Who pays the use tax?

Much of the revenue from a use tax is generated from businesses doing work in Brentwood and items purchased from out of state. Most online sales already include local and state taxes, and the use tax would not apply to these.

There is already a State of Missouri use tax. You will not pay the City of Brentwood portion unless you pay the state portion.

Following completion of the current Brentwood Bound plan, and once flooding is controlled, many companies will be interested in developing the improved area along Manchester Road. These developers and other commercial and industrial businesses elsewhere in town will pay the use tax on out-of-state purchases for completion of these projects. For example, if a restaurant buys kitchen equipment from California or a store buys new shelves or display cases, the use tax will be collected on that purchase. Those businesses are already required to pay the state’s use tax on those purchases. If Brentwood has a use tax, they will then have to pay tax to Brentwood as well.

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?