MO HB410

Adds graphing calculators with a taxable value of $150 or less to the list of items exempt from state sales tax during Missouri's annual back-to-school sales tax holiday

Increases the maximum exemption for personal computers and computer peripheral devices from $3,000 to $1,500

Sales tax holiday occurs annually during a three-day period beginning at 12:01 a.m. on the first Friday in August and ending at midnight on Sunday

Existing exemptions remain unchanged: clothing up to $100, school supplies up to $50 per purchase, and computer software up to $350

Political subdivisions may opt out of applying the holiday to local sales taxes by adopting an ordinance, with 45 days notice to the Department of Revenue required