Sales Tax Holiday for Energy-Efficient Appliances (Missouri)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Sales Tax Holiday for Energy-Efficient Appliances|
|Incentive Type||Sales Tax Incentive|
|Applicable Sector||General Public/Consumer|
|Eligible Technologies||Central Air conditioners, Clothes Washers, Dishwasher, Furnaces, Refrigerators, Water Heaters, Trash Compactors, Conventional Ovens, Ranges, and Stoves|
|Energy Category||Energy Efficiency Incentive Programs|
|Amount||100% sales tax exemption|
|Equipment Requirements||Appliances must be Energy Star certified|
|Maximum Incentive||None, but sale price limited to $1,500 per appliance|
|Program Administrator||Missouri Department of Revenue|
|Date added to DSIRE||2008-07-29|
|Last DSIRE Review||2012-12-03|
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*
- 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%. 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 Name||General Inquiries - Sales Tax|
|Department||Missouri Department of Revenue|
|Division||Sales and Use Tax|
|Address||P.O. Box 840|
|Place||Jefferson City, Missouri|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||R.S. Mo. § 144.526|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.