Bill > SB382

This bill modifies Missouri's local use tax law by allowing counties and municipalities to impose a local use tax at the same rate as their local sales tax, subject to voter approval through a ballot measure. The bill requires the ballot to ask voters whether the local government should impose a use tax at the same rate as the total local sales tax, with language specifying that if the local sales tax rate changes, the use tax rate would correspondingly change. The tax would become effective either on October 1, 1996 (for ballots submitted on August 6, 1996) or on the first day of a calendar quarter at least 45 days after the state revenue director receives notice of adoption for later submissions. Importantly, the bill adds a new provision expanding the definition of "county or municipality" to include governing bodies of taxing jurisdictions authorized to impose sales taxes for emergency services, thereby potentially broadening the scope of entities that can implement such a use tax. The use tax is described as equivalent to a sales tax on purchases from out-of-state sellers or certain intrabusiness transactions, with strict guidelines about how it can be described and promoted to voters.

Government Affairs

https://www.senate.mo.gov/25info/BTS_Web/Bill.aspx?SessionType=R&BillID=225