Parents, teachers and students will be able to take advantage of Missouri’s sales tax holiday this weekend.
The sales tax holiday begins at 12:01 a.m. Friday and runs through Sunday.
During those three days, certain back-to-school purchases, such as clothing, school supplies, computers and other items will be exempt from state and some local sales taxes. 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.
Area towns not participating in the holiday are Alton, Cabool, Houston, Koshkonong, Licking, Thayer, West Plains and Willow Springs.
Area counties not participating are Howell, Oregon, Ozark, Texas and Wright.
Items approved for sales tax exemption, with some limitations, are clothing, school supplies, computer software, personal computers, computer peripheral devices and graphing calculators.
Clothing includes any article of wearing apparel, including footwear, intended to be worn. Watches, watchbands, jewelry, handbags, handkerchiefs, umbrellas, scarves, ties, headbands and belt buckles are not included in the exemption.
School supplies include any item normally used by students in a standard classroom for educational purposes, such as textbooks, notebooks, paper, writing instruments, crayons, art supplies, rulers, book bags, backpacks, handheld calculators, graphing calculators, chalk, maps and globes. Watches, radios, CD players, headphones, sporting equipment, portable or desktop telephones, copiers or other office equipment, furniture and fixtures are not included. School supplies also include computer software having a taxable value of $350 or less.
Other acceptable items are binder clips, blank computer disks, card stock, dry erase markers, file folders, 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, padlocks, poster mounting putty, punches and stencils, push pins, rubber bands, scissors, staplers, staples, tape, thumbtacks and usb flash drives.
Personal computers include laptops, desktops or tower computer systems consisting of a central processing unit, random access memory, a storage drive, a display monitor and a keyboard. It also includes devices designed for use in conjunction with a personal computer, such as a disk drive, memory module, compact disk drive, daughterboard, digitizer, microphone, modem, motherboard, mouse, multimedia speaker, printer, scanner, single-user hardware, single-user operating system, soundcard or video card.
Computer equipment may include tablets or iPads.
Clothing includes belts, belts with buckles, cloth and other materials for making uniforms and other clothing, coats, diapers (cloth and disposable), dresses, gloves, hats or caps, house coats, house slippers, jackets, leggings, pants, shirts, shorts, shoelaces, shoes or boots, socks, tights and undergarments.
Items which do not qualify for the exemptions include batteries, blackboards, briefcases, bulletin boards, copiers, digital cameras, envelopes, facial tissues, furniture or fixtures, handbags, headbands, headphones, handheld media devices or iPods, jewelry, locker mirrors, non-digital cameras, paper trimmer and blade refills, power strips, sporting equipment, stand-alone printers, ties, umbrellas and watches.
An 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 non-exempt items click here.
For more back-to-school information, see to Pages 8 and 9 of today’s Quill.