Show Me Green Sales Tax Holiday Information for Vendors
The Show Me Green Sales Tax Holiday exempts state sales tax on retail sales of qualifying ENERGY STAR certified new appliances, up to $1,500 per appliance, during a seven-day period beginning at 12:01 a.m. on April 19 and ending at midnight on April 25.
Qualifying Items
The following ENERGY STAR certified appliances qualify for the holiday.
- 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.
Retailer’s selling less than 2% of the qualifying merchandise, shall offer a sales tax refund in lieu of the sales tax holiday.
Filing Your Return for the Sales Tax Holiday Period
- Businesses with sales qualifying for the sales tax holiday may use the normal filing method for this period. Enter total gross receipts for all sales made, indicating holiday sales as a negative adjustment on the return. You will no longer need to file these sales using a separate item code. See example.
- All businesses that do not sell qualifying items may continue to use the normal filing method for this period.
For questions regarding the sales tax holiday, please email us at salesuse@dor.mo.gov.
Example:
Below is an example of how the return will appear when filing for the sales tax holiday.
Total sales for the month were $3,000. Of the $3,000, $1,000 was received for qualifying appliances. The holiday sales are completely exempt from tax. The customer will receive an exemption from both state and local tax for this time period. Enter the $1,000 sales for the qualifying school supplies as a negative adjustment on the sales tax return.
| Business Location | Jurisdiction Code | Item Code | Site Code | Gross Receipts | Adjustments (+ or -) | Taxable Sales | Rate (%) | Amount of Tax |
|---|---|---|---|---|---|---|---|---|
| 123 Main Street | - | 0000 | - | $3,000.00 | -$1,000.00 | $2,000.00 | 6.225 | $124.50 |