Missouri Sales Tax Holiday August 2012

Missouri’s Back-to-School Sales Tax Holiday begins at 12:01 a.m. Friday, August 3, 2012 and ends at midnight, Sunday, August 5, 2012.

Not all local jurisdictions will participate. All retailers are required to exempt the state sales tax but where a jurisdiction chooses to not participate, the applicable sales tax for that jurisdiction must be charged and collected.

Businesses in an area that has non-participating jurisdictions must use the long form Sales Tax Return (Form 53-1) when filing sales tax for the August. Businesses in a district that is fully participating will file normally for this period.

Non-Participating Jurisdictions

• Cities opting out
• Counties opting out
• Districts opting out

Low Volume Restriction

The sales tax holiday may not apply to any retailer when less than two percent of the retailer's merchandise offered for sale qualifies for the sales tax holiday. However, the retailer must provide the taxpayer a refund of the sales tax paid if the customer requests one.

Qualifying Items

Qualifying items are described in Chapter 144 Sales and Use Tax of Missouri Revised Statutes (Section 144.049).

• Clothing - $100 or less per item
• School supplies $50 or less per purchase
• Computer software - $350 or less
• Computers or computer peripheral devices - $3500 or less

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