None, but sale price limited to $1,500 per appliance
100% sales tax exemption
The sales tax holiday will last from April 19 - April 25 each year for the following appliances*:
- Clothes washers
- Clothes dryers
- Water heaters
- Trash compactors*
- Conventional ovens, ranges, and stoves*
- Air conditioners
Political subdivisions that collect local sales taxes may allow the sales tax holiday by adopting an ordinance to that effect and notifying the Missouri Department of Revenue (DOR) at least 45 days in advance of the holiday. The DOR maintains a list of participating cities, counties, and districts on the program website. The exemption does not apply to retailers if less than 2% of their merchandise qualifies for the holiday, in which case the retailer must offer customers a sales tax refund in lieu of the sales tax holiday. The state sales tax rate is 4.225% as of August 2014. Further information on local sales taxes is available from the DOR.
*It is important to note that ovens, ranges, stoves, and trash compactors are not currently rated under the EPA ENERGY STAR system. Thus, although the statute anticipates that one day such items might be eligible, purchases of all such appliances are not currently eligible for the exemption and will be assessed sales tax at the normal rate.