Section 144.049, RSMo, establishes a sales tax holiday effective during a three-day period beginning at 12:01 a.m. on the
first Friday in August and ending at midnight on the Sunday following. 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 sales tax holiday applies to state and local sales taxes.
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.
The sales tax exemption is limited to:
Clothing – any article having a taxable value of $100 or less
School supplies – not to exceed $50 per purchase
Computer software – taxable value of $350 or less
Personal computers – not to exceed $1,500
Computer peripheral devices – not to exceed $1,500
Graphing calculators - not to exceed $150
Section 144.049, RSMo, defines items exempt during the sales tax holiday as:
“Clothing” - any article of wearing apparel intended to be worn on or about the human body including, but not limited to,
disposable diapers for infants or adults and footwear. The term shall include but not be limited to, cloth and other material used to make school uniforms or other school clothing. Items normally
sold in pairs shall not be separated to qualify for the exemption. The term shall not include watches, watchbands, jewelry, handbags, handkerchiefs, umbrellas, scarves, ties, headbands, or belt
“Personal computers” - a laptop, desktop, or tower computer system which consists of a central processing unit, random access
memory, a storage drive, a display monitor, a keyboard, and devices designed for use in conjunction with a personal computer, such as a disk drive, memory module, compact disk drive, daughterboard,
digitalizer, microphone, modem, motherboard, mouse, multimedia speaker, printer, scanner, single-user hardware, single-user operating system, soundcard, or video card; and
“School supplies” - any item normally used by students in a standard classroom for educational purposes, including but not limited
to, textbooks, notebooks, paper, writing instruments, crayons, art supplies, rulers, book bags, backpacks, handheld calculators, graphing calculators, chalk, maps, and globes. The term shall not
include watches, radios, CD players, headphones, sporting equipment, portable or desktop telephones, copiers or other office equipment, furniture, or fixtures. School supplies shall also include
graphing calculators valued at $150 or less and computer software having a taxable value of $350 or less.