The county’s .5 % sales tax applies to the same items that are subject to the State Sales and Use Tax with the exception of sales of motor vehicles registered for road use. Instead, a $20 Transportation Excise Tax will be collected by auto dealers in Scott County on purchases of each motor vehicle for road use. The state motor vehicle sales tax will be unchanged at 6.5 percent.
The use tax applies to taxable items used in the County if the local sales tax was not paid at time of purchase. Individuals who owe use tax, but are not required to hold a sales tax permit, can file a use tax return annually, regardless of the total amount of purchases. These returns are due by April 15 of the following year and are often filed with state income taxes. For more information on the use tax please Use Tax for Individuals (PDF).