Cari Beth Janssen (J.D. 2012, Loyola-Chicago), (Un) Happy Holidays: The True Meaning of Sales Tax "Holiday" Policy, 24 Loy. Consumer L. Rev. 412 (2012):

First, this Note will discuss the history of sales taxation in the United States, exploring both the legislation that implements sales taxes in various states and the laws that suspend the collection of such taxes during holidays. Second, it will analyze the effects that tax-free weekend legislation has on both enacting states and their neighboring states, and it will focus not only on the pecuniary impact on retailers and consumers but also on non-economic consequences. Finally, it will give recommendations to state lawmakers on how to develop a new system to promote commerce that does not involve tax holidays or cause disruptions to their state’s tax policy. It will analyze three popular methods with which to replace tax holiday implementation, investigate the merits and disadvantages of each policy, and conclude with a suggestion on which program state lawmakers should consider adopting.