November 7, 2017 Special Election

See also: Elections & Voting

General Information

BOONE COUNTY RACES

County of Boone – Proposition U

Proposition U:
Shall the County of Boone impose a local use tax on out-of-state purchases at the same
rate as the total local sales tax rate, currently one and three quarters percent (1.75%),
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? A use tax return shall not
be required to be filed by persons whose purchases from out-of-state vendors do not in
total exceed two thousand dollars in any calendar year.
The purpose of the proposal is to eliminate the current sales tax advantage that nonMissouri
vendors have over Missouri vendors.

City of Ashland – Question 1

Shall the City of Ashland, Missouri impose a local use tax at the same rate as the total local
sales tax rate, currently two percent (2%), 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? A use tax return shall not be required to be filed by persons whose
purchases from out-of-state vendors do not in total exceed two thousand dollars in any
calendar year.

City of Columbia – Proposition 1

Shall the City of Columbia, Missouri impose a local use tax at the same rate as the total local
sales tax rate, currently two percent (2%), 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? A use tax return shall not be required to be filed by persons whose purchases from
out-of-state vendors do not in total exceed two thousand dollars ($2,000.00) in any calendar
year

Town of Harrisburg- Proposition One

Shall the Town of Harrisburg, Missouri be authorized to impose a local use tax at the same
rate as the total local sales tax rate by a vote of the governing body, provided that if the local
sales tax rate is repealed, reduced or raised by voter approval, the local use tax rate shall also
be repealed, reduced or raised by the same action? A use tax return shall not be required to be
filed by persons whose purchases from out-of-state vendors do not in total exceed two
thousand dollars in any calendar year.

Rejection of this measure will result in an inability to collect revenue on purchases from
internet-based vendors and therefore places Harrisburg vendors at a competitive disadvantage
to internet- based vendors.