South Carolinians' collective savings on an annual sales tax holiday has steadily declined since it started in 2000. While state officials say a three-year slump in the states economy is partially to blame for the dip, several other factors also may involved.

For instance, nearly half of Beaufort County schools, which serve nearly one-third of the student population, returned to school Monday beating the sales tax holiday by nearly a month.

About 6,000 students at 13 public schools countywide buses to meet teachers on Monday taking with them notebooks, pencils and pens, new clothes and in some cases computers that could have qualified for the sales tax exemption.

The story is the same across the state. About 300 of the state's 1,100 public schools open their doors before the sales tax holiday, according to the state Department of Education.

The S.C. Department of Revenue estimates that shoppers saved more than $2.3 million in sales tax last year during the tax break, but don't know what will happen tear. If previous years are an indication, it will dip. Estimated taxpayer savings dropped from $3.6 million in 2000 to $2.7 million in 2001, $2.9 million in 2002 and $2.3 million in 2003.

While competition from other states and the subsiding of the novelty of the idea may contribute to the slump in sales, something needs to be done to change the date or inform families that large purchases should be put off until the tax holiday.

Some families may not need the tax-free holiday, but a substantial portion of families, teachers and school supporters could benefit from tax savings in order to use their money to purchase more materials that are needed. Families must clothe students and historically have waited until the return of school to make major purchases. They buy or upgrade computers, as well as purchase school supplies. Teachers and school support groups who buy large quantities of additional supplies for use throughout the year may be able to delay purchases until the tax holiday because they'll start school with well-stocked supply lockers, but many parents could use the relief.

If the goal is to help parents and merchants who compete with similar tax relief programs in other states, the legislature should look at adjusting the holiday in future years, especially in light that the taxpayer savings has slumped.