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Use Tax

The City of Lee’s Summit previously adopted and has in force a use tax.  The use tax rate for the City is currently 2.25% which is equal to the total local sales tax rate.  The use tax applies to and impacts 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 transactions.  Certain purchases from out-of-state vendors will become subject to an expansion of the use tax as provided by state law in 2021.

The use tax rate is equal to the total local 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  If any local sales tax is repealed or the rate thereof is reduced or raised by voter approval, the local use tax rate shall also be deemed to be repealed, reduced or raised by the same action repealing, reducing, or raising the local sales tax.  The use tax may be repealed as set forth in Section 144.761 of the Revised Statutes of Missouri.

City of Lee's Summit Use Tax Rates
State Jackson County Cass County
General 3.000% 3.000%
Education 1.000% 1.000%
Parks & Soil Conservation .0100% 0.100%
Conservation 0.125% 0.125%
Total State 4.225% 4.225%
 
County Jackson County Cass County
General 0.500% 0.750%
County Capital Improvements 0.375% 0.250%
Drug Enforcement 0.250% 0.000%
Law Enforcement 0.000% 0.250%
Community Children's Services 0.125% 0.000%
Total County 1.250% 1.250%
 
City Jackson County Cass County
General 1.000% 1.000%
Local Parks 0.250% 0.250%
Capital Projects 0.500% 0.500%
Transportation 0.500% 0.500%
Total City 2.250% 2.250%
 
Other Jackson County Cass County
Kansas City Zoological District 0.125% 0.000%
Emergency Services 0.000% 0.500%
Total Other 0.125% 0.500%
 
TOTAL USE TAX 7.850% 8.225%