Usually prior to the beginning of school, some state/local jurisdictions offer a weekend where back-to-school items may be purchased with no sales tax charged. This is generally a sales tax issue, not an income tax issue.

History of Sales Tax Holidays

Ohio and Michigan enacted the first sales tax holidays in 1980 when they offered one-time tax holidays for automobile purchases. But it was New York that sparked the modern trend, with the first sales tax holiday for clothing in 1997. New York’s objective was to tackle cross-border shopping, the phenomenon of residents traveling to nearby states to take advantage of lower sales tax rates (particularly clothing purchases in New Jersey). The sales tax holiday gave hope of reducing border shopping without the need to actually reduce the state’s sales tax rate.

Since the inception of sales tax holidays, many states have created them around certain products and industries. In 2020, 15 states will hold clothing sales tax holidays, 11 states will have school supplies sales tax holidays, six states will have computer sales tax holidays, and four states will have Energy Star products sales tax holidays. Altogether, 16 states will conduct a holiday, three fewer than in 2010.

Source: https://taxfoundation.org/sales-tax-holidays-tax-free-weekend-2020/#History