The three-day, back-to-school sales tax holiday is a product of state law. Most counties and cities in Missouri are also participating in the program. We bought some socks at the midtown Costco this morning. The register charged $0.00 in sales taxes.
Though Kansas City, Independence, Liberty and Lee's Summit are all taking part in the holiday, area shoppers may still find a small tax at the bottom of their receipts. Here's why:
There are dozens of shopping districts around the state that charge a tax on top of the taxes collected by state, county and city governments. In some instances, the money goes into a fund that pays for nearby road improvements. In other instances, the merchants use the money to pay for landscaping or marketing expenses. The Independence Events Center was built with bonds backed by a half-percentage-point sales tax charged at businesses that comprise a "community improvement district" around the arena.
Some of these special districts are not participating in the sales tax exemption. The Independence Events Center CID is on the list of shopping areas taking a holiday from the holiday. If we had bought the same socks at the Costco on East Valley View Parkway this morning, the register would have required that we pay tribute to the hockey arena, whose bond holders don't care that school is about to start.