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Missouri

Missouri

Incentives/Policies for Renewables & Efficiency

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Sales Tax Holiday for Energy-Efficient Appliances   

Last DSIRE Review: 12/03/2012
Program Overview:
State: Missouri
Incentive Type: Sales Tax Incentive
Eligible Efficiency Technologies: Clothes Washers, Dishwasher, Refrigerators, Water Heaters, Furnaces , Central Air conditioners, Commercial Refrigeration Equipment, Trash Compactors, Conventional Ovens, Ranges, and Stoves
Applicable Sectors: General Public/Consumer
Amount:100% sales tax exemption
Maximum Incentive:None, but sale price limited to $1,500 per appliance
Equipment Requirements:Appliances must be Energy Star certified
Start Date:08/28/2008
Web Site: http://dor.mo.gov/tax/business/sales/taxholiday/green/
Authority 1:
Date Enacted:
Date Effective:
R.S. Mo. ยง 144.526
07/10/2008
08/28/2008
Summary:

The state of Missouri offers consumers a seven-day exemption from state sales taxes on certain Energy Star certified new appliances. The state sales tax holiday, known as the "Show-Me Green Sales Tax Holiday", applies to Energy Star certified appliances up to $1,500 in price intended for either personal and/or business use.

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*
  • Dishwashers
  • Conventional ovens, ranges, and stoves*
  • Air conditioners
  • Furnaces
  • Refrigerators
  • Freezers

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%. Further information on local sales taxes is available from the DOR.

*It is important to note that clothes dryers, ovens, ranges, stoves, and trash compactors are not currently rated under the EPA Energy Star system. Thus, for the time being, purchases of all such appliances will not be eligible for the exemption and will be assessed sales tax at the normal rate.


 
Contact:
  General Inquiries - Sales Tax
Missouri Department of Revenue
Sales and Use Tax
P.O. Box 840
Jefferson City , MO 65105-0840
Phone: (573) 751-2836
Fax: (573) 522-1160
E-Mail: salesuse@dor.mo.gov
Web Site: http://dor.mo.gov/tax/business/sales/
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Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.

Copyright 2013 - 2014 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.