It’s that time of the year again, when states offer residents a “sales tax holiday” – almost always focused on the back-to-school buying season.

This year, for the first time ever, Illinois will offer residents a sales tax break on school supplies, clothes and shoes that cost up to $100 without paying the 5 percent state sales tax. Lost tax revenues for the period of August 6-15 are estimated at $60 million.

This is obviously great for shoppers, but every year when the tax holidays kick in, some agencies remain skeptical and focus on the negatives, such as lost revenues, according to the story on Stateline.org. For example, the Tax Foundation argues that sales tax holidays don’t actually encourage shoppers to buy anything. Instead, shoppers purchase things they would have bought anyway, but on a different day.

Sixteen states will participate in this year’s sales tax holiday. The article includes the viewpoints of other groups as well. Read the full story here.