Energy Efficiency Rebates

Sales Tax Holiday for Energy-Efficient Appliances

Missouri Sales Tax Incentive

program 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 per appliance intended for either personal 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% as of August 2014. Further information on local sales taxes is available from the DOR. 

Rate tables by county (2020) can be found here.


*It is important to note that ovens, ranges, stoves, and trash compactors are not currently rated under the EPA ENERGY STAR system. Thus, although the statute anticipates that one day such items might be eligible, purchases of all such appliances are not currently eligible for the exemption and will be assessed sales tax at the normal rate.

eligible technologies
Clothes Washers, Dishwasher, Refrigerators/Freezers, Water Heaters, Furnaces, Air conditioners, Other EE, Commercial Refrigeration Equipment
website
http://dor.mo.gov/business/sales/taxholiday/green/
program administrator
Missouri Department of Revenue
program notes
September 4, 2015
Annual review; no change to incentive
May 5, 2016
Edited website link.
July 31, 2020
Annual Review, added 2020 rate tables and updated authority link
December 5, 2023
Annual review; no changes.