Stateline, the Pew Center on the States works to advance state policies that serve the public interest. It has produced the following article by Joey Peters:

"Starting late this week and  continuing through mid-August, some 16 states will kick off an event that has become a ritual of back-to-school season. They will temporarily suspend sales taxes on pens, pencils, binders and bookbags, as well as moderately-priced clothes, and in some cases, computers."

"For Illinois, it will be the first time ever that a sales tax “holiday” has been declared. From August 6 to August 15, shoppers can buy school supplies or clothes and shoes worth up to $100 without paying the 5 percent state sales tax. The move is expected to cost state coffers $60 million, even as Illinois wrestles with a $5 billion backlog of unpaid bills."

"On the other hand, in Georgia, where tax breaks on back-to-school products have been a staple since 2002, the Legislature decided to forgo it this year, much to the dismay of retailers. Lawmakers didn’t want to be subsidizing clothes for children to wear to school at a time when they were cutting back spending on the schools themselves."

"Sales tax holidays have been around since New York passed the first one 15 years ago. According to the Federation of Tax Administrators, states have found lots of excuses to declare the holidays. Louisiana and South Carolina kick off hunting season with a tax break on guns. Louisiana and Virginia begin hurricane season with a tax break on preparedness items such as flashlights, batteries and generators. And six states, including Maryland, Missouri and West Virginia, offer temporary sales tax breaks on Energy Star appliances."

Read the rest of the article at Stateline.