University of Tennessee (Census on State Sales Tax Holidays)

The University of Tennessee conducts research on State Sales Tax Holidays, which are designated periods when states waive sales tax on certain purchases, typically back-to-school items or other essentials. These events aim to reduce the overall cost for consumers and stimulate economic activity. The university analyzes how these holidays are implemented across different states, their timing, and their economic impact, providing valuable insights for policymakers, retailers, and consumers. Essentially, the research helps to understand whether sales tax holidays effectively support consumers and boost sales during these designated times.