Source: Show-Me Institute
by David Stokes
“The city of Herculaneum in Jefferson County is showing how use taxes can be properly added into the municipal revenue mix. A use tax is simply a sales tax on goods you purchase online (or through catalogs) and have delivered to your home. Many cities and counties have added them in recent years as online shopping has grown. Voters often approve them, but sometimes they say ‘“no, thank you.’ Supporters of use taxes say they level the playing field between online purchases and actual stores from a cost perspective, along with raising revenue for local services. That is true, and I have generally been supportive of use tax expansion in recent years. Broadening the sales tax base is a good thing. However, I have also called for cities and counties to offset the increased revenues from use taxes with cuts to other taxes (at least partly).” (03/25/26)
https://showmeinstitute.org/article/economy/herculaneum-is-doing-use-taxes-right/