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Monday Map: Sales Tax Holidays in 2012

By: Nick Kasprak

Today's Monday Map presents data from the report on sales taxA sales tax is levied on retail sales of goods and services and, ideally, should apply to all final consumption with few exemptions. Many governments exempt goods like groceries; base broadening, such as including groceries, could keep rates lower. A sales tax should exempt business-to-business transactions which, when taxed, cause tax pyramiding. holidays we released this morning, Sales Tax Holidays: Politically Expedient but Poor Tax Policy. 17 states have held or will hold sales taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. holidays in 2012; geographically most of them are in the South.

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View previous Monday Maps here.

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