Missouri County Sales Tax Act : its impact on nonmetropolitan counties

Abstract

In 1979, Missouri property taxpayers paid a total of $1.15 billion in property taxes to local governments. Legislation passed in the 1979 General Assembly may provide a means of substituting sales tax revenues for a portion of the property tax burden. This guide outlines the County Sales Tax Act and provides a means for evaluating the impact of this act on county residents and property taxes.