The problem with government-created tax preferences, even when well intentioned, is that they more often than not come with unintended consequences by distorting the market. Not only do they favor a category of products or businesses over others, consumers are not actually guaranteed savings under these tax preference schemes. There is nothing preventing merchants from raising prices by the amount that would have been reduced at the register through the tax break. Furthermore, prices can rise due to supply and demand issues created when people rush to purchase tax-exempt goods. Either or both of these factors can lead to consumers actually paying more than they would have if the government had avoided tinkering in the marketplace to begin with. Texas should refrain from using the tax code to create incentives for people to buy particular products.