Since 2003, Missouri has set aside a when families won鈥檛 pay state tax on new clothes and school supplies as they prepare for the start of the school year.

For just as long, every city, county and special district that imposes its own sales tax has had the authority to opt out of the Back to School tax holiday. With local sales taxes often matching or exceeding the state charge, the impact of the discount was limited.

This year, for the first time, there will be no sales tax at all from 12:01 a.m. Friday until midnight Sunday on any sales of the exempt items like backpacks, calculators and jeans. The repeal of the opt-out provision was one of the changes in that allows Missouri and local governments to collect tax on online purchases.

Not being able to opt out is expected to cost local governments , but it鈥檚 offset by additional revenue from online sales in communities that have rolled out what is called a use tax. Of the that opted out in 2022, 79 have these use taxes, including regional shopping destinations like Cape Girardeau, Columbia, Joplin and Springfield. Among counties, opted out in 2022, and 31 of those now have use taxes.

An interstate agreement requires that tax collection for online purchases be as simple as possible, said Richard Sheets, executive director of the Missouri Municipal League. Even without the holiday, the state sales tax table is because of various local add-ons to the state鈥檚 4.225% tax. The combined state and local tax rate exceeds 11% in several communities.

The U.S. Supreme Court determined five years ago that states , even though the companies don鈥檛 have a physical presence within state lines. It鈥檚 known as the Wayfair fix because the case was .

鈥淭o make Wayfair work, we have to standardize those sales tax holidays,鈥� Sheets said. 鈥淲e can鈥檛 have various rules that out-of-state vendors have to abide by.鈥�

In Missouri, the bill that ended Back to School holiday opt-outs also nixed local opt-outs on the 鈥�,鈥� which exempts purchases of energy-star rated appliances costing $1,500 or less for a week in April.

Keeping up with which communities opted out and those that participated in the tax holidays was confusing to consumers, said state Sen. Andrew Koenig, R-Manchester. Cities, counties and special districts all have the authority to impose sales taxes with voter approval, and the top rate is above 11% in a number of communities.

鈥淐onsumers think there is a holiday, and they didn鈥檛 realize they have to pay the local tax,鈥� Koenig said. 鈥淎lso, I heard from some businesses that they weren鈥檛 sure what part was opted in and opted out.鈥�

Oftentimes, cities and counties with large shopping districts would opt out together. That is how it worked in Springfield and Columbia, for example, meaning that only the state tax was not collected.

In Cape Girardeau County, the county government did not opt out while the city of Cape Girardeau did, so the only tax retailers collected was the 2.75% city tax.

Enacting the Wayfair case language was a priority for Missouri retailers, because it meant goods purchased online 鈥� often discounted already compared with in-person retailers 鈥� would no longer receive the additional advantage of untaxed sales.

The law has boosted sales tax revenues, which were nearly stagnant. Sales tax receipts only grew 1.7% in fiscal 2020, a rate that jumped to 7.6% in fiscal 2023, which ended June 30.

With Koenig鈥檚 legislation, Missouri agreed to abide by the , which has a governing body that decides if state policies meet requirements. Ending opt-outs on sales tax holidays was an important piece of that, Koenig said.

鈥淚 didn鈥檛 want to take any chances of us being out of compliance,鈥� he said.

Before local governments can collect the online taxes, voters must approve the levy. So far, voters in 281 municipalities across the state have approved the tax.

The opt-out provision was included originally as a compromise because local governments zealously guard their revenue sources when threatened by the legislature. So far, Sheets said, cities have accepted the trade-off of lost revenue from the tax holidays for new revenue from online purchases.

鈥淲e haven鈥檛 had any major complaints,鈥� he said.

is part of States Newsroom, a network of news bureaus supported by grants and a coalition of donors as a 501c(3) public charity. Missouri Independent maintains editorial independence. Contact Editor Jason Hancock for questions: info@missouriindependent.com. Follow Missouri Independent on and .

鈥淐ommunity reform by nature does not have to be protracted or slow, it can be quick,鈥� said Carvalho in his at the event titled 鈥淚magine the Possibilities鈥� where he committed to 鈥渟wift and unapologetic鈥� change to how LAUSD operates. 

 鈥淚t is with great pride that I welcome all of you to a new school year,鈥� he said. 鈥淢ore importantly, welcome to a new day.鈥� 

Carvalho promised everything from $7 billion in facilities and classroom upgrades to telehealth in schools (via a robot named Pepper) and new magnet programs in a speech that was both encouraging and rooted in real challenges the district faces.

