A planned US tax rebate could lead to a temporary boost in consumer electronics sales before a long-term slowdown begins, say analysts.

Research firm Parks Associates said that roughly 40 per cent of US taxpayers in internet-equipped households plan to use this year's tax rebate to purchase a consumer electronics device.

The rebates, given out by the federal government in an attempt to stimulate the economy, run as high as $600 per taxpayer and $300 per child.

Among the top items consumers plan to buy are high-definition television sets and new computers.

However, the researchers also noted that some 42 per cent of respondents did not plan to use the rebate for electronics and did not plan on making any sort of consumer electronics purchase this year.

The most frequently given reason was worries over the sagging economy, according to the research.

Kurt Scherf, vice president and principal analyst at Parks Associates, explained that spending on the so-called 'big ticket' devices could then drop as consumers further tighten their belts in the face of a worsening economy.

"Consumer sentiment regarding consumer electronics purchases is quite mixed, " he said.

"The tax rebate cheques will certainly be a boon for some sales, but we are starting to see more pronounced signs of spending restraint among consumers as they feel more uncertainty about the economic outlook."

While the high end could be hit hard by decreased spending, smaller, less expensive devices could feel much less of the pinch.

Gaming console makers, and companies such as Apple that specialise in mobile and personal electronics devices, could be hit least by the downturn, according to Scherf.