sales tax holidays

I need an explanation for this Law question to help me study.

Several states have declared sales tax holidays, in which the state does not collect sales tax on certain items for a short period of time. In most instances, the holiday has been for clothing and the period has been a week or 10 days in August the idea being to give a “back-to-school” discount as families get ready for the new year. However, states have gotten more adventurous with the idea in recent years, and have enacted or proposed holiday for hurricane survival supplies, gasoline, Energy Star appliances, and guns and ammunition. Analyze the idea of such holidays according to yield, equity, administration and compliance, and economic impact.

350 words


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