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Use Tax

Updated 09/01/2021

Livingston County, Missouri, previously adopted a use tax, which is currently in effect. [See below.] A use tax is the equivalent of a sales tax on purchases made from out-of-state vendors by in-state buyers and on certain taxable business transactions. The use tax rate for Livingston County is currently 1.25 percent which is equal to the total local sales tax rate. Certain purchases from out-of-state vendors will become subject to an expansion of the use tax effective on January 1, 2023, as provided by state law.

If any local sales tax rate is repealed or the rate is reduced or raised by voter approval, the local use tax rate shall also be deemed to be repealed, reduced, or raised by the same action.

I, Sherry Parks, County Clerk for Livingston County, Missouri, do hereby certify that the foregoing is, to the best of my knowledge and belief, correct. Dated this 1st day of September, 2021.

Voters Approve Use Tax
Wednesday, August 9, 2006

CAPTION: Livingston County Commissioners Ken Lauhoff (left), Eva Danner (center) and Kenneth Warren (right) watched the election results come in. The commissioners were primarily interested in a countywide use tax that received a simple majority in the primary.

C-T Photo/Laura Schuler

Livingston County voters approved a county use tax on out-of-state purchases which will raise funds for the county's general revenue during the primary election yesterday (Tuesday). With the use tax, 0.75 percent will be placed on goods purchased from out-of-state, shipped into Missouri and used by the consumer. It passed with 57 percent of the vote.

County officials report that the use tax is a method by which a local government acquires additional revenue in a way that has very little impact on the average consumer. The tax has a $2,000 annual exemption and will be felt most by business owners who make purchases for their businesses.

“The Livingston County Commission is very pleased that the voters supported this,” said Presiding Commissioner Eva Danner, explaining that the tax will support the county's general revenue fund. “We have some major expenses at the courthouse building and this tax will help us take care of those things.” She added that the courthouse is receiving a new furnace system and structural improvements.

Ken Lauhoff, east district commissioner, explained that the tax could generate as much as $100,000 for the county's general revenue. He stated that this will level the playing field between Missouri merchants who must tax out-of-state vendors who sell goods tax-free. The use tax will replace the local sales tax that is lost on goods that are purchased from out-of-state vendors.

According to Danner, it will be a few months before the tax takes effect. “We thank the voters for their support. We really appreciate it,” she said.

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Livingston County Courthouse
700 Webster Street
Chillicothe, MO 64601