MO HB423

Creates an annual 3-day state sales tax exemption for products manufactured entirely in Missouri, running from 12:01 a.m. on the Friday before Labor Day through midnight on Labor Day, beginning January 1, 2016

Eligible products must be made entirely in Missouri and display the Missouri Association of Manufacturers' logo on packaging

Political subdivisions may opt in to extend the exemption to local sales taxes by notifying the Department of Revenue at least 45 days before the holiday begins

Non-participating retailers may provide Department of Revenue refund forms to consumers or offer on-site sales tax refunds as an alternative

Motor vehicles are explicitly excluded from the sales tax exemption