TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Monday, March 10, 2014

The Tax Implications of Spring Break

Tax Analysys Logo (2013)Billy Hamilton, Where the Bucks Are: The Fiscal Realities of Spring Break, 71 State Tax Notes 587 (Mar. 10, 2014):

Hamilton describes the annual pilgrimage college students make to sunnier climes during spring break. Hamilton says there’s more to the ritual than sun and beer, and that it’s both a boon and a bane for those cities frequented by students. He outlines the costs and tax implications for the local governments of spring break destinations.


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I attended spring break in Fort Lauderdale once many years ago and was surprised to see that, in an atmosphere dominated by southern and midwestern schools, some kind of dancing contest had been won by Yale. I approached the winner and, in a rather pathetic effort to initiate conversation, asked her how she liked New Haven. "Where's New Haven?" she asked me. This pretty much sums up the intellectual level of Spring Break.

Posted by: michael livingston | Mar 10, 2014 4:50:55 AM