The Missouri Back To School Sales Tax Holiday will be on Friday, August 6th this year. The Sales Tax Holiday allows people to purchase back-to-school supplies without paying sales tax, helping low-income households save precious dollars. These supplies include clothes, certain electronic devices, and school supplies like notebooks, pencils, and backpacks. Locally, not many towns and counties have chosen to participate in the program. Among those that have at time of this release are Ava, Eminence, and Winona.
Qualifying Items
“Clothing” – any article of wearing apparel intended to be worn on or about the human body including, but not limited to, disposable diapers for infants or adults and footwear. 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; and
“Personal computers” – a laptop, desktop, or tower computer system which consists of a central processing unit, random access memory, a storage drive, a display monitor, a keyboard, and devices designed for use in conjunction with a personal computer, such as a disk drive, memory module, compact disk drive, daughterboard, digitalizer, microphone, modem, motherboard, mouse, multimedia speaker, printer, scanner, single-user hardware, single-user operating system, soundcard, or video card; and
“School supplies” – any item normally used by students in a standard classroom for educational purposes, including but 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. School supplies shall also include graphing calculators valued at $150 or less and computer software having a taxable value of $350 or less.
A list of cities NOT participating can be found here:
https://dor.mo.gov/taxation/business/tax-types/sales-use/holidays/back-to-school/cities.php
A list of counties NOT participating can be found here:
https://dor.mo.gov/taxation/business/tax-types/sales-use/holidays/back-to-school/counties.php
