By state law, the sales tax holiday begins on the first Friday in August and continues through the following Sunday, meaning the 2024 Back-to-School Sales Tax Holiday is this weekend, Friday, August 2nd, through Sunday, August 4th.
According to the Missouri Department of Revenue, the 2024 Back-to-School Sales Tax Holiday exempts all state and local sales or use tax taxes during the exemption period on qualifying items. During prior years only state and some local sales and use taxes were exempt, Senate Bill 153 changed this by exempting all local sales and use tax on qualifying items.
Purchases that are exempt from sales tax include…
- 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.
- Each article of clothing must have a taxable value of $100 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, 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.
- Personal computers and computer peripheral devices cannot exceed $1,500.
- 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, back packs, handheld calculators, graphing calculators, chalk, maps, and globes.
- The value of each school supply purchase is not to exceed $50. In addition, school supplies shall also include graphing calculators valued at $150 or less and computer software having a taxable value of $350 or less.
CLICK HERE for more information about the 2024 Back-to-School Sales Tax Holiday from the Missouri Department of Revenue.