“This year, we are paying more attention than ever to government spending,” he said in an emailed statement. “(But) we know there is more work ahead to lower the cost of living for working families and seniors.”

A detailed estimate of the amount of revenue loss California would suffer as a result of Ta’s bill was not available.

The Press Democrat made a rough forecast of the revenue losses California would incur if it introduced a back-to-school tax holiday.

Using data from Mississippi, which has both a tax-free back-to-school holiday and a state sales tax rate close to California’s 7.25%, The Press Democrat calculated that the holiday costs Mississippi about 0.2% of annual sales tax revenue. Applying that 0.2% to California would be about $63 million of the state’s more than $33 billion in sales tax revenue.

The calculation does not take into account variables, including differences between the economies and populations of California and Mississippi, but it provides a rough estimate of the impact of a tax exemption on California.

Richard Auxier of the nonpartisan think tank Tax Policy Center in Washington DC argues that states with tax holidays have not faced a “budget crisis” and says the costs do not represent a large part of their annual budgets.

However, he said that while tax exemptions are popular with consumers and retailers, there are better measures that local governments can take to help consumers, especially low-income households.

“If your policy goal is to support low-income families, a tax exemption is really not the right thing to do compared to other options available,” he said.

“(The savings for consumers) are not nearly as great as some of the tax credits California offers, which can be as much as $1,000 for some residents,” Auxier said. “The savings (with tax exemptions) are usually always small because there are restrictions on what you can buy and it won’t be as big a portion of your purchase.”

Another argument against tax holidays is that they usually do not trigger much economic activity. Instead, they simply postpone consumer spending.

Auxier added that families with different incomes also perceive the VAT exemption differently. Higher-income families may postpone purchases until a time that is more advantageous for them, while lower-income households may not be able to wait for a VAT exemption to make essential purchases.

Prices for school supplies fall slightly after record year

According to the National Retail Federation, more money is spent on shopping for school supplies than virtually any other time of year, even the winter holidays, including Christmas. Plus, shoppers have started shopping as early as mid-July to take advantage of sales and save on supplies.

Families with children in elementary through high school planned to spend an average of $874 per household on clothing, shoes, school supplies and electronics. While that’s $15 less than last year’s record amount of $890, it’s the second-highest amount in the survey’s history.

Amie Carter, superintendent of the Sonoma County School Board, said a sales tax exemption could be helpful considering the burdens on families from back-to-school costs and the high cost of living in the North Bay.

“We know that the sales tax has the greatest impact on low-income and working families with smaller household budgets,” Carter said in an emailed statement to The Press Democrat. “Giving these families a sales tax exemption as they prepare their children for school is the equivalent of a nearly 10% discount.”

Stacy Desideri, executive director of wellness and engagement for Santa Rosa City Schools, said district officials often see parents of varying incomes struggling to purchase school supplies.

“Over the last few years, some years there has been a lot of need and others a little less,” he said. “There are families who are struggling because they have nothing, and there are others … who have to decide what is their priority.”

The district ensures that each school has backpacks and school supplies on site at the beginning of the school year, often with financial support from individual parent-teacher groups. Desideri also has supplies in the district office just in case.

“(A student) may not be able to take a backpack on Aug. 14, and if a family asks for assistance, we’ll be there,” Desideri said. “We’re not going to go back and check their program or income. If they need something, we’ll cover it and not ask why.”

Reach staff writer Sara Edwards at 707-521-5487 or [email protected]. Follow her on Twitter at @sedwards380.

Adriana Gutierrez, a member of the Report For America Corps, covers education and child protection issues for The Press Democrat. Reach her at [email protected].