It might be hot enough to make people wilt out there, but it'll look a lot like Christmas in shoe stores around town this weekend.

Retailers say shoe sales really shine when the state pardons shoppers from paying sales tax on back-to-school items.

The 5 percent tax break runs today through Sunday. Along with shoes, the holiday extends to items such as clothing, book bags, computers, pens and notebooks. Some goods, such as food, jewelry and cars, are not tax-free. This is the fourth year for the tax break.

Last year, the state lost about $3 million in sales taxes during the weekend.

Sales at Rack Room Shoes stores have been phenomenal during the three previous tax holidays, said Mark Thomas, S.C. regional manager for the Charlotte-based chain.

"Our biggest single day (of the year) is probably that Saturday during sales-tax holiday weekend," Thomas said. Rack Room has five stores in the Columbia market.

Even without the tax holiday, August ranks only behind December in sales for the Todd & Moore sporting goods stores in Columbia, owner Tim Robertson said.

Sales get a big boost during the tax holiday, when shoes are the best-selling item, Robertson said.

Mike Andrews, store manager at Just For Feet on Harbison Boulevard, said he has to double staff from 30 to 60 associates during the tax-free weekend.

Back to school and shoes are a perfect fit, he said. Children get new shoes this time of year to accommodate growing feet, to play sports and to keep up with the latest styles.

Kids might not have new outfits on the first day of school, "but everyone is going to have brand new shoes," he said.

(By the way, Andrews said this year's hot shoes include New Balance 574s, K Swiss Classics, Nike Vince Carter Shox, Reebok RBKs, and Converse.)

Thomas said the tax holiday also draws those not shopping for school, especially bargain hunters.

Rack Room and other stores are advertising savings and specials beyond the 5 percent tax break.

"That makes the discount a lot better for everybody," Thomas said.

Some retailers, including Piggly Wiggly and Bassett Furniture Direct, are offering "tax-free" sales, giving 5 percent discounts to items not covered by the state holiday. In such cases, stores still pay taxes to the state, but give customers 5 percent off.

It might not seem like a lot, but there is something about saving 5 percent that pulls people in, Thomas said.

"What this is is free advertising for all retailers statewide," he said. "We could advertise 20 percent off on everything in our stores alone and not get nearly the response that we get tax-free weekend."

So, shoppers should expect to run into some traffic and lines at the cash register this weekend.

Andrews of Just For Feet expects to have 10 times more people in his store than at any given time on a typical weekend.

"You will barely be able to see our associates. It's going to be really crazy," he said.

Reach Ramsey at (803) 771-8308 or cramsey@thestate.com.