The Missouri Back to School Sales Tax Holiday is a great time to stock up on supplies needed for the upcoming school year. In Missouri, the tax-free holiday starts at 12:01 a.m. on Friday, August 4th and lasts through Sunday, August 6th. During this period, qualified purchases are exempt from sales tax. Be aware not all cities and counties in Missouri observe this holiday.
WHAT ITEMS ARE EXEMPT FROM SALES TAX?
Below is a list of categories that qualify for Missouri’s sales tax holiday.
- 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
The Missouri DOR website has definitions for each qualifying category.
WHAT ITEMS DO NOT QUALIFY?
There are several common items that do not qualify for the tax-free holiday, including:
- Batteries
- Facial tissues
- CD and MP3 players
- Furniture or fixtures
- Copiers and stand-alone printers
- Headphones
- Watches, watchbands and jewelry
- Sporting equipment
- Envelopes
- Portable telephones
WHICH STATES DOES THIS APPLY TO?
In 2023, sales tax holidays are recognized in 19 states, including Missouri. However, you do not have to be a resident of one of these states to benefit from the sales tax holiday. Sales tax holidays vary by state, so be sure to check your state’s dates and qualifications.
If you live in Illinois, Illinois is not offering the back-to-school sales tax holiday this year.
DO ALL CITIES IN MISSOURI PARTICIPATE?
Starting January 1, 2023, the Back-to-School Sales Tax Holiday exempts all state and local sales or use taxes during the exemption period.
DO ITEMS PURCHASED ONLINE QUALIFY FOR THE SALES TAX EXEMPTION?
Yes, if the purchase is made of the qualifying items during the holiday and completed during the holiday, then online purchases qualify. Delivery can occur after the holiday if the purchaser pays in full during the sales tax holiday. To combat the challenges of pandemic recovery, high inflation and rising interest rates, the Illinois Family Relief Plan introduced the 10-day, reduced tax holiday along with other provisions to give taxpayers some much needed, temporary relief. After two years, Illinois has ended its Back to School Sales Tax Holiday. In 2022, the state lowered sales tax on back to school supplies, including clothing and footwear, to 1.25% instead of the usual 6.25%. Illinois will not continue the temporary reduction for 2023.
