If you purchased items to be used or consumed in Missouri but did not pay sales tax on those items, you may owe Use Tax to Missouri. Examples of purchases where sales tax may not be collected are those made via the internet, mail order catalog or out-of-state.
What is the Use Tax rate?
The Missouri consumer use tax rate is 4.225%. According to the Missouri state instructions:
- “Cities and counties may impose an additional local use tax.
- Use tax does not apply if the purchase is subject to Missouri sales tax or otherwise exempt.”
Where do I enter this in my account?
Missouri use tax is not included on your individual tax return. Missouri requires a taxpayer with more than $2,000 in taxable purchases, to file an Individual Consumer’s Use Tax Return. If the total of your taxable purchases within the tax year is less than $2,000, you are not required to file this return. If you are required to file an Individual Consumer’s Use Tax Return, you may access this return, here.