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SB 182 - This act prohibits counties and municipalities from imposing a use tax on the sale of motor vehicles, trailers, boats, or outboard motors. Local sales taxes shall be imposed on the sale of all such items, regardless of whether the item was purchased in Missouri. The residence of the purchaser shall be used for determining what local tax rate should apply. The rate of tax for motor vehicles, trailers, boats, or outboard motors sold at retail shall be the sum of the state sales tax and the local sales tax. The rate of tax for all other sales of such items shall be the sum of the state use tax and the local sales tax. This act authorizes taxing entities which do not have a local use tax to repeal their local sales tax on motor vehicles. The voters of the taxing entity must approves such a repeal. This act has an emergency clause. This act is similar to SS/HCS/HB 1329 (2012), HCS/HB 2100 (2012), and HCS/SCS/SB 591 (2012). MIKE HAMMANN
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