City of Kennett, MO Sales Tax Holidays

[Ord. No. 2971, 2-16-2016]

Definitions. For purposes of this Section, the following definitions shall apply:

Clothes washers and dryers, water heaters, trash compactors, dishwashers, conventional ovens, ranges, stoves, air conditioners, furnaces, refrigerators and freezers.

ENERGY STAR CERTIFIED

Any appliance approved by both the United States Environmental Protection Agency and the United States Department of Energy as eligible to display the energy star label, as amended from time to time.

By enacting this Section the City of Kennett hereby elects to allow the Show Me Green Sales Tax Holiday established by Section 144.526, RSMo., to apply to its local sales taxes so that there shall be exempted from local sales taxes all retail sales of any energy star certified new appliance, up to one thousand five hundred dollars ($1,500) per appliance, during a seven-day period beginning at 12:01 A.M. on April 19 and ending at 12:00 Midnight on April 25 commencing in 2016 and effective for each subsequent year until revocation.

This Section shall not apply to any retailer when less than two percent (2%) of the retailer's merchandise offered for sale qualifies for the sales tax holiday. Such retailer shall offer a sales tax refund in lieu of the sales tax holiday.

The Clerk shall take any and all steps necessary to notify the Missouri Department of Revenue not less than forty-five (45) calendar days prior to the beginning date of the sales tax holiday of the adoption of this Section and the election to allow the Show Me Green Sales to Holiday to apply within the City of Kennett.

[Ord. No. 2972, 2-16-2016]

Definitions. For the purposes of this Section, the following definitions apply, to-wit:

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 buckle.

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, digitizer, microphone, modem, motherboard, mouse, multimedia speaker, printer, scanner, single-user hardware, single-user operating system, sound card, or video card.

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 three hundred fifty dollars ($350.00) or less and any graphing calculator having a taxable value of one hundred fifty dollars ($150.00) or less.

By enacting this ordinance the City of Kennett hereby elects to allow the Sales Tax Holiday For Clothing, Personal Computers And School Supplies established by Section 144.049.1, RSMo., to apply to its local sales taxes so that there shall be exempted from local sales taxes all retail sales of clothing, personal computers and school supplies, during a three-day period beginning at 12:01 A.M. on August 5 and ending at 12:00 Midnight on August 7 commencing in 2016 and effective for each subsequent year until revocation.

The Clerk shall take any and all steps necessary to notify the Missouri Department of Revenue not less than forty-five (45) calendar days prior to the beginning date of the sales tax holiday of the adoption of this Section and the election to allow the Sales Tax Holiday For Clothing, Personal Computers And School Supplies to apply within the City of Kennett.