If you want to make sure that the column 'tax' is 2 or 4 depending on the month (e.g., month 9 = September), then you could do this:
ALTER TABLE SomeTable
ADD CONSTRAINT CK_SalesTax
CHECK ((MONTH(GETDATE()) = 9 AND SalesTax = 2) OR (MONTH(GETDATE()) != 9 AND SalesTax = 4))
Obviously, vary for your conditions. e.g., to test for dates after June 2008, it's a bit simpler.
(GETDATE() >= '1 June 2008' AND SalesTax = 2)
You should be able to build this into a CHECK constraint of using a similar mechanism as I've dropped in the first example.
Note this only checks the value that put in to the table. It won't auto-populate. As other people have noted, if you want auto-population, you need a trigger.