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Missouri: Special Sales Tax Approved by One Vote


 Every vote counts.

Update 4.12.2016: Efforts by Business Loop District resident Jen Henderson to overturn the special sales tax failed, and the Missouri Supreme Court denied an appeal by Henderson's attorney. Henderson was assessed court costs.

Not many people live within the boundaries of the Business Loop 70 Community Improvement District (CID) in Columbia, Missouri. The district appeared to have 15 registered voters, but 2 had moved by the time ballots for a December 10, 2015, special election were put in the mail this fall. Of the 13 remaining voters, only seven cast votes in last week’s special election to determine the fate of a half-cent local sales tax increase.

Property owners in the district are behind the local option tax. Had there been no registered voters in the district, the issue would have been determined by them. But late last summer, property owners learned that at least one woman did live in the community improvement district. And she turned out to be a vocal opponent of the proposed tax.

Yet, democracy has prevailed, if on a very small scale. Four people voted in favor of the tax increase; three opposed it. The additional sales tax will begin to accrue in April 1, 2016.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.