Back-to-School Sales Tax Holiday

By state law, the 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 the statute, are exempt from sales tax for this time period only.

The 2023 Back-to-School Sales Tax Holiday begins at 12:01 a.m. on Friday, August 4, and runs through Sunday, August 6.

The 2023 Back-to-School Sales Tax Holiday exempts all state and local sales or use tax taxes during the exemption period on qualifying items. During prior years only state and some local sales and use taxes were exempt, Senate Bill 153 changed this by exempting all local sales and use tax on qualifying items.

Tax Holiday Information

• Information for Vendors
• Information for Consumers
• Frequently Asked Questions

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.