Carvalho acknowledged LAUSD鈥檚 declining enrollment, widespread student mental health struggles and concerns about the district鈥檚 long-term financial outlook.

鈥淭here are very few urban superintendents who know how to do it as well as he 鈥� that is he lays out what are the challenges facing the district and 鈥榳hat are we going to do about it?鈥� 鈥� said Dr. Pedro Noguera, Dean of the USC Rossier School of Education. 鈥淗e struck a good balance between a sobering message of where we are and some inspiration.鈥�

At the Microsoft Theater in downtown Los Angeles, there was certainly an air of inspiration and flair.

Before Carvalho spoke, performances from students and student groups, including a marching band and mariachi band, filled the room with proud notes. 

When Carvalho took to the stage, he did not initially speak. Instead, the spotlight shone on him while he took slow steps across the stage, arms crossed over his chest. His walk was accompanied by swelling violins, crescendoing from a video intended to galvanize the audience about the importance of education. 

Throughout his speech 鈥� crammed with pop culture references (top contenders: Kylie Jenner鈥檚 three minute plane ride and Bridgerton season two) 鈥� the @LAUSDSup Twitter account pushed out tweets with main points from the address. 

Some Twitter users expressed qualms in replies, heavily juxtaposing the celebratory tone of the event. 

鈥淭eachers feel discourage[d] because they are used and taken advantage of by parents and the district,鈥� Twitter user @JeanettePanthen said in response to this Tweet.

Others felt more promise from Carvalho鈥檚 words, especially when he walked through the five 鈥減illars鈥� 鈥� 鈥渁cademic excellence, joy and wellness, engagement and collaboration, operational effectiveness and investing in staff 鈥� in the . 

Advocates offered generally positive reactions to the speech, but also wanted more details about how Carvalho鈥檚 lofty goals would be achieved. 

鈥淭he speech clearly conveyed vision and goals,鈥� said Ana Ponce, executive director of GPSN in a statement. 鈥� How this becomes actualized will be important. We are looking forward to the details of implementation, especially implementation at full scale across the whole district.鈥� 

Here are seven key takeaways Carvalho communicated in his speech and at a press conference: 

1. Education will start early 鈥�

Carvalho asserted his prioritization of early education, saying LAUSD will transition from a district with a 鈥淜-12 possibility鈥� to a 鈥淏-14 promise,鈥� birth through at least two years of post-secondary school.

Starting in October the 鈥淏orn to Learn鈥� campaign will match more than 100,000 newborns with welcome packages and an LAUSD graduation date, so parents will know when to enroll their child. 

This fall, there鈥檚 also a plan for 360 new Universal Transitional Kindergarten classrooms to open up, with spots for up to 19,000 4-year-olds. 

2. 鈥� and continue past high school

In-person courses for college credit will be available for 225 recently-graduated students. Adult education vocational and apprenticeship preparation programs will soon be launched as well, including a nursing program producing 15 graduates annually. 

3. Closing the Digital Divide

Through a $50 million investment, LAUSD will bring high speed internet to every student and family that needs it, Carvalho told reporters 鈥� a plan rolled out in May that advocates have expressed apprehension about. The investment targets more than 60,000 students who don鈥檛 have access to high speed internet at home. 

On the commute to school, children will stay connected, too. Over the summer, Wi-Fi was installed on all buses, a move intended to help over 30,000 students maximize the time they can spend studying and completing homework. 

4. What will the district do about the 鈥渓ost children?鈥�

LAUSD is grappling with high rates of chronic absenteeism, dipping enrollment and an estimated 10,000 to 20,000 students on LAUSD enrollment rosters. 

Carvalho said in the week before school starts on Aug. 15, he, his staff and thousands of other individuals will call and knock on doors to get unenrolled and chronically absent children signed up for the school year. The district is also launching a campaign called iAttend, which will focus on promoting high attendance by eliminating barriers to attending school.

Fifteen schools will now offer transportation for students living less than five miles from school, a distance that has not been included in past bus routes. Mobile laundry services, so families can have clean clothes, will be available in each district one to four times a month.

5. Boosting parent engagement and ties to LAUSD

A new Parent Academy will serve 100,000 parents with webinars and resources to equip them with skills and information to support their children. The Adult Education Virtual Academy will also serve about 1,000 students, including working parents, who may not be able to attend in-person classes.  

6. LAUSD staff will get additional support 

Carvalho said there will be a focus on recruitment, development and retention of staff. Through a partnership with the LA County Office of Education, staff will be provided with free counseling services via telehealth, a 24/7 hotline, referrals, and one-on-one therapy. 

