Use Tax Q and A: Question 1

Columbia’s Deputy City Manager JJ Musgrove answers the question: I already pay Sales Tax, is this the same thing?

No. The Sales Tax applies to purchases made at retail within Missouri, while the Use Tax applies to purchases made from out-of-state vendors. Purchases cannot fall into both groups, therefore a purchase would not be taxed twice.

For more information, including the official ballot language and additional details for businesses, visit the City of Columbia Use Tax page or the Missouri Department of Revenue.