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

Why?

READ MORE | Tax free holiday begins July 27 in Tennessee 

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.

Read more from WXIA's website.