
The Show Me Green Sales Tax Holiday exempts state sales tax on retail sales of qualifying ENERGY STAR certified new appliances, up to $1,500 per appliance, during a seven-day period beginning at 12:01 am on April 19 and ending at midnight on April 25.
The Missouri State Statues’ Section 144.526.1 creates the “Show Me Green Sales Tax Holiday.” Beginning in 2009, during a seven day period starting April 19 and ending April 25, sales of qualifying ENERGY STAR certified new appliances will be exempt from tax.
All cities, counties or districts no longer have the option to not participate in the Show Me Green Sales Tax Holiday. All qualifying sales for the Show Me Green holiday will have a sales tax rate of zero percent that the retailer should report under the adjustment column of their sales tax return.
The following ENERGY STAR certified appliances qualify for the holiday:
• Clothes washers
• Clothes dryers
• Water heaters
• Trash compactors*
• Dishwashers
• Conventional ovens*
• Ranges*
• Stoves*
• Air conditioners
• Furnaces
• Refrigerators
• Freezers
• Heat pumps
*According to the ENERGY STAR website, trash compactors, conventional ovens, ranges and stoves do not receive an ENERGY STAR rating. Therefore, although the statute anticipates that some day they may receive the ENERGY STAR rating, tax will continue to apply to purchases of these items during the upcoming Show Me Green Sales Tax Holiday.
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