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 one thousand five hundred dollars per appliance, during a seven-day period beginning at 12:01 a.m. on April nineteenth and ending at midnight on April twenty-fifth.

QUALIFYING ITEMS:

The following energy star certified appliances qualify for the holiday.

*According to the Energy Star Website, clothes dryers, 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.

Cities, counties and districts may also participate in the sales tax holiday by enacting an ordinance exempting their locally imposed sales tax during the Show-Me Green Sales Tax Holiday

Retailer’s selling less than two percent 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

For questions regarding the sales tax holiday, please email us at: salesuse@dor.mo.gov

Example 1:

Below is an example of how a return should appear if one or more of your local taxing authorities does not participate in the sales tax holiday.

Total sales for the tax period were $3000. Of the $3000, $1000 was received for qualifying appliances. Because the local taxing authorities are not participating in the holiday, the tax rate applied against the $1000 in sales is 2%. (The normal tax rate for the area in this example is 6.225%, of which 4.225% is the state tax rate. In order to find the reduced rate the customer should be charged, use the following formula: 6.225 – 4.225 = 2.000 %.) Even though the local taxing authority is not participating, the customer still receives an exemption from the state tax rate.

BUSINESS LOCATION CODE GROSS RECEIPTS ADJUSTMENTS(+ OR -) TAXABLE SALES RATE (%) AMOUNT OF TAX
123 Main Street - $2000.00 - $2000.00 6.225 $124.50
* SH03 - $1000.00 - $1000.00 2.000 $20.00

* Holiday Sales

Example 2:

Below is an example of how the return will appear if all local taxing authorities are participating in the sales tax holiday.

Total sales for the month were $3000. Of the $3000, $1000 was received for qualifying appliances. Because the local taxing authority is participating in the holiday, the holiday sales are completely exempt from tax. The customer will receive an exemption from both state and local tax for this time period.

BUSINESS LOCATION CODE GROSS RECEIPTS ADJUSTMENTS (+ OR -) TAXABLE SALES RATE (%) AMOUNT OF TAX
123 Main Street - $3000.00 -$1000.00 $2000.00 6.225 $124.50