Show Me Green Sales Tax Holiday - FAQs

Section 144.526, RSMo, establishes a Show Me Green Sales Tax Holiday for a seven-day period beginning at 12:01 a.m. on April 19th and ending at midnight on April 25th. The sales tax holiday exempts from state sales tax all retail sales of qualifying ENERGY STAR certified new appliances, up to one thousand five hundred dollars per appliance.

The following are items that would be exempt from state sales tax during the Show Me Green Sales Tax Holiday provided they are ENERGY STAR certified:

• Clothes Washers
• Clothes Dryers
• Water Heaters
• Trash Compactors*
• Dishwashers
• Conventional Ovens*
• Ranges*
• Stoves*
• Air Conditioners
• Furnaces
• Refrigerators
• Freezers
• Heat Pumps

*According to the ENERGY STAR Website, trash compactors, conventional ovens, ranges and stoves do not receive an ENERGY STAR rating. Therefore, although the statute anticipates that some day they may receive the ENERGY STAR rating, tax will continue to apply to purchases of these items during the upcoming Show Me Green Sales Tax Holiday.

Below is a list of items that normally do not qualify for the Show Me Green sales tax holiday.

*According to the ENERGY STAR Website, trash compactors, conventional ovens, ranges and stoves do not receive an ENERGY STAR rating. Therefore, although the statute anticipates that some day they may receive the ENERGY STAR rating, tax will continue to apply to purchases of these items during the upcoming Show Me Green Sales Tax Holiday.

Yes. The exemption is limited to qualifying ENERGY STAR certified new appliances, up to one thousand five hundred dollars per appliance.

No, effective January 1, 2023, the Show Me Green Sales Tax Holiday exempts all state and local sales or use taxes during the exemption period.

Note: Any returns filed for periods occurring before January 1, 2023, may not be exempt for local sales or use taxes.

If you do not sell any of the qualified items, you will collect and remit sales tax as usual.

The Department no longer mails Show Me Green Sales Tax Holiday returns. Returns can be conveniently filed electronically through our MyTax Missouri Portal. If you are not yet registered for this service, you can file as a guest user. To register you will need your Missouri Tax Identification Number (MOID) and Personal Identification Number (PIN). This service also provides up-to-date account statuses, as well as easily accessible copies of returns filed through this system. Paper filings can still be completed using forms found online on the Department's website, but may result in a delay in processing time.

You can find blank forms online at dor.mo.gov/forms.

All holiday sales should be recorded as a negative adjustment on the return as an exempt sale.

Yes, the Show Me Green sales tax holiday is not limited to purchases only for personal use.

The exemption is limited to qualifying ENERGY STAR certified new appliances, up to one thousand five hundred dollars per appliance. If the amount is over $1,500, the first $1,500 is exempt from state sales tax and the remaining amount over $1,500 is taxable at the full rate.

For example, a customer purchases an ENERGY STAR certified clothes washer and ENERGY STAR certified dishwasher during the Show Me Green sales tax holiday. The clothes washer costs $1,750 and the dishwasher costs $700. The first $1,500 of the purchase price of the clothes washer qualifies for the sales tax holiday exemption and the entire purchase price of the dishwasher qualifies for the sales tax holiday exemption.

If you are purchasing the appliance with installation from the seller, the seller acting as contractor is the end consumer. Normally, the contractor must pay tax on purchases of a furnace. The contractor’s charge to the customer is not subject to tax if title to the furnace passes to the home owner after it is installed because that sale is the sale of real property, which is not subject to sales tax. During the Show Me Green Sales Tax Holiday, the contractor can purchase the appliance exempt and pass the tax savings on to you as a part of their contract price to you.

You do not need to be a Missouri resident to purchase items tax-exempt during the holiday.

Yes, if the purchase of the qualifying item occurs during the sales tax holiday and the transaction is complete during the holiday. Delivery can occur after the holiday the purchaser pays in full during the sales tax holiday.

The sales tax holiday thresholds include mandatory shipping and handling charges as a part of the total purchase price of holiday related items.

Eligible items that are placed on layaway during the sales tax holiday periods for which final payment does not occur until after the holiday do not qualify for the exemption. However, eligible items that were placed on layaway prior to the holiday when final payment occurs during the holiday period qualify for the exemption.

Rain checks issued for eligible items during the sales tax holidays qualify for the exemption only if the items are ordered and paid for during the holiday period. Items do not have to be picked up during the holiday period in order to qualify for the exemption.

Yes, items ordered but not delivered until after the holiday qualify for the exemption if the purchase of the qualifying item occurs during the sales tax holiday, is subject to sales tax and the transaction is completed during the holiday. Delivery can occur after the holiday if the purchaser pays in full during the sales tax holiday.

If a customer purchases an eligible item during a sales tax holiday, but later exchanges the item for another eligible item of equal or less value, no tax is due even if the exchange is made after the sales tax holiday.

If a customer purchases an eligible item during a sales tax holiday, but after the sales tax holiday returns the item and receives a credit toward the subsequent purchase of a different item, the purchase of that item does not qualify for the exemption even if it is an eligible item.