A Missouri taxpayer, who is the sole member of a Community Improvement District (CID), was found to be subject to the additional 1% CID use tax on its taxable out-of-state purchases. A ballot question to impose the additional 1% CID use tax was submitted for voter approval by the Board of Directors of the CID. Due to the ballot’s approval, the Department of Revenue has the right to impose the additional 1% tax on all of the taxpayer’s out-of-state purchases that are subject to Missouri use tax. (Letter Ruling No. LR5494, Missouri Department of Revenue, March 2, 2009)