For all entities who adopted a use tax prior to the passage of Wayfair Legislation in 2021.
NOTICE OF EXISTENCE OF USE TAX; USE TAX RATE;
APPLICABILITY; AND RATE MODIFICATION REQUIREMENT
As required by CCS for HCS for SS for SCS for SB Nos. 153 & 97
The City of Pineville previously adopted and has in force a use tax. The use tax rate for the City is currently one (1) percent which is equal to the total local sales tax rate. The use tax applies to and impacts certain purchases from out-of-state vendors. A use tax is the equivalent of a sales tax on purchases made from out-of-state sellers by in-state buyers and on certain taxable business transactions.
The use tax rate is equal to the total sales tax rate in effect in the City. If any local sales tax is repealed or the rate thereof is reduced or raised by voter approval, the local use tax rate shall also be deemed to be repealed, reduced, or raised by the same action repealing, reducing, or raising the local sales tax.
I Melissa Ziemianin, City Clerk for the City of Pineville, Missouri, do hereby certify that the foregoing is, to best of my knowledge and belief, correct. Dated this 17th day of September, 2021.
PINEVILLE will provide a printed hard copy of the CCR upon request. To request a copy of this report to be mailed, please call us at 417-223-4368. Here is the dnr.mo.gov/ccr/MO5010645.pdf