Local businesses and residents are gearing up for Massachusetts’ upcoming tax-free weekend, and while many are hopeful that it will be a success, others feel that it’s approaching with less of its usual driving force.”I think the mood has changed in the last few years,” said Gene Curtis, a 40-year employee at Tri-City Sales in Salem. “I don’t think it’s as robust as it used to be. Maybe the gleam has worn off.”This Saturday and Sunday, businesses in Massachusetts will be allowed to waive the 6.25 percent sales tax charge on most purchases, excluding tobacco, telecommunications, motor vehicles, motorboats and meal purchases and those totaling over $2,500.Massachusetts already exempts the sale of food, other than from a restaurant, clothing purchases under $175, the sale of newspapers and magazines, admission sales, utilities, transportation and personal and professional services such as accounting, legal and medical services, haircuts and car repairs.Many local residents feel that this tax-free holiday will benefit people who need to make large purchases. For the most part, they also agree that they won’t be making them.”I’m not planning on making a big purchase this weekend but I have a brother who is,” said Elaine McNaughton of Swampscott. “It’s not a lot but it is what it is. Anything that helps people is a good thing.”Vincent Miserandino of Swampscott also said he didn’t plan on making any purchases this weekend but he said “It’s a good idea.”It’s good for the people,” he said. “A little break doesn’t hurt.”The new school year is coming up, so it’s good for people who need to buy back-to-school items,” Miserandino said. “It’s important because it benefits other people.”Tax-free holidays first began in Massachusetts in 2004 as a one-day event. The following year, it expanded to a two-day tax-free weekend. It has been offered every August since, with the exception of August 2009. This year’s tax-free holiday will be the 11th in the past 12 years.”There used to be two to three weeks of energy leading up to the holiday,” said Curtis. “I don’t think that is happening as much this year as opposed to years in the past.”It could even be the economics of people’s lives,” said Curtis. “It isn’t as easy as it once was.”Tri-City Sales will also have additional sales on appliances, offering over $100 off the original prices of many items.”Tax-free weekend is a boost for me because my customers are making bigger purchases,” said John Chakalis, owner of North Shore Furniture in Lynn. “It gets people out to buy but in the earlier years I saw a bigger difference.””There’s a lot of advertising that is driving people left and right,” he said. “We advertise ourselves and we do usually see an increase in sales.”North Shore furniture also offers specials, including a sale on queen-sized mattresses starting at $249 and bedroom sets for $529.”It’s definitely usually busier that weekend but it kind of slows down before and after too,” Chakalis said. “As a whole, you kind of do more business.”Others remain optimistic about an increase in sales. A study conducted by the Beacon Hill Institute for Public Policy at Suffolk University for the Retailers Association of Massachusetts says otherwise, according to a release.The study found that the sales tax holiday is expected to boost sales by $112 million during the two-day period. The state is projected to lose $19.5 million in sales tax revenues. The study also predicts that it will generate $50 million in investment income and $37 million in disposable income for consumers.Laine Chase, owner of Four Seasons Patio in Salem, has seen an increase in sales in previous years and said he anticipates to see one this weekend.”I’m gearing up for people to buy pellet stoves, wood stoves and gas fireplaces,” he said. “Last year we sold over 25 stoves in one weekend. We sold about 50 that month.””We offer a special on pellet stoves for $1998,” he said. “Patio furniture will be up to 50 percent off and we will offer