The Effect of Sales-Tax Holidays on Consumer Spending, Accessible Data

Figure 1. Daily Spending in Massachusetts, August 2014, 2015 and 2016 
  High Exposure: Furniture Stores High Exposure: Electronics and Appliance Stores Medium Exposure: Clothing and Clothing Accessories Stores Medium Exposure: Clothing and Clothing Accessories Stores Medium Exposure: General Merchandise Stores Low Exposure: Restaurants Low Exposure: Gasoline Stations
Days Relative to Third Saturday in August 2014:Tax Holiday 2015: Tax Holiday 2016: No Tax Holiday 2014:Tax Holiday 2015: Tax Holiday 2016: No Tax Holiday 2014:Tax Holiday 2015: Tax Holiday 2016: No Tax Holiday 2014:Tax Holiday 2015: Tax Holiday 2016: No Tax Holiday 2014:Tax Holiday 2015: Tax Holiday 2016: No Tax Holiday 2014:Tax Holiday 2015: Tax Holiday 2016: No Tax Holiday 2014:Tax Holiday 2015: Tax Holiday 2016: No Tax Holiday
-14 100.88 78.27 120.92 58.88 53.60 60.60 136.43 124.32 126.33 136.43 124.32 126.33 111.59 116.33 118.02 134.75 126.06 128.88 90.71 103.42 93.80
-13 90.94 76.95 86.26 25.42 26.01 23.32 67.17 59.52 58.84 67.17 59.52 58.84 78.15 81.09 84.84 96.84 94.40 97.09 74.48 76.65 70.61
-12 55.84 62.55 81.64 104.70 83.92 110.39 78.02 80.68 77.88 78.02 80.68 77.88 90.20 99.86 96.92 73.22 73.94 76.08 101.21 107.89 99.88
-11 65.36 61.56 84.72 73.00 131.14 96.69 80.10 88.17 89.56 80.10 88.17 89.56 94.63 91.96 96.36 81.46 82.78 82.85 103.72 105.31 101.61
-10 69.41 78.27 90.88 105.16 100.29 128.49 83.86 88.17 86.96 83.86 88.17 86.96 92.07 93.87 101.97 92.22 92.24 91.62 104.93 109.97 98.30
-9 55.84 65.67 81.64 93.68 87.71 128.96 94.71 99.64 87.83 94.71 99.64 87.83 98.53 104.22 106.91 102.47 103.01 101.06 110.47 112.98 110.95
-8 70.83 74.96 89.34 116.42 131.87 105.91 108.06 109.78 91.29 108.06 109.78 91.29 119.10 113.80 111.84 126.56 128.16 129.28 118.23 119.72 112.02
-7 61.59 71.64 143.26 62.90 51.93 65.19 115.98 131.38 144.50 115.98 131.38 144.50 109.51 112.15 113.30 123.53 125.58 128.11 96.30 95.21 91.86
-6 38.15 58.24 124.00 24.11 17.36 24.80 54.65 71.86 65.76 54.65 71.86 65.76 75.29 78.48 85.25 92.72 97.02 98.09 77.33 70.92 72.15
-5 66.35 65.07 141.72 103.14 110.55 107.96 74.26 76.27 81.34 74.26 76.27 81.34 90.53 90.03 96.24 72.19 73.09 74.57 99.75 99.23 98.65
-4 67.14 67.66 72.63 114.60 122.24 124.50 84.69 80.24 93.88 84.69 80.24 93.88 94.29 84.80 84.28 82.61 82.47 83.41 102.96 95.00 102.80
-3 64.72 80.93 91.65 104.04 133.74 111.45 81.36 89.50 92.59 81.36 89.50 92.59 88.71 97.47 100.71 88.81 89.74 90.93 91.54 108.06 105.00
-2 71.75 79.60 83.95 112.66 107.93 112.54 95.54 99.64 92.15 95.54 99.64 92.15 106.96 102.65 97.00 100.55 100.54 101.64 112.54 108.52 109.71
-1 88.09 78.94 79.33 112.18 85.47 153.40 105.55 102.72 111.62 105.55 102.72 111.62 117.54 118.99 115.91 126.78 124.05 124.67 120.20 117.74 113.98
0 558.40 577.76 103.21 205.79 289.65 55.01 204.01 203.68 132.39 204.01 203.68 132.39 131.53 150.81 118.80 125.05 123.22 124.27 96.04 98.30 93.48
1 424.84 401.31 83.95 133.22 160.09 25.44 98.46 96.55 66.19 98.46 96.55 66.19 100.23 101.19 77.38 95.27 94.62 96.96 73.83 71.98 71.10
2 61.59 56.45 83.18 115.43 91.49 133.73 80.94 74.07 83.07 80.94 74.07 83.07 94.00 90.46 90.06 72.01 75.11 74.48 99.85 101.66 99.99
3 60.46 51.81 88.57 111.45 107.38 116.71 94.29 76.71 93.02 94.29 76.71 93.02 90.13 93.21 94.06 80.44 83.51 83.46 100.68 102.14 105.55
4 68.13 62.29 80.10 119.80 105.69 119.65 88.45 95.23 99.94 88.45 95.23 99.94 93.14 101.43 98.89 89.78 90.04 89.53 101.14 107.60 105.43
5 58.04 64.94 71.63 89.64 87.25 113.66 100.96 96.99 102.10 100.96 96.99 102.10 99.28 114.33 89.14 100.05 100.64 98.95 108.06 108.02 112.87
6 84.54 68.99 103.21 120.85 90.59 133.80 122.66 115.07 121.57 122.66 115.07 121.57 117.89 115.19 114.84 128.22 128.13 126.40 113.03 110.41 113.19
7 72.46 88.89 121.69 54.91 68.12 63.28 141.85 140.19 132.82 141.85 140.19 132.82 105.64 105.63 111.62 127.86 127.15 123.84 94.32 91.74 96.96
8 57.19 76.95 95.50 30.33 18.46 25.93 62.16 74.07 66.63 62.16 74.07 66.63 75.28 70.68 77.89 94.67 94.37 95.12 75.39 66.26 74.28
9 75.31 71.64 99.35 127.44 92.99 166.92 83.86 82.00 91.29 83.86 82.00 91.29 96.46 85.06 88.65 71.69 69.11 71.44 102.07 97.42 104.55
10 78.15 60.96 107.83 119.69 117.71 140.80 90.12 95.67 108.16 90.12 95.67 108.16 98.76 86.83 84.06 79.55 80.83 78.27 102.75 100.74 106.53
11 72.46 77.61 136.32 132.25 106.78 157.14 86.78 94.34 100.37 86.78 94.34 100.37 88.40 83.29 89.47 87.72 88.85 83.62 105.30 101.17 110.82
12 66.85 69.65 105.52 131.44 104.47 95.28 100.13 109.33 115.52 100.13 109.33 115.52 102.10 94.87 104.24 99.47 97.92 95.39 111.39 108.35 109.02
13 93.78 70.31 118.61 132.83 168.70 122.33 132.25 109.78 125.47 132.25 109.78 125.47 131.27 114.97 131.99 129.62 127.96 126.08 120.04 110.58 120.16
14 100.88 100.16 129.39 64.03 46.88 76.12 152.70 134.46 160.94 152.70 134.46 160.94 108.81 106.34 119.34 123.90 125.46 123.92 91.75 92.99 94.73

