MO Sales Tax Holiday question

[pstokely]

http://www.dor.mo.gov/tax/business/sales/taxholiday/

Does the software include games, it doesn't mention a specific type of software.

[AllThingsKC]

I do not believe it includes games.  Even though computers are on the list, I do not think that software in general in included.


Here's a quote from the site:

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.

And, since the site is still under construction for 2006, you might want to keep checking it every now & then.  As we get closer to August, it might have the kind of information you're looking for.

[markf]

I've had the same question asked and from what I can tell, the statute doesn't specifically exclude game software.  Here's the statute:

http://www.moga.missouri.gov/statutes/c ... 000049.htm

""School supplies", any item normally used by students in a standard classroom for educational purposes,"

I know there's some lawyers on this forum.  Care to take a crack at defining "standard classroom" and "normally used"?

Here's the big loophole in my opinion for all you gamers: "School supplies shall also include computer software having a taxable value of three hundred fifty dollars or less."  I don't see anything distinguishing one type of software from another.  Literal interpretation could mean if Grand Theft Auto is under $350 you're in.

I wouldn't want to be the retailer who has to pick and choose what software qualifies and what doesn't!  Maybe that's why it was written in such general terms.