Missouri Constitution Section

Article X
TAXATION
Section 26
November 14, 2016
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Prohibition on new or local sales, use, or other similar transaction-based tax not subject to such tax as of January 1, 2015.

Section 26. In order to prohibit an increase in the tax burden on the citizens of Missouri, state and local sales and use taxes (or any similar transaction-based tax) shall not be expanded to impose taxes on any service or transaction that was not subject to sales, use or similar transaction-based tax on January 1, 2015.

(Adopted November 8, 2016)


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