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SCS/SB 182 - This act prohibits counties and municipalities from imposing a local 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 highway use tax and the local sales tax. All local taxing jurisdictions that have not previously approved a local use tax must put to a vote of the people whether to discontinue collecting sales tax on non-retail sales of motor vehicles. If a taxing jurisdiction does not hold such a vote before November 2016, the taxing jurisdiction must cease collecting the sales tax. Taxing jurisdictions may at any time hold a vote to repeal the tax. Language repealing the tax must also be put to a vote of the people any time 15% of the registered voters in a taxing jurisdiction sign a petition requesting such. The provisions of this act are nonseverable. 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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