"Back to School" Sales Tax Holidays Return in August

At least thirteen states plus the District of Columbia will waive sales taxes on selected goods (usually school supplies or related items) this August, with most choosing a specific weekend and all but Connecticut and Texas emphasizing the first weekend in August. Other states presently planning the holiday include Alabama, Georgia, Iowa, Louisiana, Missouri, New Mexico, North Carolina, Oklahoma, South Carolina, Tennessee and Virginia. Vermont already had their holiday in mid-July, Maryland will defer to next year and past "holidayers" Florida and Massachusetts do not have a holiday scheduled at this time.

Sales tax holidays are clearly driven by social and/or political considerations rather than coherent tax policy. That said, the politican who cancels a "Back to School" tax holiday takes a big risk in an election year.