「時報訊」根據密蘇里州州法規定，每年8月第一個禮拜五開始三天，為居民採購開學用品之免稅日，今年的免稅日為8月4日(週五)開始至8月6日(週日)結束，凡是購買與學校開學有關之物品，諸如衣服、文具用品、電腦等皆可享受免稅優惠。
這項免稅金額有上限之限制，每次購買享受免稅額衣服不得超過100元，文具用品50元，電腦軟體350元，個人電腦及周邊設備3,500元。
可以免稅之購買品大致可分三類，衣物、文具及個人電腦，其中衣物包含各式衣服、鞋子等，但不含手錶、背包、雨傘等。文具用品包括學生在校使用之各種物品，紙、筆、筆記本、教科書等。但不包括收音機、CD放送機、耳機、運動器材、電話等。個人電腦用品包括手提及桌上型電腦、螢幕、鍵盤、印表機、掃瞄機、音卡、影像卡等。
MO Sales Tax Holiday: Aug. 4 - 6, 2006
What is the sales tax holiday?Section 144.049, RSMo, establishes a sales tax holiday during a three day period beginning at 12:01 a.m. on the first Friday in August and ending at midnight on the Sunday following. Certain back-to-school purchases, such as clothing, school supplies, computers, and other items as defined by the statute, are exempt from sales tax for this time period only.
When is the sales tax holiday?The sales tax holiday starts at 12:01 a.m. the first Friday in August and ending at midnight on the Sunday following. In 2006, the sales tax holiday is August 4, 2006, and ends at midnight, August 6, 2006.
Are there price limits on the qualifying items?Yes. An article of clothing cannot exceed a taxable value of one hundred dollars. School supplies are not to exceed fifty dollars per purchase. Computer software cannot exceed a taxable value of three hundred fifty dollars, and personal computers or computer peripheral devices cannot exceed three thousand five hundred dollars
What items qualify for the sales tax holiday?Specifically, the statute exempts clothing, personal computers, and school supplies defined as follows:
"Clothing" - any article of wearing apparel, including footwear, intended to be worn on or about the human body. The term shall include but not be limited to cloth and other material used to make school uniforms or other school clothing. Items normally sold in pairs shall not be separated to qualify for the exemption. The term shall not include watches, watchbands, jewelry, handbags, handkerchiefs, umbrellas, scarves, ties, headbands, or belt buckles.
"Personal computers" - a laptop, desktop, or tower computer system which consists of a central processing unit, random access memory, a storage drive, a display monitor, a keyboard, and devices designed for use in conjunction with a personal computer, such as a disk drive, memory module, compact disk drive, daughterboard, digitalizer, microphone, modem, motherboard, mouse, multimedia speaker, printer, scanner, single-user hardware, single-user operating system, soundcard, or video card.
"School supplies" - any item normally used by students in a standard classroom for educational purposes, including but not limited to, textbooks, notebooks, paper, writing instruments, crayons, art supplies, rulers, book bags, back packs, handheld calculators, chalk, maps, and globes. The term shall not include watches, radios, CD players, headphones, sporting equipment, portable or desktop telephones, copiers or other office equipment, furniture, or fixtures. School supplies shall also include computer software having a taxable value of three hundred fifty dollars or less.
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