BenefitsDrawbacks: Overall, the lack of sales tax holidays promotes consistent business operations and pricing but may limit opportunities for increased sales during traditional tax-free periods. - Consistency in Pricing: Consumers benefit from stable prices year-round without temporary tax reductions. - Simplified Compliance: Retailers avoid the complexity of adjusting tax rates during sales tax holidays. - Predictable Revenue: The state maintains steady tax revenue without fluctuations from tax holiday periods. - Reduced Consumer Incentives: Sales tax holidays can drive increased consumer spending during specific periods, which is absent in Massachusetts. - Limited Marketing Opportunities: Retailers miss out on promotional events that leverage tax-free shopping periods to boost sales.