Starting at 12:01 a.m. Friday and running through Sunday, school supplies can be purchased without the application of state sales tax, due to the Missouri Sales Tax Holiday.
While the state will not collect sales tax on approved items, several area counties and cities have opted not to participate in the holiday. Shoppers will still pay those county and city sales taxes. For the second year in a row, Howell County Commissioners have opted into the state’s back-to-school sales tax holiday program.
Area towns that will still collect sales taxes are Alton, Cabool, Houston, Koshkonong, Licking, Thayer, West Plains and Willow Springs. Area counties collecting taxes are Oregon, Ozark, Texas and Wright.
In cases where a county has opted in but a city has not, such as Howell County and West Plains, no county sales tax will be charged, but the city sales tax will still be applied.
Certain back-to-school purchases, such as clothing, school supplies, computers and other items defined by the state law, are exempt from sales tax for this period only.
Items that qualify as school supplies for the back-to-school sales tax holiday include: Art supplies, backpacks, binder clips, blank computer disks, book bags, card stock, crayons, dry erase markers, file folders, graphing calculators, globes, glue, handheld calculators, index divider tabs, index dividers, inkjet refills, journals, lunch boxes, magnetic note pads, maps, mini pocket packs with paper, musical instruments, note cards, notebooks, padlocks, paper, poster mounting putty, punches, stencils, push pins, rubber bands, rulers, scissors, staplers, staples, tape, textbooks, thumbtacks, USB flash drives, writing instruments and writing tablets.
Desktop computers, laptop computers, diapers, dresses, gloves, hats, caps, house slippers, house coats, jackets, leggings, pants, shirts, shorts, shoelaces, shoes, boots, socks, tights and undergarments also qualify as school supplies for the sales tax holiday.
A single article of clothing cannot exceed a taxable value of $100. School supplies are not to exceed $50 per purchase and graphing calculators are not to exceed $150. Computer software cannot exceed a taxable value of $350 and personal computers or computer peripheral devices cannot exceed $1,500.
For a full list of exempt items and nonexempt items go to dor.mo.gov/business/sales/taxholiday/school, and for more back-to-school information, see Pages 8 and 9 of today’s Quill.
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