April 5, 2022 General Municipal Election

A local use tax is a tax that applies to purchases made from out-of-state vendors and shipped to a location in Webster County. It is applied to the same type of products subject to traditional sales tax. The difference is where the goods are purchased and shipped. If you purchase an item at a retail store in Webster County, you pay local sales tax. On the other hand, if you purchase an item through the internet or by catalog from an out-of-state business and have the item shipped to Webster County, then the use tax may apply. You would never pay both. It’s one or the other, depending on where the goods are purchased.

If the goods purchased are being shipped to you in Webster County and otherwise would have been subject to a sales tax if purchased at retail, then they may be subject to the use tax.

On June 21, 2018, the U.S. Supreme Court ruled in the South Dakota vs. Wayfair case overturning the previous ruling that exempted out-of-state vendors without a physical presence in the state from collecting the use tax. This significant ruling means online retailers may now be required to collect and remit any applicable sales and use taxes.

However, in Missouri, each level of government (state, county, and city if applicable) must independently adopt a use tax in order to capture the revenue from this decision.

If you physically purchase something from a retailer in another state, the use tax would not apply because you would have paid the sales tax of the community you were located in at the time of purchase.

The use tax would level the playing field for local businesses. Otherwise, these local businesses are at a competitive disadvantage to out-of-state businesses when local taxes are avoided.

With no local use tax in place, residents have an incentive to make out-of-state purchases instead of buying locally. This impacts local jobs and takes money out of our local economy.

Over time, the use tax could provide an important source of local funding and would allow for improvements to local infrastructure, public safety, and other needs required to address the challenges of our growing community.

Amazon.com volunteered in February 2017 to begin collecting use tax in Missouri for cities & counties that have a use tax in place. Webster County does not currently capture this revenue from Amazon and other online retailers, and cannot unless a use tax is approved by voters.

The local use tax rate must mirror the local sales tax rate, currently 2.083%. If the local sales tax rate decreases or increases by voter approval, the local use tax also changes by the same action so the sales tax rate always matches the use tax rate.

If you never buy goods from out-of-state vendors which have to be shipped to you in Webster County, you won’t pay any use tax.

However, unless/until Webster County voters approve a local use tax in place, the county will not receive any tax revenues from those who do choose to purchase items online. Eventually, this may cause a decrease in the quality of public services due to the erosion of sales tax revenues.

Polls open at 6 a.m. and close at 7 p.m.

No. A sales tax is imposed based on the location of the seller, while a use tax applies to purchases made from out-of-state vendors and shipped to Webster County for use.

When purchases are made at retail stores in Missouri, sales tax is collected at that location. On the other hand, purchases from out-of-state vendors that are shipped to Webster County are subject to a use tax. A purchaser pays either the sales tax or the use tax, but never both.

While the exact amount of this resource is unknown, it is estimated this revenue source could generate around $700,000 annually in Webster County, based on the current local rate of 2.083%.

The Use Tax will be collected at the same rate as the current Sales Tax (2.083%). Revenues are not earmarked. Rather, they will be used to improve local public services such as infrastructure and public safety.

Nothing changes. Local businesses will remain at a competitive disadvantage to out-of-state vendors. In addition, over time, Webster County will experience an erosion of sales tax revenues.

Election Day is April 5, 2022. Polls will be open from 6 a.m. to 7 p.m.

Webster County – Make it Equal: Question 1

Shall Webster County impose a local use tax at the same rate as the total local sales tax rate, provided that if the local sales tax rate is reduced or raised by voter approval, the local use tax rate shall also be reduced or raised by the same action?

Passage of this measure is necessary to ensure that the same local tax rate that is now imposed on sales from local retailers in rural Webster County will apply to purchases and sales from online sellers and vendors, making the tax rate on purchase transactions from local and online retailers the same.

If you are in favor of the question, darken the oval next to “YES”. If you are opposed to the question, darken the oval next to “NO”.

Please contact your local election office regarding the specific guidelines to vote absentee in a Missouri election.
For residents living in Webster County, contact:

Webster County Clerk’s Office
101 S. Crittenden St., Room 12
Marshfield, MO 65706
417-859-VOTE(8683)

Missouri law requires that requests for absentee ballots must be received by 5:00 p.m. on the second Wednesday prior to Election Day if the ballot is mailed. The deadline for absentee voting in person in the office of the election authority is 5:00 p.m. on the day before the election.