Research Report Sales Tax Holidays
Carol Rosenberg, Kim S. Rueben
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For the past 11 years, a growing number of states have held sales tax holidays, during which they exempt certain items from state - and often local - sales tax for a few days. Sixteen states and the District of Columbia have scheduled 25 tax holidays in 2008, most of which occurred in August. Holidays most frequently exempt clothing and school supplies, but some exempt computers, energy-efficient appliances, or hurricane preparedness items..
Research and Evidence Tax and Income Supports
Expertise Taxes and the Economy
Tags State and local tax issues State and local finance