Sign up to receive email newsletters about the
latest research for the topic areas that
interest you.
Sales Tax Holidays
Publication Date: October 2008
Publisher(s): Tax Policy Center
Author(s): Carol Rosenberg; Kim Rueben
Special Collection: John D. and Catherine T. MacArthur Foundation
Topic: Banking and finance (Taxation and tax policy)
Keywords: Economy; State and Local Finance; Tax Policy; State and Local Issues
Type: Report
Abstract:
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..