Benefits:

- Financial Relief: Sales tax holidays offer consumers tax-free periods for purchasing essential items like school supplies and weather preparedness goods, reducing their financial burden.

- Stimulates Sales: These holidays can boost sales for retailers during designated periods.

- Encourages Specific Purchases: Tax exemptions on targeted items support public needs and initiatives.

Limitations:

- Limited Scope: Only specific items are exempt, and not all localities may participate.

- Temporary Relief: The benefits are short-term and may not significantly impact overall tax burdens.

- Compliance Complexity: Businesses must accurately apply exemptions, increasing administrative tasks.