Section 144.757

There are multiple enactments of 144.757

Title X TAXATION AND REVENUE

Chapter 144

Effective - 28 Aug 2025, 5 histories, see footnote   

  144.757.  Local use tax — rate of tax — ballot of submission — notice to director of revenue — repeal or reduction of local sales tax, effect on local use tax. — 1.  As used in sections 144.757 to 144.761, "taxing jurisdiction" shall include any county, municipality, or any other political subdivision authorized to impose a sales tax under section 94.850, 94.890, 190.040, 190.305, 190.335, 190.455, or 321.552 or any other statute authorizing the imposition of a sales tax for emergency services.

  2.  (1)  Notwithstanding any other provision of law to the contrary, any taxing jurisdiction may, by a majority vote of its governing body, impose a local use tax if a local sales tax is imposed as defined in section 32.085 or if a sales tax is imposed under section 94.850 , 94.890, 190.040, 190.305, 190.335, 190.455, or 321.552 or any other statute authorizing the imposition of a sales tax for emergency services.

  (2)  Such local use tax shall be imposed on the same property and services upon which the local sales tax or sales tax is imposed at a rate equal to the rate of the corresponding local sales tax or sales tax imposed by such taxing jurisdiction.

  (3)  No such use tax shall be effective unless the governing body of the taxing jurisdiction submits to the voters thereof at a municipal, county, or state general, primary, or special election a proposal to authorize the governing body  to impose a local use tax pursuant to sections 144.757 to 144.761.

  (4)  The ballot of submission for a local use tax corresponding to a local sales tax, as defined in section 32.085, or a sales tax under section 94.850 or 94.890 shall contain substantially the following language:

Shall the ______ (county or municipality's name) impose a local use tax at the same rate as the total local sales tax rate, provided that if the local sales tax rate is reduced or raised by voter approval, the local use tax rate shall also be reduced or raised by the same action?
☐ YES	☐ NO
If you are in favor of the question, place an “X” in the box opposite “YES”.  If you are opposed to the question, place an “X” in the box opposite “NO”.

  (5)  The ballot of submission for a local use tax corresponding to a sales tax imposed under section 190.040, 190.305, 190.335, 190.455, or 321.552 or any other statute authorizing the imposition of a sales tax for emergency services shall contain substantially the following language:

"Shall the ______ (insert taxing jurisdiction's name) impose a local use tax at the same rate as the _______ (insert name of the corresponding sales tax), provided that if the _______ (insert name of the corresponding sales tax) rate is reduced or raised by voter approval, the local use tax rate shall also be reduced or raised by the same action?"

­

If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the ordinance or order and any amendments thereto shall be in effect on the first day of the calendar quarter which begins at least forty-five days after the director of revenue receives notice of adoption of the local use tax.  If a majority of the votes cast by the qualified voters voting are opposed to the proposal, then the governing body of the taxing jurisdiction shall have no power to impose the local use tax as herein authorized unless and until the governing body of the taxing jurisdiction shall again have submitted another proposal to authorize the governing body of the taxing jurisdiction to impose the local use tax and such proposal is approved by a majority of the qualified voters voting thereon.

  3.  The local use tax may be imposed at the same rate as any sales tax listed in subsection 1 of this section then currently in effect in the county or municipality upon all transactions which are subject to the taxes imposed pursuant to sections 144.600 to 144.745 within the county or municipality adopting such tax; provided, however, that if any local sales tax is repealed or the rate thereof is reduced or raised by voter approval, the local use tax rate shall also be deemed to be repealed, reduced, or raised by the same action repealing, reducing, or raising such sales tax.  A county or municipality collecting a local use tax corresponding to a sales tax imposed for an emergency service shall disburse a proportional share of such local use tax to such emergency service agency or department.

  4.  For purposes of sections 144.757 to 144.761, the use tax may be referred to or described as the equivalent of a sales tax on purchases made from out-of-state sellers by in-state buyers and on certain intrabusiness transactions.  Such a description shall not change the classification, form or subject of the use tax or the manner in which it is collected.  The use tax shall not be described as a new tax or as not a new tax and shall not be advertised or promoted in a manner in violation of section 115.646.

  5.  Notwithstanding any other provision of law to the contrary, a local use tax corresponding to a sales tax imposed under section 190.040, 190.305, 190.335, 190.455, or 321.552 or any other statute authorizing the imposition of a sales tax for emergency services shall be collected, deposited, distributed, refunded, repealed, or otherwise administered as provided in the authorizing statute for the corresponding sales tax.

­­--------

(L. 1996 S.B. 981, A.L. 2000 H.B. 1238, A.L. 2004 H.B. 795, et al. merged with H.B. 833 merged with S.B. 1155, A.L. 2007 S.B. 22, A.L. 2021 S.B. 153 & 97, A.L. 2025 H.B. 199 merged with H.B. 225 merged with S.B. 271)

(2005) Local use tax statutes are constitutional under Commerce Clause analysis; courts compare only intra-jurisdictional sales and use tax rates and not those of different taxing jurisdictions. Kirkwood Glass Co. v. Director of Revenue, 166 S.W.3d 583 (Mo.banc).