Do individuals have to file a use tax return?

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.

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?