The House gave initial approval to the plan before recessing late last night after more than an hour of debate but before completing action on the bill. The House is likely to pass it today and send it to the Senate, which supports a tax holiday. The governor supports a tax holiday.

However, the House did act to reject a proposal by Rep. Bradley Jones Jr., R-North Reading, to make the sales tax holiday an annual event the second weekend in August.

This would be the third year Massachusetts had a sales tax holiday, and Jones argued that there was no reason not to make it a fixture at this point.

"Why do we have to make the people of Massachusetts wait every year while we take our time in the Legislature passing necessary legislation?" Jones said in a statement. "A permanent tax holiday would give consumers an opportunity to plan for big purchases and would give retailers advance notice to stock their shelves and advertise."

The sales tax holiday would let shoppers avoid paying Massachusetts' 5 percent sales tax on most purchases up to $2,500. Not covered are tobacco, telecommunications, gas, electricity, motor vehicles, motor boats and meals.

The bill is expected to be approved by the Senate, and a spokesman for Gov. Mitt Romney said he supports the tax holiday.

Rep. Joyce Spiliotis, D-Peabody, said the tax holiday would encourage people to shop.

"People who might not buy big-ticket items can save a substantial amount of money," Spiliotis said.

The Retailers Association of Massachusetts estimates the sales tax holiday will create $500 million in sales that weekend, up from a typical $125 million for a Saturday and Sunday in early August.

"It's great for the consumers," said Rep. Anthony Verga, D-Gloucester. "People buy large items they don't normally buy until shopping for Christmas."

Indeed, the sales tax holiday is supposed to help the retail industry, which explains why meals and utilities are among the items not covered. Retailers Association Executive Director Jon Hurst said consumers need more of an incentive to buy a washer or dryer than go out to dinner.

State Rep. Barbara L'Italien, D-Andover, said it would help North of Boston residents hurt by the May floods, making it less expensive to replace damaged home items.

"This could benefit residents of Merrimack Valley and North Shore communities who sustained damage to appliances," L'Italien said. "This could be very helpful."

It also could boost sales receipts for area businesses that compete against retailers across the border in New Hampshire, where there is no sales tax, L'Italien said.

If there is a concern, it is that the tax holiday would cost the state real money. The Department of Revenue estimates state sales tax revenue would drop by $17 million.

Rep. Anne Paulsen, D-Belmont, argued for provisions that would hold harmless the School Building Assistance Fund and the Massachusetts Bay Transportation Authority, which receive some of their funding from the state sales tax.

Most House lawmakers, though, contended the tax holiday would be good for the state economy. Verga, speaking before the House debate, said, "You're moving the economy. People are buying. It more than makes up for the loss."

Massachusetts would join 12 states and the District of Columbia that have sales tax holidays this year.