Page "Tax holiday" Paragraph 3

In New York, a statewide sales tax holiday was first enacted by the New York Legislature in 1996 and enabled the first tax-free week in January 1997.

Local governments in New York were given the option of whether or not to participate.

Since then, the initiative has been adopted by thirteen states.

It commonly takes place as a form of tax-free weekend lasting Friday through Sunday, usually during a major shopping period for necessities, such as just before school starts.

During that period, sales tax is not collected on selected items, such as clothing and school supplies.

The items subject to the sales tax exemption may also be restricted by price ( for example, clothing up to $ 100 ), but consumers are free to buy unlimited quantity of items.