Missouri voters on Tuesday are being asked to approve Amendment 7, the "Transportation Sales Tax" that would add a ¾-cent sales tax for a 10-year period.
Missouri currently imposes a 4.225 percent state sales and use tax, which then is distributed into four funds to finance portions of state government - General Revenue (3.0 percent), Conservation (0.125 percent), Education (sometimes called the "Proposition C" sales tax, 1.0 percent), and Parks/Soils (0.10 percent).
In areas where only the state's tax is charged, the rate would increase to 4.975 percent.
But many cities and counties also impose local sales and use taxes, as voters have approved them.
In Jefferson City, for example, the total sales tax - state, county and local taxes combined - is 7.725 percent, but the use tax is 4.225 percent in the Callaway County portion of the city, and 5.725 percent in the Cole County portion.
Most of us deal a lot more with sales taxes than with use taxes.
If voters approve the transportation sales tax on Tuesday, the sales tax rate would increase to 8.475 percent throughout the city, while the use tax would go up to 4.975 percent in the portion of Jefferson City north of the Missouri River, and to 6.475 percent south of the Missouri.
And there also are special taxing districts - such as fire districts, or "transportation development" or "community improvement" districts - that also may also impose additional sales taxes.
The state's Revenue department notes that state law imposes "sales" taxes "on the purchase price of tangible personal property," like clothing, hardware, televisions, computers and food prepared by and served in restaurants, while a "use" tax is "imposed on the storage, use or consumption of tangible personal property in this state.
Missouri does not tax the retail sale of groceries or prescription drugs.
And the state generally does not tax services like auto repairs, dentists and doctors.
A more detailed explanation, and a list of things exempted from sales and use taxes, can be found on the state Revenue department's website, at dor.mo.gov/business/sales/sales-use-exemptions.php.
Amendment 7 comparison
If Missouri voters approve the ¾-cent transportation sales tax Tuesday, it will go into effect later this year and raise the current sales and use tax levels shown in the two left-hand columns to the higher levels shown in the right two columns, for Mid-Missouri counties and area cities and towns that have approved additional, local sales and use taxes.
Existing sales tax / Existing use tax / Higher sales tax / Higher use tax
Cole
County 5.725 5.725 6.475 6.475
Centertown 6.725 5.725 7.475 6.475
Henley 5.725 5.725 6.475 6.475
Lohman 5.725 5.725 6.475 6.475
Osage Bend 5.725 5.725 6.475 6.475
Osage City 5.725 5.725 6.475 6.475
Russellville 6.725 5.725 7.475 6.475
St. Martins 6.725 5.725 7.475 6.475
St. Thomas 6.725 5.725 7.475 6.475
Taos 6.725 5.725 7.475 6.475
Wardsville 6.725 5.725 7.475 6.475
Callaway
County 5.725 4.225 6.475 4.975
Fulton 7.725 4.225 8.475 4.975
Kingdom City 7.725 4.225 8.475 4.975
Millersburg 5.725 4.225 6.475 4.975
Mokane 6.725 4.225 7.475 4.975
New Bloomfield 7.225 4.225 7.975 4.975
Boone
County 5.975 4.225 6.725 4.975
Ashland 7.975 4.225 8.725 4.975
Columbia 7.975 4.225 8.725 4.975
Hartsburg 6.475 4.225 7.225 4.975
Camden
County 5.475 5.475 6.225 6.225
Camdenton 7.475 5.475 8.225 6.225
Lake Ozark 8.225 5.475 8.975 6.225
Laurie 7.975 5.475 8.725 6.225
Linn Creek 8.725 8.725 9.475 9.475
Sunrise Beach 7.975 7.475 8.725 8.225
Gasconade
County 5.600 4.225 6.350 4.975
Bland 8.100 4.225 8.850 4.975
Hermann 8.100 4.225 8.850 4.975
Morrison 7.100 4.225 7.850 4.975
Mount Sterling 6.100 4.225 6.850 4.975
Owensville 8.350 4.225 9.100 4.975
Maries
County 5.891 5.891 6.641 6.641
Argyle 7.391 5.891 8.141 6.641
Belle 7.891 5.891 8.641 6.641
Brinktown 6.391 5.891 7.141 6.641
Vienna 7.891 7.391 8.641 8.141
Miller
County 5.225 5.225 5.975 5.975
Bagnell 6.225 5.225 6.975 5.975
Brumley 6.725 5.225 7.475 5.975
Eldon 8.125 5.225 8.875 5.975
Iberia 7.725 5.225 8.475 5.975
Kaiser 5.725 5.225 6.475 5.975
Lake Ozark 7.975 5.225 8.725 5.975
Olean 5.725 5.225 6.475 5.975
St. Elizabeth 6.725 5.225 7.475 6.475
Tuscumbia 6.725 5.225 7.475 6.475
Moniteau
County 6.475 5.225 7.225 5.975
California 7.975 5.225 8.725 5.975
Clarksburg 7.475 5.225 8.225 5.975
High Point 6.475 5.225 7.225 5.975
Sandy Hook 6.475 5.225 7.225 5.975
Tipton 7.725 5.225 8.475 5.975
Morgan
County* 5.725 5.225 6.475 5.975
Barnett 5.725 5.225 6.475 5.975
Gravois Mills 7.225 5.225 7.975 5.975
Laurie 7.725 5.225 8.475 5.975
Rocky Mount 5.725 5.225 6.475 5.975
Sunrise Beach 7.725 7.225 8.475 7.975
Versailles 7.725 5.225 8.475 5.975
Osage
County 5.975 5.975 6.725 6.725
Argyle 7.475 5.975 8.225 6.725
Bonnots Mill 6.475 5.975 7.225 6.725
Belle 7.975 5.975 8.725 6.725
Chamois 7.475 5.975 8.225 6.725
Freeburg 7.475 5.975 8.225 6.725
Koeltztown 6.475 5.975 7.225 6.725
Linn 7.475 5.975 8.225 6.725
Loose Creek 6.475 5.975 7.225 6.725
Meta 6.975 5.975 7.725 6.725
Rich Fountain 6.475 5.975 7.225 6.725
*None, except for Mid-Mo and Cam-Mo ambulance districts.
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