As the economic recovery continues, some states are testing new approaches in offering sales tax holidays to their residents.

Florida, for instance, has adopted a monthlong gasoline tax holiday that will give residents an 8-cent-per-gallon state tax reduction in August. That state’s legislature has also reinstated a one-week sales tax holiday on clothing, books and school supplies for 2004; it had eliminated the break six years ago and until recently legislators couldn’t muster the votes to revive it.

Massachusetts lawmakers are giving their constituents a one-day break on nearly all taxes this year, for up to $2,500 on any items purchased for personal use on Aug. 14.

Iowa, which will hold its fifth consecutive sales tax holiday Aug. 6-7, is among 12 states that will provide residents a brief respite from paying sales taxes this year. Though the state’s not offering any innovative approaches this year, it has been consistent in providing the tax break annually, unlike some other states that have dropped it during tight budget times.

“Over the last one or two years, some states stopped offering the sales tax holiday, but this year we’ve seen it pick back up,” said Chuck Maniace, tax counsel for Taxware, a division of First Data Corp. that develops tax compliance software for retailers worldwide. “Once the economy picks up, these sales tax holidays are very popular and states go back to it as quick as they can.”

The concept, meant to boost a state’s economy while providing a small break on back-to-school purchases for families, was quickly emulated by several states, including Iowa, after New York initiated its holiday seven years ago. In 2001 there was a proposal for Congress to enact a nationwide sales tax holiday, but that measure didn’t gain sufficient support.

Iowa’s sales tax holiday, which is based on Texas’ model, is among the most conservative offered by any state, exempting only purchases of clothing and shoes priced under $100. It excludes sports clothing and equipment and personal accessories such as jewelry. By contrast, every other state that offers a sales tax holiday includes computers and school equipment as exempted purchases.

Jim Henter, president of the Iowa Retail Federation, said the sales tax holiday is popular among retailers, and there has been the desire among its membership to expand it to include computers and school supplies.

“The problem has been the state’s revenues,” he said. “It’s just very difficult to come in and ask for more exemptions.”

State Sen. Larry McKibben, a Marshalltown Republican who chairs the Senate Ways and Means Committee, said there was no discussion to either broaden or eliminate the sales tax holiday in the past session, “which I took to mean that there was general satisfaction with the holiday,” he said.

The sales tax holiday costs the state between $1.5 million and $2 million in tax revenues each year, which would represent between $30 million and $40 million in total sales.

“What we found in the first two years that it really shifted sales from one part of the quarter to another,” said Mike Lipsman, an analyst with the Iowa Department of Revenue. “On a statewide basis, it really didn’t appear to grow sales, and there appeared to be less impact in Des Moines as compared to cities that are closer to bordering states that had people coming in from out of state.”

From one retailer’s perspective, the initiative seemed to make its biggest splash in its inaugural year.

“The first year it really made a difference,” said Kristy Fontana, manager of the Gordmans department store at 2590 Hubbell Ave. “We really had a huge line and huge sales. The past few years, we haven’t really had that many extra people. I think they realized after the first year that it’s not a huge savings.”

Merle Hay Mall Manager Linda Johnson, on the other hand, said her mall’s traffic is always higher during the sales tax holiday weekend, “and we certainly see a lot of people carrying packages.”

SALES TAX HOLIDAY GUIDELINES

Held the first Friday and Saturday of August; it does not include Sunday.

* Businesses that are open on these days are required to participate.

* Businesses cannot advertise that they will pay or otherwise absorb the sales tax on items that don’t qualify.

* No sales tax, including school and local option sales taxes, will be collected on sales of an article of clothing or footwear having a selling price less than $100.

* The exemption does not apply in any way to the price of an item selling for $100 or more.

* The exemption applies to each article priced under $100 regardless of how many items are sold on the same invoice to a customer.