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Figure 2. Daily Retail Sales Group Spending During the Massachusetts Tax Holiday, August 2015
Date Massachusetts Rhode Island Vermont
1 August 2015 106.30 118.20 112.33
2 August 2015 75.60 86.58 71.73
3 August 2015 92.78 106.87 106.43
4 August 2015 94.19 112.61 98.06
5 August 2015 94.69 106.68 99.86
6 August 2015 102.44 113.78 97.03
7 August 2015 121.10 137.32 112.14
8 August 2015 104.80 95.75 100.19
9 August 2015 75.25 70.74 71.65
10 August 2015 93.49 91.26 102.03
11 August 2015 91.84 90.43 105.28
12 August 2015 98.02 99.53 94.79
13 August 2015 102.26 99.72 93.67
14 August 2015 115.13 126.30 122.87
15 August 2015 151.88 103.53 99.08
16 August 2015 102.79 63.22 66.82
17 August 2015 90.31 90.21 113.09
18 August 2015 96.82 98.67 91.79
19 August 2015 90.77 95.67 97.73
20 August 2015 102.71 103.87 107.62
21 August 2015 115.84 111.63 137.17
22 August 2015 104.09 104.31 109.31
23 August 2015 73.17 64.12 80.36
24 August 2015 94.51 101.24 96.61
25 August 2015 90.33 90.26 108.32
26 August 2015 93.14 103.26 89.94
27 August 2015 102.30 94.25 99.88
28 August 2015 120.88 121.62 109.89
29 August 2015 102.57 98.38 104.31

