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Mark your calendar...Friday, August 6th to Sunday, August 8 will be the 2021 Missouri Back-to-School Sales Tax Holiday. The state's portion of the sales tax rate (4.225%) will be exempt for the sale of qualifying sales tax holiday 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
- Personal computers – not to exceed $1,500
- Computer peripheral devices – not to exceed $1,500
- Graphing calculators - not to exceed $150
The sales tax holiday applies to state and local sales taxes when a local jurisdiction chooses to participate in the holiday. However, local jurisdictions can choose to not participate in the holiday if they enact an ordinance to not participate and notify the department 45 days prior to the sales tax holiday.
If one or all of your local taxing jurisdictions are not participating in the sales tax holiday, the state's portion of the tax rate (4.225%) will remain exempt for the sale of qualifying sales tax holiday items.
Below is a list of cities, counties, and districts that have elected not to participate in the 2021 Sales Tax Holiday.
- List of the cities that have elected not to participate in the 2021 Sales Tax Holiday.
- List of counties that have elected not to participate in the 2021 Sales Tax Holiday.
- List of districts that have elected not to participate in the 2021 Sales Tax Holiday.
Source: Missouri Department of Revenue