County Use Tax Information

NOTICE REGARDING COUNTY USE TAX

Scotland County, Missouri previously adopted a use tax, which is currently in effect. 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 Scotland County is currently 1.25 percent. 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If any local sales tax is repealed or the rate is reduced or raised by voter approval, the local use tax rate shall also be deemed to be repealed, reduced, or raised by the same action.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, Batina Dodge, County Clerk for Scotland 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.