“It does pay off in that regard. But as far as just the general items, the school supplies and clothing for kids heading back to classes, what you see across the country is that there is not necessarily more spending. ... You see people shifting their shopping to take advantage of the tax-free day.”

Virginia is one of more than a dozen states with sales tax holidays for back-to-school shopping, according to Bankrate.com.

It is lost revenue for states, however, and some have eliminated them, Bell said.

“Washington, D.C., used to have one and they haven’t had one for years,” he said. “Massachusetts this year is bailing out. They had one for several years. This is the second time Massachusetts had decided the financial costs are too much for the state.

“It’s a balancing act. The states lose money but shoppers love it, and shoppers are potential voters.”

At the Kohl’s department store on Bell Creek Road in Hanover County, manager Tom Black said he expected pretty big crowds this weekend. But some customers were out earlier this week trying to beat those crowds and do a little scouting.