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Figure 3. Estimated Effects of the Massachusetts Sales-tax Holiday
Days Relative to Third Saturday in August Effect on Daily Spending CI Min CI Max
-7 5.93 -16.21 28.08
-6 1.78 -19.50 23.05
-5 -2.76 -23.09 17.57
-4 -7.29 -26.67 12.10
-3 -4.15 -24.18 15.89
-2 -1.85 -22.37 18.67
-1 -5.00 -24.86 14.87
0 53.52 21.42 85.61
1 39.01 9.95 68.07
2 -6.08 -25.71 13.56
3 -2.27 -22.70 18.17
4 -11.25 -29.80 7.30
5 -1.43 -22.04 19.18
6 -4.41 -24.40 15.57
7 5.20 -16.80 27.19

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Figure 4. Daily Spending During Other 2015 Sales-Tax Holidays

Second Amendment Sales Tax Holiday, Louisiana: Sporting Goods etc.

Date Arkansas Louisiana Texas
21 August 2015 125.41 119.94 117.04
22 August 2015 180.49 153.53 120.97
23 August 2015 65.49 89.80 74.84
24 August 2015 90.91 63.88 94.37
25 August 2015 84.50 67.10 93.41
26 August 2015 87.87 73.29 94.66
27 August 2015 93.92 76.03 93.83
28 August 2015 119.11 105.97 108.52
29 August 2015 174.50 148.29 128.85
30 August 2015 50.18 74.49 80.12
31 August 2015 88.40 65.25 100.66
1 September 2015 81.31 66.33 107.49
2 September 2015 91.51 67.91 103.96
3 September 2015 104.24 73.73 102.83
4 September 2015 155.29 230.55 121.54
5 September 2015 130.82 222.32 118.42
6 September 2015 66.56 160.52 82.88
7 September 2015 92.88 90.36 91.71
8 September 2015 83.70 65.98 92.71
9 September 2015 94.78 72.59 90.68
10 September 2015 91.73 81.30 94.77
11 September 2015 105.91 118.57 109.50
12 September 2015 131.43 130.41 119.26
13 September 2015 44.49 58.15 77.99
14 September 2015 86.98 74.67 89.19
15 September 2015 83.63 82.06 103.41
16 September 2015 94.22 69.96 89.57
17 September 2015 83.20 87.92 88.54
18 September 2015 116.55 109.10 108.28

Back to School Sales Tax Holiday, Ohio: Clothing and Clothing Accessories Stores

Date Indiana Michigan Ohio
24 July 2015 134.84 124.23 121.30
25 July 2015 122.82 145.73 132.58
26 July 2015 48.83 47.12 46.45
27 July 2015 96.53 85.82 73.05
28 July 2015 96.90 89.06 80.72
29 July 2015 92.02 93.13 84.33
30 July 2015 103.29 101.69 106.42
31 July 2015 123.20 130.71 138.44
1 August 2015 99.91 133.76 144.75
2 August 2015 40.19 50.44 48.70
3 August 2015 86.76 87.66 79.82
4 August 2015 105.17 93.82 80.72
5 August 2015 109.30 95.78 85.68
6 August 2015 104.42 101.59 100.11
7 August 2015 121.69 139.13 130.32
8 August 2015 116.06 152.36 160.53
9 August 2015 48.08 51.98 63.13
10 August 2015 94.28 76.97 95.15
11 August 2015 98.78 90.42 86.13
12 August 2015 96.53 93.25 82.97
13 August 2015 100.28 104.48 105.07
14 August 2015 144.23 119.14 131.22
15 August 2015 117.56 122.22 149.26
16 August 2015 42.44 50.30 55.01
17 August 2015 94.65 84.18 90.64
18 August 2015 117.19 95.06 91.99
19 August 2015 101.41 98.36 105.07
20 August 2015 115.68 110.46 103.27
21 August 2015 126.95 131.15 127.17

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Figure 5. Relative Internet Search Intensity for "Tax Holiday" in 2015
State Relative Search Intensity
Alabama 100
Florida 20.31
Louisiana 98.18
Maryland 39.36
Massachusetts 96.39
Missouri 56.58
Ohio 58.09
South Carolina 52.34
Tennessee 57.24
Texas 6.39
Virginia 24.98

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Last Update: March 22, 2017