The simple answer is no. However, this is a confusing area of the law, so a disclaimer is needed.
The law has provisions requiring individual self-reporting on $2,000 in purchases where the city use tax was not collected by the out-of-state seller. When the use tax was first passed in Missouri, the technology for tracking sales was not nearly as well developed as it is today.
With today’s technology, that requirement is a relic of the past. The bottom line is, if you are not filing this report now, you will not file a report if this proposal passes. And even if you are filing a report now, chances are you will not file one in the future as more and more out-of-state sellers collect the tax. In fact, efforts are underway to revise this portion of the law since it is irrelevant to how the tax is now collected.
Just like with the sales tax, the Missouri Department of Revenue directly collects the use tax from out-of-state businesses selling items in Brentwood. With the technology now available, and the manner in which the Department of Revenue now collects the use tax, individuals do not have to worry about this provision in the law unless it is a form they are already filing.