The Missouri Back to School Sales Tax Holiday is scheduled for 12:01 a.m. Friday through Sunday (Aug. 6-8).
According to the Missouri Department of Revenue (DOR) website, certain back-to-school purchases, such as clothing, school supplies, computers and other items as defined by the statute, are exempt from sales tax for this time period only.
The tax-free savings applies to the following items:
Clothing and footwear (less $100) Clothing and footwear, no sales tax unless item is more than $100. The term shall include but not be limited to cloth and other material used to make school uniforms or other school clothing. Items normally sold in pairs shall not be separated to qualify for the exemption. The term shall not include watches, watchbands, jewelry, handbags, handkerchiefs, umbrellas, scarves, ties, headbands or belt buckles.
School supplies (less than $50) School supplies, school art supplies, school computer supplies and school instructional materials purchased for noncommercial use costing $50 or less. Such items include, but are not limited to, textbooks, notebooks, paper, writing instruments, crayons, art supplies, rulers, book bags, backpacks, handheld calculators, graphing calculators, chalk, maps, and globes. The term shall not include watches, radios, CD players, headphones, sporting equipment, portable or desktop telephones, copiers or other office equipment, furniture or fixtures.
Computers and computer related items (less than $1,500) These items include a laptop, desktop, or tower computer system which consists of a central processing unit, random access memory, a storage drive, a display monitor, and a keyboard and devices designed for use in conjunction with a personal computer, such as a disk drive, memory module, compact disk drive, daughterboard, digitizer, microphone, modem, motherboard, mouse, multimedia speaker, printer, scanner, single-user hardware, single-user operating system, soundcard or video card. Computer software is also considered a school supply and is free from sales tax if its value is less than $350, and computer peripheral devices are also included as long as they do not exceed $1,500.
Graphic calculators (less than $150) Graphic calculators are included as long as they do not exceed a value of $150.
The sales tax holiday applies to state and local sales taxes when a local jurisdiction chooses to participate in the holiday. However, local jurisdictions can choose to not participate in the holiday if they enact an ordinance to not participate and notify the department 45 days prior to the sales tax holiday. If the jurisdiction had previously enacted an ordinance to not participate in the holiday and later decided to participate, it must enact a new ordinance to participate and notify the department 45 days prior to the sales tax holiday, according to the DOR website.
The following Lake Area cities and counties have chosen to not participate in the sales tax holiday: Camdenton, Eldon, Laurie and Osage Beach, and Camden and Morgan counties. City sales tax and county sales tax will still be collected on the sale of qualifying holiday items.
If one or all of your local taxing jurisdictions are not participating in the sales tax holiday, the state’s portion of the tax rate (4.225 percent) will remain exempt for the sale of qualifying sales tax holiday items, the DOR website said.
For questions regarding the Back to School Sales Tax Holiday, email email@example.com or visit http://dor.mo.gov.