Missouri: annual back-to-school sales tax holiday runs 7–9 August 2026

• The Missouri Department of Revenue confirmed the 2026 Back-to-School Sales Tax Holiday runs from 12:01 a.m. Friday 7 August to midnight Sunday 9 August. Qualifying purchases are exempt from both state and local sales and use tax under Section 144.049 RSMo; a 2023 law made local participation mandatory.
• Exempt items carry per-item caps: clothing valued at $100 or less; school supplies up to $50 per purchase; computer software up to $350; personal computers and peripheral devices up to $1,500; and graphing calculators up to $150. Watches, jewellery, handbags, sporting equipment and office furniture are excluded.
• The holiday is open to everyone — buyers need not be Missouri residents or students — and applies to qualifying online orders paid during the window. Retailers must apply a zero rate to qualifying sales and, where registers cannot be reprogrammed, provide refunds or report negative adjustments.

Extended article

Missouri’s statutory Back-to-School Sales Tax Holiday returns for 2026 from 12:01 a.m. Friday 7 August through midnight Sunday 9 August. Qualifying purchases are exempt from all state and local sales and use taxes. The holiday is governed by Section 144.049 RSMo, which fixes it on the first Friday of August through the following Sunday.

The exemption is defined by category and per-item cap. Clothing qualifies at $100 or less per item (including footwear and uniform material, but not watches, jewellery, handbags, scarves, ties, belt buckles). School supplies qualify up to $50 per purchase (textbooks, notebooks, paper, writing instruments, crayons, art supplies, rulers, backpacks, maps, globes, handheld calculators — not headphones, sporting or office equipment). Software qualifies up to $350, graphing calculators up to $150, and personal computers and peripheral devices up to $1,500 per item.

A 2023 change removed the local opt-out, so the exemption now covers local sales tax statewide, not just the 4.225% state portion. The DOR confirms the holiday is open to everyone (no residency/student requirement) and that qualifying online and remote orders delivered to a Missouri address count if payment completes during the period; layaway items placed during the window also qualify. Retailers should process qualifying sales at a zero rate and report negative adjustments; where registers can’t be reprogrammed in time, they must still provide refunds. Mandatory shipping and handling charges are included in an item’s taxable price when applying the caps — a detail that can tip a borderline item over a threshold.

External links

• Missouri Department of Revenue — Back-to-School Sales Tax Holiday
• Missouri DOR — information for consumers (qualifying items and caps)
• KSDK — Missouri and Illinois back-to-school sales tax holidays 2026