Notice of Existence of Use Tax; Use Tax Rate; Applicability; and Rate Modification Requirement as required by CCS for HCS for SS for SCS for SB Nos.153 & 97
The City of St. Joseph, Missouri, and Buchanan County, Missouri, previously adopted and have in force City and County use tax. The use tax rate for the City is currently 2.875 percent and the use tax rate for the County is currently 1.350 percent, both of which are equal to the total local sales tax rates for the respective entities. Effective January 1, 2022, the use tax rate for the City will be 3.375 percent and the use tax rate for the County will be 1.6 percent.
The use tax applies to and impacts certain purchases from out-of-state vendors. A use tax is the equivalent of a sales tax on purchases made from out-of-state sellers by in-state buyers and on certain taxable business transactions. Use tax collections will begin January 1, 2023.
The use tax rates are equal to the respective total local sales tax rate in effect in the City and the County. If any local sales tax is repealed or the rate thereof is reduced or raised by voter approval, the local use tax rate shall also be deemed to be repealed, reduced, or raised by the same action repealing, reducing, or raising the local sales tax.
I, Paula Heyde, City Clerk for the City of St. Joseph, Missouri, do hereby certify that the foregoing is, to the best of my knowledge and belief, correct. Dated this 9th day of August, 2021.
I, Mary Baack-Garvey, County Clerk for Buchanan County, Missouri, do hereby certify that the foregoing is, to the best of my knowledge and belief, correct. Dated this 9th day of August, 2021.