In Boone County, nearly 75% of the cost of core government functions is funded by local sales tax. But as internet sales have continued to increase, the available funds from local sales taxes have decreased relative to our growing population.

In 2020, the money generated from the county sales tax lost to internet sales totaled more than $3.7M

On April 5, voters in Boone County, Columbia, and Ashland will have the opportunity to vote on an “Internet Use Tax”.
The purpose of Prop 1 is to level the playing field between local, brick-and-mortar stores and online sellers.
With the passage of this "use tax", you will pay the same sales tax on items bought online as you do in stores where you live.

This means that:

Local retail stores will no longer be placed at a tax disadvantage to online sellers.
Those customers choosing to buy online will support their local governments just as those who choose to buy locally.
The taxes collected by online sellers will support the needs of local citizens through county and municipal government, such as:
•  Road and bridge maintenance and equipment
•  More first responders
•  Expanded 911 telecommunications staff
•  Improved emergency communications systems

Make it Simple Make it Fair

Ballot Language


Shall the County of Boone impose a local use tax at the same rate as the local sales tax rate, 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?