Missouri’s Back-to-School Sales Tax Holiday kicks off Friday and runs through Sunday

Missouri Department of Revenue image

SIKESTON — The sales tax holiday weekend kicks off Friday with certain back-to-school purchases being completely tax-free in Missouri.

Missouri’s Back-to-School Sales Tax Holiday will start at 12:01 a.m. Friday, Aug. 2 and runs through Sunday, Aug. 4. Back-to-School items such as clothing, school supplies, computers and other items defined by the Missouri statute are exempt from all state and local sales or use taxes during this time period.

Items included in the sales tax-free weekend are clothing not valued over $100, and the state defines clothing as traditional apparel, including footwear, which is worn on or about the body. It also includes material to make school uniforms or other school clothing. Accessories, such as watches, jewelry, handbags, ties, headbands and umbrellas are not included.

For example, the Missouri Department of Revenue said, during the sales tax holiday, a customer purchases a pair of jeans that costs $98 and a sweater that costs $114. The jeans qualify for the holiday exemption. But tax is due on the full cost of the sweater because it has a taxable value that exceeds the $100 limit for each article of clothing.

School supplies, not exceeding $50 per purchase, that are used in a standard classroom for educational purposes, and personal computers — a laptop, desktop or tower computer system — that don’t cost more than $1,500 will be sales tax-free in participating cities and towns. Computer peripheral devices that don’t exceed $1,500; computer software less than $350; and graphing calculators $150 or less are also considered a school supply and are free from taxes.

For example, the DOR said, during the sales tax holiday a customer purchases a backpack for $65, a binder for $3, and a graphing calculator for $120. The binder and graphing calculator qualify for the holiday exemption however the backpack does not since it exceeds the $50 per purchase limit for a school supplies.

Items purchased over the internet can qualify for tax exemption if the purchase of the qualifying item occurs during the sales tax holiday, and the transaction is completed during the holiday, according go DOR. Delivery can occur after the holiday if the purchaser pays in full during the sales tax holiday.

For a list of items included and not included in the sales tax holiday, visit the Department of Revenue’s website: dor.mo.gov/taxation/business/tax-types/sales-use/holidays/back-to-school/