What exactly is the use tax?

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.

Show All Answers

1. Why is a use tax proposal by the City of Brentwood on the November ballot?
2. What exactly is the use tax?
3. How much additional revenue will the use tax generate for our City?
4. Who pays the use tax?
5. Is this a double tax?
6. How will this impact local retailers?
7. Do other area cities collect the use tax?
8. What if I already pay taxes on an out-of-state purchase?
9. What goods are subject to the city use tax?
10. Does the city use tax apply to private vehicle sales?
11. How is use tax paid?
12. What is the rate for the use tax?
13. Do individuals have to file a use tax return?
14. Who can vote in the Nov. 3 election?
15. When is the election?
16. How do I register to vote?
17. I can’t make it to the polls on Election Day. How do I vote?
18. Where can I get additional information about registration, mail in and absentee ballots?
19. Where do I vote?