Thursday, July 23, 2009

Back to School Tax Holiday: August 7th - 9th

Sales Tax Holiday Information

The Sales Tax Holiday will be available Friday, August 7, through Sunday, August 9, in select cities and counties across Missouri. Certain back-to-school purchases, such as clothing, school supplies, computers, and other items are exempt from sales tax for this time period only.

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Qualifying Items

The sales tax exemption is limited to:

* 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 per purchase
* Personal computers – not to exceed $3,500
* Computer peripheral devices – not to exceed $3,500

“Clothing” - any article of wearing apparel, including footwear, intended to be worn on or about the human body. 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, 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, daughter board, digitalizer, microphone, modem, motherboard, mouse, multimedia speaker, printer, scanner, single-user hardware, single-user operating system, soundcard, or video card.