For the second year in a row, Georgia shoppers will not enjoy a tax-free holiday.

Why?

Earlier this year, legislators attempted to revive the holiday that began in Georgia in 2002, but the effort failed in less than a week.

Supporters of the holiday promoted it as a way to help families save money while shopping for back-to-school items, and at the same time encouraging spending to help local businesses.

But at least three studies convinced lawmakers to drop the holiday in 2017.

A study by Georgia State University says the state lost between $36 and $50-million each year shoppers enjoyed the brief tax-free period that typically lasted two days.

The Georgia Budget and Policy Institute adds that, despite a break from the sales tax, shoppers don’t really save. The institute reports that there is evidence retailers raise prices during the tax-free holiday.

That same report says businesses don’t really see much benefit since most shoppers just shift the timing of when they buy rather than buying more.