A use tax is a type of a sales tax placed on items purchased outside of Missouri or online but are for use in Missouri. This is not an additional sales tax. Sales tax is for retail purchases within the state of Missouri or from vendors obligated to impose Missouri taxes, while the use tax is for purchases from out-of-state vendors that do not pay sales tax.
Many large online sellers already collect our state and local sales tax, so this would have no impact on those purchases. Those out-of-state and online sellers not collecting our local and state sales tax would collect and pay the use tax. There is already a state use tax in effect that is collected by the Missouri Department of Revenue. The use tax on the Nov. 3, 2020 ballot would add the city portion for Brentwood.