No. A sales tax is imposed based on the location of the seller, while a use tax applies to purchases made from out-of-state vendors and shipped to Joplin for use.
When purchases are made at retail stores in Missouri, sales tax is collected at that location. On the other hand, purchases from out-of-state vendors that are shipped to Joplin are subject to a use tax. A purchaser pays either the sales tax or the use tax, but never both.
Example of In-State Purchase:
Purchased Item Cost $200.00
Joplin Sales Tax (3.125%) 6.25
TOTAL $206.25
Example of Purchase from Out-of-State Vendor without use tax in place:
Purchased Item Cost $200.00
Joplin Use Tax (3.125%) ___0.00
TOTAL $200.00
Example of Purchase from Out-of-State Vendor with use tax in place:
Purchased Item Cost $200.00
Joplin Use Tax (3.125%) 6.25
TOTAL $206.25
