MO HB1924

Creates an annual "Made in USA" sales tax holiday from July 1-7 (or July 2-8 if July 1 is a Sunday) in 2015 and 2016, exempting qualifying products from state sales tax.

Defines "'Made in USA' product" as any new product meeting Federal Trade Commission standards for "Made in USA" claims that is not already exempt from state sales taxes.

Limits the sales tax exemption to the first $15,000 of each purchase of a "Made in USA" product.

Allows political subdivisions to opt into or out of applying the sales tax holiday to local sales taxes by notifying the Department of Revenue at least 45 calendar days in advance.

Excludes motor vehicles from the sales tax exemption and permits non-participating retailers to offer refund forms to consumers or provide on-site refunds instead.