Table of Contents Executive Summary & State Map Principles of Sales Taxation History of Sales Tax Holidays Sales Tax Holidays Do Not Promote Economic Growth Sales Tax Holidays and the COVID-19 Pandemic Sales Tax Holidays Discriminate Arbitrarily Among Products Sales Tax Holidays Can Mislead Consumers about Savings Sales Tax Holidays Cause Costly Complexity and Instability Sales Tax holidays Discriminate Across Time Sales Tax Holidays Are Not an Effective Means of Relief for Low-Income… [read post]