Can a local jurisdiction choose not to participate in the sales tax holiday?
For sales tax holidays beginning with the 2006 sales tax holiday, any political subdivision could choose to prohibit future annual sales tax holidays from applying to its local sales tax. If the jurisdiction previously chose not to participate, it could also adopt an ordinance to participate in a future sales tax holiday. The local jurisdiction must notify the department if it changes its option to participate in the sales tax holiday. The ordinance can be mailed to the Missouri Department of Revenue at P.O. Box 3380, Jefferson City, MO 65105-3380 or faxed to (573) 522-1160. For the 2009 holiday, the deadline to notify the department is June 23, 2009. For a list of cities and counties that have opted out of participating in the sales tax holiday, click here.
For sales tax holidays beginning with the 2006 sales tax holiday, any political subdivision could choose to prohibit future annual sales tax holidays from applying to its local sales tax. If the jurisdiction previously chose not to participate, it could also adopt an ordinance to participate in a future sales tax holiday. The local jurisdiction must notify the department if it changes its option to participate in the sales tax holiday. The ordinance can be mailed to the Missouri Department of Revenue at P.O. Box 3380, Jefferson City, MO 65105-3380 or faxed to (573) 522-1160. For the 2010 holiday, the deadline to notify the department is June 22, 2010. For a list of cities and counties that have opted out of participating in the sales tax holiday, click here.
