The liberal Institute on Taxation and Economic Policy has been among those urging repeal of sales tax holidays. In Georgia, the liberal Georgia Budget and Policy Institute promoted repeal. In an interview with Governing magazine, Wesley Tharpe, research director of the Georgia Budget and Policy Institute, appeared dismissive of the savings the holiday provided low-income consumers, and indicated it was more beneficial for the state to collect additional taxes.
Governing reports officials at ITEP argue sales tax holidays “are inherently unfair because they favor better-off consumers who can shift purchases to holiday times, while lower-income, paycheck-to-paycheck folks can’t do that.”
In Oklahoma, the left-leaning Oklahoma Policy Institute also opposes the sales tax holiday, echoing arguments made by ITEP. In a 2016 blog post, OK Policy’s executive director called the holiday “a small piece of the numerous misguided tax policies that are drowning our state in red ink.” Read more