The contract with United Teachers Los Angeles, the district鈥檚 teachers union, expired at the end of June. Carvalho said he hopes to soon reach a new contract agreement 鈥� although he declined to give an estimate for when. 

Twitter users responded to Carvalho鈥檚 tweets from the event with more pressure on contract negotiations:  

In a response to one Carvalho tweet, user @writersgrind wrote: 鈥淭hanks for the pep talk. I would love a contract that includes a competitive salary, smaller class sizes 鈥� Quality teachers will continue to leave the classroom because we have nothing left to give in these conditions.鈥�

7. Upgrades to facilities and classrooms 鈥� including eco-friendly changes

Carvalho announced more than $7 billion to upgrade over 2,000 classrooms and nearly 1,000 schools. Projects are either in design or already under construction, providing earthquake safety, accessibility, and 鈥�21st century upgrades.鈥�

A $50 million investment will go toward environmental and sustainability upgrades at approximately 20 schools identified, through a 鈥済reening index,鈥� with upgrades such new playgrounds and shading. 

This article is part of a collaboration between 蜜桃影视 and the USC Annenberg School for Communication and Journalism.

Cari Spencer is a senior at the University of Southern Califo

鈥淚 feel like the most expensive thing is literally clothing, new backpacks and lunchboxes,鈥� Agui茫o said of her search for supplies this month.

Agui茫o is not alone in feeling the pinch.  

As prices have surged on everything from technology to clothing to backpacks, parents and teachers nationwide are scrambling to afford classroom necessities for kids.

A found 57% of back-to-school shoppers are concerned about inflation anticipating spending surges to reach a new high of $661 per student 鈥� an increase of $53, or 8%, from the 2021-22 school year.

The Deloitte survey also found K-12 spending is expected to focus on clothing and accessories compared to last year鈥檚 pandemic-fueled technology spree.

According to the , clothing prices are expected to grow 2.9% for girls鈥� apparel and 3.4% for boys鈥� apparel compared to 2019. In addition, technology-related items will grow 2.2% and educational books and supplies will grow 4.5%.

But experts say parents are willing to spend the extra funds for their children.

鈥淓ven as economic and inflationary pressures sit top of mind, parents seem resilient and determined to ensure their children get the school supplies needed to succeed this coming year,鈥� said Nick Handrinos, Deloitte vice chair and U.S. retail and consumer products leader.聽

To ease costs, many parents plan to reuse school supplies, skip travel plans or dip into savings, according to .

鈥淕enerally speaking, American shoppers are still spending a lot on back-to-school supplies 鈥� certainly more than before the pandemic,鈥� NPR found. 鈥淏ut financial anxiety is now a common part of the experience.鈥� 

This rings true for Sabrina Ortiz-Santos, an incoming 1st grade Spanish and math teacher at Bancroft Elementary School in Washington, D.C., who, like many teachers across the country, has often drawn from her own salary to purchase classroom essentials.

The bulk of Ortiz-Santos鈥檚 back-to-school spending has been cleaning supplies and other COVID-19- related items.

鈥淭he school I was previously at was very helpful in the beginning, but as the weeks went on I found myself having to repurchase a lot of the things that were running out,鈥� Ortiz-Santos said. 鈥淭o get the classroom ready and prepared for the first day, I鈥檝e definitely spent more than $500.鈥�

However, this experience does not always resonate with families in her community.

Ortiz-Santos also works as a teacher at D.C.’s Theodore Roosevelt High School and often supports newcomer students.

鈥淚t gets progressively harder each year for these families to provide the resources their kids need,鈥� she said. 鈥淏ut schools like [Theodore Roosevelt High School] are mindful of the economic circumstances their students face and go to great lengths to provide them with things like a hotspot and a tablet.鈥�

Agui茫o said parents in her community are not always eager to accept help from their school.

鈥淚t鈥檚 kind of embarrassing,鈥� Agui茫o said. 鈥淪o I always tell my son鈥檚 friends that if they can’t get supplies let me know and I鈥檒l get supplies for them too.鈥�

Although the Deloitte survey found technology-related purchases have reached a saturation point, , a project-based website for teachers, technology-related items continue to be a high priority request, said organization spokesman Juan Brizuela. 

According to Brizuela, DonorsChoose fully funded 342,108 projects in the 2021-22 school year 鈥� a significant hike compared to the 261,282 projects in the 2020-21 school year and the 262,959 projects in the 2019-20 school year.

鈥淪ince the pandemic hit, we saw quite a big jump in instructional technology,鈥� Brizuela said, adding that included requests for items such as digital software for the classroom, and headphones for students while they’re at home doing school work and hoping to avoid distractions.