Back-to-School Sales Tax Holiday Weekend is Aug. 2-4
The 2019 Back to School Sales Tax holiday in Missouri is the weekend of August 2nd - 4th.
Certain back-to-school purchases, such as clothing, school supplies, computers, and other items as defined by the statute, are exempt from some sales tax for this time period only.
State and county sales tax in the combined amount of 5.225% will be waived on the following items: City taxes will still apply in many cities throughout Missouri.
Clothing – any article having a taxable value of $100 or less
School supplies – not to exceed $50 per purchase
Computer software – taxable value of $350 or less
Personal computers – not to exceed $1,500
Computer peripheral devices – not to exceed $1,500
Graphing calculators – not to exceed $150
Section 144.049, RSMo, defines items exempt during the sales tax holiday as:
“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.
“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 computer software having a taxable value of three hundred fifty dollars or less.
“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, 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.
