St. Louis County may ask August voters to approve a local use tax on online purchases

A proposal returns after a 2022 defeat and a 2025 withdrawal

St. Louis County officials are again moving toward asking voters to authorize a local use tax that would apply to certain online and out-of-state purchases. The County Council is considering legislation that would send the question to the Aug. 4, 2026 election ballot, a date that aligns with Missouri’s statewide primary election calendar.

Use taxes are designed to mirror local sales taxes when taxable goods are bought from out-of-state sellers for use inside the county. In practice, the tax is intended to reduce the price advantage that can occur when a purchase made online or from an out-of-state vendor is not charged the same local tax that would typically apply at a brick-and-mortar store.

What a county use tax would—and would not—do

Under Missouri’s sales and use tax framework, a use tax generally applies when a taxable item is purchased from a seller that does not collect Missouri sales tax at the time of sale. The tax does not apply when a Missouri retailer already charges Missouri sales tax.

County officials have described the proposal as applying the county’s regular sales tax rate to qualifying purchases from out-of-state sellers, effectively aligning the tax treatment of many online transactions with in-store transactions.

• Applies to: certain taxable purchases brought into or used within St. Louis County when Missouri sales tax was not collected at purchase.

• Does not apply to: purchases already subject to Missouri sales tax collected by a Missouri retailer.

Why the question is surfacing now

The issue has been recurring in St. Louis County politics, reflecting both revenue pressures and unresolved debates over tax fairness. Countywide voters rejected a similar use tax in April 2022. In early 2025, county council members dropped plans to place an online sales/use tax question on a ballot after prior discussions.

The current push places the issue back before the council with the possibility of an August countywide vote. Council consideration has been framed around whether the county should pursue a voter-approved mechanism that could broaden local tax collection to transactions where comparable local taxes may not be collected at checkout.

Timing and next steps

If approved for the ballot, the question would appear before voters on Aug. 4, 2026. That election date is Missouri’s scheduled primary election day. Before any ballot measure can move forward, the council must act to finalize the language and place it on the ballot under applicable election procedures and deadlines.

Voters previously rejected a countywide use tax in April 2022, and the council later withdrew a similar effort in 2025. The August 2026 proposal would give voters another opportunity to decide the issue.

What to watch as debate continues

Key details likely to shape the coming weeks include the final ballot wording, the specific rate structure tied to existing local sales taxes, and projections for how much revenue could be generated and how it would be distributed or used. As with prior attempts, the measure will be decided at the ballot box if it advances, requiring a majority vote to pass.