Missouri – Vehicle Use Tax Replaced by Sales Tax

SALT Report 2697 – Recently enacted legislation in Missouri replaces the state and local use taxes on motor vehicles, trailers, boats, and outboard motors with a state sales tax.  Specifically, Senate Bill 23 provides that the state and local use taxes imposed on the storage, use, or consumption of motor vehicles, trailers, boats, and outboard motors are eliminated and replaced with a sales tax that is to be collected when titling property in the State. The rate of sales tax to be imposed is the total of all state and local sales taxes in effect at the address of the property owner.

The provisions in this Bill were effective July 5, 2013.

For Further Information 

Missouri State Legislature – Senate Bill 23, Laws 2013