Tax Holiday Qualification

The state of Missouri will have a Tax Holiday August 1 through August 3.

To qualify for the exemption, the purchase MUST meet these criteria:

  • Items must be purchased by an individual for personal use.
  • The total sale price of all exempt items on the invoice cannot exceed $3,500 (before tax).
  • For our West County Apple Store, R062 and Saint Louis Galleria Apple Store, R114, the cities of Des Peres and Richmond Heights have decided not to participate in the tax holiday, and will be required to charge the city sales tax rate of 1.5% during this period. All other purchases will be charged the normal sales tax.Customer must be registered at POS as a consumer or individual education customer and linked to the transaction so the customer's name is on the receipt. (If it is an education customer, be sure the customer registers the teacher’s name, not the school’s name, as institution education sales will not qualify for the
  • tax exempt benefit.)

Sales tax rates for the Missouri sales tax holiday:

  • R062 - West County in Des Peres  Missouri the tax rate will be 1.5% (The city opted out of the holiday)
  • R097 - Country Club Plaza in Kansas City Missouri the tax rate will be 0%.
  • R114 - Saint Louis Galleria in Richmond Heights Missouri the tax rate will be 1.5% (The city opted out of the holiday.)

Qualified exempt items:

  • All software priced at $350 or less (before tax).
  • Computers and related accessories priced at $3,500 or less (before tax) is exempt from the state and county portion of the sales tax. The 2008 Missouri tax holiday does not require the purchase of a “base unit” and is extended to peripheral devices such as modems, printers, displays, hard drives, speakers, scanners, microphones, motherboards, mice, video cards, sound cards, disk drives, memory modules and digitiizers.
  • The exemption is based on per item amount not total invoice amount. Items that are priced separately and are sold as separate articles will qualify for the sales tax holiday exemption of the price of each article is $3,500 or less (before tax).
  • Individual education sales are tax-exempt. Institution education sales are not tax exempt.
  • Repair labor is tax exempt, as always in Missouri.
  • iTunes Music Store gift cards and Apple Store gift cards are exempt, as always in Missouri.

In addition to the limitations listed above, the following products are NOT eligible for the exemption:

  • Items purchased for a business or trade
  • Software, more than $350 (before tax)
  • Digital cameras
  • Computers and related accessories with a price greater than $3,500 (before tax).
  • Digital video cameras
  • Joysticks
  • Games pads and related game devices
  • MP3 players (including the iPod/iPhone)

Additional Notes

  • Individual education sales are tax-exempt.
  • Institution education sales are not tax exempt.
  • iTunes Music Store gift cards and Apple Store gift cards are tax-exempt, as always in 
Missouri.
  • The transaction does NOT qualify for the exemption if:
  • The CPU and/or peripheral cost more than $3,500 before tax.
  • The item is purchased for use in a trade or business. This exemption only applies to sales to individuals who will be using the item for personal use.
  • The item is an iPod or an iPod accessory.
  • The item is a Camera, bag or a similar item.
  • The item is purchased with the “Education Institution” discount.
  • The item is an AppleCare service part.
  • The item is a school computer supply such as blank CD media, black DVD media, printers, printer ink or computer bags.

Please also note the following:

  • While the sales Tax Holiday is in progress, all other exemptions remain in effect using the standard exemption process.
  • There will be no rainchecks. Items must be purchased during the Tax Holiday weekend.
  • If the customer wishes to order online, they must have a Missouri shipping address to take advantage of the Tax Holiday.

Returns and Exchanges

  • If a customer purchases a qualifying exempt item during the sales Tax Holiday and later exchanges the item for the same item (different size, color, etc.),
  • no additional tax will be due, even if the exchange is made after the sales Tax Holiday.
  • If the customer returns the item after the sales Tax Holiday and receives credit on the purchase of a different item, the sales tax will apply to the sale of the newly purchased item.