Commentary and market information for Kansas City Real Estate. Published by Rochelle Walker, Realtor, Natalie Burton Five Star Realty, LLC Contact me Local: 816-305-4140
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 when a local jurisdiction chooses to participate in the holiday. However, local jurisdictions can choose to not participate in the holiday if they enact an ordinance to not participate and notify the department 45 days prior to the sales tax holiday.
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 $3,500
Computer peripheral devices - not to exceed $3,500