Section 17. As used in sections 16 through 24 of Article X:
(1) "Total state revenues" includes all general and special revenues, license and fees, excluding federal funds, as defined in the budget message of the governor for fiscal year 1980-1981. Total state revenues shall exclude the amount of any credits based on actual tax liabilities or the imputed tax components of rental payments, but shall include the amount of any credits not related to actual tax liabilities.
(2) "Personal income of Missouri" is the total income received by persons in Missouri from all sources, as defined and officially reported by the United States Department of Commerce or its successor agency.
(3) "General price level" means the Consumer Price Index for All Urban Consumers for the United States, or its successor publications, as defined and officially reported by the United States Department of Labor, or its successor agency.
(Adopted November 4, 1980)CROSS REFERENCE: Certain funds deposited in dry-cleaning environmental response trust fund not to be considered total state revenue, RSMo 260.920
(1997) Term "total state revenues" as used in Hancock Amendment has been judicially interpreted to mean sum of all taxes, excises, customs, duties and other sources of income received by the state in a fiscal year. Section is not unconstitutionally vague. Missourians for Tax Justice Education Project v. Holden, 959 S.W.2d 100 (Mo.).
(1997) Local use taxes, local portion of admission fees assessed against riverboat casino passengers and certain state licensing taxes did not qualify as "revenue" to be included in total state revenue for purposes of Hancock Amendment. Funds must be received into state treasury and subject to appropriation to qualify as "revenue". Kelly v. Hanson, 959 S.W.2d 107 (Mo.banc).
(1997) Term "personal income of Missouri" is defined in Hancock Amendment as figure officially reported by the United States Department of Commerce. Section is not unconstitutionally vague. Missourians for Tax Justice Education Project v. Holden, 959 S.W.2d 100 (Mo.).
Missouri General Assembly