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Home » News » Sales Tax Holiday & Jackson County Property...

Sales Tax Holiday & Jackson County Property Rights

Sales Tax Holiday & Jackson County Property Rights

July 29, 2014

Senator Will Kraus

Sales Tax Holiday


With school just around the corner, Missouri’s sales tax free holiday is coming this weekend.  Designed to promote economic activity and give families a break on buying school supplies, the sales tax holiday is set at the state level, though local jurisdictions can opt out.

 In 2014, the three-day holiday begins at 12:01 a.m. on Friday, Aug. 1, and runs through Sunday, Aug. 3. 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.

Here is what is covered by the sales tax holiday:


·         “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.

·         “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, backpacks, 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 $350 or less.

·         “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, and 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.

·         While local taxing jurisdictions can opt out, there are none that have in the 8th District that we are aware of.

 Jackson County Anti-Gun Ordinance

Over the last two weeks word got out that Jackson County had adopted an ordinance in late 2013 to restrict the firing of projectiles (guns, arrows, etc.) on private property in certain “urban tier” areas of the county.  Unfortunately, the area defined included many family farms and large properties.  Due to the efforts of State Rep. Sheila Solon, R-Blue Springs, and others, the County Legislature was forced to take another look at the ordinance and its potentially unintended consequences.

I am happy to report that I attended the Jackson County Legislature meeting this week and was proud to watch as the offending ordinance was repealed in committee.  The legislature than took the unusual step of taking up the repeal immediately, and passed it unanimously.

This is the perfect example of the will of the people, combined with their genuine efforts, making a difference.  As of last week, we were not sure the repeal would have the votes to pass.  After citizens complained in two meetings, with countless contacts to legislators and with media coverage in several outlets, the vote became unanimous. Congratulations to the people of Jackson County, and thank you to the County Legislature.

Vote, Aug. 5!
Please feel free to contact me with any questions or concerns at any time. We look forward to hearing your comments and suggestions, and trying to answer any questions you may have. You can reach us by phone at 573-751-1464, or e-mail at will.kraus@senate.mo.gov.


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