Back-to-School Sales Tax Holiday
Under Section 144.049, RSMo, Missouri’s Back-to-School Sales Tax Holiday begins on the first Friday in August and continues through the following Sunday. Certain back-to-school purchases, such as clothing, school supplies, computers, and other items as defined by statute, are exempt from all state and local sales or use taxes for this time period only.
All qualifying sales for the Back-to-School Sales Tax Holiday will have a sales and use tax rate of zero percent and should be reported as a negative adjustment on sales and use tax returns.
The 2026 Back-to-School Sales Tax Holiday begins Friday, August 7 at 12:01 a.m. and ends Sunday, August 9 at midnight.
Tax Holiday Information
Information concerning the rate change, including the new rate, and access to the sales and use tax rate table is available on the Department’s website at dor.mo.gov/taxation/business/tax-types/sales-use, under the “Sales/Use Tax Rates” section.
The Department encourages customers to file their business tax returns through their MyTax Missouri Portal account online. The correct rates will be provided on the electronic return for each location. If you do not have an account, visit https://mytax.mo.gov and select ‘create an account’ on the main login page. If you choose not to obtain a MyTax Missouri account, you may still file your sales and use tax returns electronically as a guest.
For questions regarding the Back-to-School Sales Tax Holiday, email us at: salesuse@dor.mo.gov
For Missouri tourism information and shopping destinations visit: www.visitmo.com.