Phelps County has elected not to participate in the school sales tax holiday for 2018, which has been widespread across the state in past years for people buying goods for back to school.
Missouri establishes a ‘Back-To-School Sales Tax Holiday’ during a three-day period for purchases of school supplies that qualify for personal use only, according to the Missouri Department of Revenue.
By Missouri state law, the 2018 sales tax holiday begins at midnight on Friday, August 3, and runs through midnight on Sunday, August 5. Phelps County has opted not to take part in the sales tax holiday, meaning the county’s sales tax will still apply to purchases.
However, even with Phelps County not participating in the holiday, the qualifying purchases will continue to be exempt from the state tax rate of 4.225 percent during this three-day period.
Phelps County had opted out on the holiday last year, and jurisdictions that opt out of the sales tax holiday must enact an ordinance not to participate and notify the department of revenue 45 days before the sales tax holiday.
Neighboring Pulaski County has also opted out of the exemption for their county sales taxes, yet purchases made within particular cities, including Rolla and St. James will be exempt from the city’s sales tax.
Purchases by teachers for their own supplies for the classroom will also be exempt from sales tax during the Back-To-School Sales Tax Holiday. This will also cover the purchase of the qualifying item through the internet during the sales tax holiday.
Items that generally don’t qualify for school sales tax exemption, include adding machine tape, batteries, belt buckles, blackboards, briefcases, bulletin boards, CD players, copiers, desktop telephones, digital cameras, envelopes, facial tissues, film, film processing, furniture or fixtures, handbags, headphones, Halloween costumes, handheld media devises and jewelry, so the sales tax is collected as usual.