teenage daughters.

"They're kind of high-maintenance so we needed to stock up while it was tax-free," Duncan said.

The tax-free holiday goes through Saturday.

The rules can be hard to wade through. For instance, belt buckles are taxed if they're sold separately but if the belt is attached to other clothing, there is no tax.

Most sporting goods are taxed, such as helmets and protective pads, but aerobic clothing and athletic socks are not taxed.

Jewelry, cosmetics and purses are taxed.

Fur coats or tuxedos -- as long as you buy them -- are not taxed, but tax would be paid on a rental.