Progress: Chamber 1: Filed
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SJR42 - Sen. Jill Carter (R) - Modifies provisions relating to taxation
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| Summary: |
SJR 42 - This constitutional amendment, if approved by the voters, modifies provisions relating to taxation. STATE SPENDING This constitutional amendment, if approved by the voters, provides that the General Assembly shall have a spending limit equal to the previous fiscal year's appropriations plus the percentage growth in population, provided that the population grew by more than one percent from the previous calendar year. If the population grew by more than zero but less than one percent, the spending limit shall be equal to the previous fiscal year's appropriations plus one percent of such amount. If the population decreased from the previous calendar year, the spending limit shall be equal to the previous year's appropriations minus the percentage decline in population. Total state appropriations may exceed the spending limits only under certain conditions, as described in the amendment. The amendment establishes the "Tax Reform Fund" in the state treasury. For all fiscal years beginning on or after July 1, 2027, if net general revenue collections exceed anticipated expenditures by more than $1 million, such excess revenues shall be deposited into the fund. In any fiscal year in which a deposit is made into the fund and the balance of the fund is equal to or greater than $120 million, the General Assembly shall reduce the top rate of income tax by at least 0.1%, with an additional 0.05% reduction for each $60 million in excess of the $120 million minimum balance. Such reductions shall continue until the income tax is eliminated. Upon the elimination of the income tax, the General Assembly shall use the Tax Reform Fund to gradually reduce and eliminate the corporate income tax. Upon elimination of the corporate income tax, the Tax Reform Fund shall be used to supplement budget shortfalls, as described in the amendment. (Sections 20 and 20(a)) SALES TAXES Current law imposes a statewide sales tax at a statutory rate of 4%, with an additional 0.225% rate that is constitutionally authorized, for a total statewide sales tax rate of 4.225%. This constitutional amendment, if approved by the voters, provides that the General Assembly shall not impose a statutory sales tax rate in excess of 3.775%, for a total statewide rate of 4%. This amendment also requires the General Assembly to impose a statewide sales tax on lobbying services at a rate of 6%. Finally, this amendment repeals Article X, Section 26 of the constitution, which prohibits new sales taxes on transactions not taxed as of January 1, 2015. (Section 26) JOSH NORBERG
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| Progress: |
Chamber 1: Filed |
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HB895 - Rep. Jeff Knight (R) - Authorizes ambulance and fire protection districts in certain counties to propose a sales tax rate of up to 1%
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| Summary: |
Current law authorizes ambulance and fire protection districts in certain counties to propose a sales tax at a rate of up to 0.5%. This bill increases that authorization to a rate of up to 1%.
This bill is similar to SB 270 (2025). |
| Progress: |
Chamber 1: Filed |
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HB821 - Rep. Darin Chappell (R) - Establishes the "Fair Tax Act of 2025" which replaces the state individual and corporate income tax and the estate tax with a fair tax based on all new retail sales and services
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| Summary: |
This bill establishes the "Fair Tax Act of 2025."
Beginning January 1, 2028, no tax shall be imposed upon any income derived from any source within Missouri. All revenues lost as a result of this prohibition will be replaced by the imposition of a tax upon all use or consumption of taxable property or services.
The rate of such tax shall be 5.11%. If the revenue lost is greater than or less than the revenue received under this program, the General Assembly may enact one adjustment. Such adjustment must be calculated to ensure that the amount of revenue received is equal to the amount of revenue lost under this program.
The taxes that will be repealed are as follows:
(1) Withholding taxes, and individual and corporate income tax;
(2) Corporation franchise and bank franchise tax;
(3) All tax exemptions and deductions related to income and sales tax;
(4) The estate tax; and
(5) All other state taxes on any source of income.
The Department of Revenue (DOR) will determine a method for providing a monthly sales tax rebate for each qualified family. The amount of the rebate will be determined annually and be equal to the product of the rate of sales tax established under this program and 1/12 of the annual federal poverty guidelines.
This bill is effective upon voter approval. |
| Progress: |
Chamber 1: Filed |
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SB547 - Sen. Brad Hudson (R) - Modifies provisions relating to law enforcement sales taxes
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| Summary: |
SB 547 - This act modifies provisions relating to law enforcement sales taxes. COUNTY SALES TAX ACT Current law limits the aggregate amount of sales tax levied by a county pursuant to the County Sales Tax Act to 1%. This act increases such limit to 1.5% for Ozark County, provided that any tax in excess of 1% is levied for the purpose of providing law enforcement services, and provides that any sales tax levy approved during the November 8, 2022, general election shall be deemed to be in compliance with state law if the aggregate amount of sales tax levied pursuant to the County Sales Tax Act is not in excess of 1.5%. (Section 67.547) LAW ENFORCEMENT SALES TAX Current law authorizes certain counties to levy a sales tax for the purpose of providing law enforcement services to such county, with the rate not to exceed 0.5%. This act authorizes such levy not to exceed 1%. (Section 67.582) This act is substantially similar to HB 66 (2025), HCS/HB 2077 (2024), SB 550 (2023), and HB 872 (2023), and to provisions in SCS/SB 1091 (2024). JOSH NORBERG
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| Progress: |
Chamber 1: Filed |
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HJR50 - Rep. Darin Chappell (R) - Proposes a Constitutional amendment replacing individual and corporate income tax, and sales and use tax with a sales tax on retail sales of new tangible property and taxable services
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| Summary: |
Upon voter approval, this constitutional amendment replaces the state individual and corporate income tax and state sales and use tax with a flat sales tax of 5.11% on retail sales of new tangible personal property and taxable services beginning January 1, 2028.
The General Assembly can make one adjustment to the rate after the imposition of the flat sales tax rate to ensure that the tax is revenue-neutral and that the amount of revenue received is substantially equal to the amount of revenue lost.
Local political subdivisions must recalculate local tax rates so that they produce the same or substantially similar revenue as collected in the immediate previous fiscal year.
Exemptions from taxes described in this program can be adopted by a two-thirds vote of the elected members of both chambers of the General Assembly and the approval by the governor.
The rates of taxation under this program will undergo a one-time recalculation that will take into account any adjustments in the tax base. This recalculation must lead to tax rates that will produce revenue substantially equal to the amount of revenue received under the prior tax rates. These new tax rates must be recalculated in the same manner if the rate of tax levied is to be readjusted.
The taxes that are to be replaced by this program are as follows:
(1) Withholding taxes, and individual and corporate income taxes;
(2) Corporate franchise and bank franchise taxes; and
(3) All existing state sales and use taxes.
The Department of Revenue will determine a method for providing an annual sales tax rebate for each qualified family. Such rebate will be equal to the product of the rate of sales tax established under this program and the appropriate annual poverty guidelines. The term "qualified family" will mean one or more family members, including a spouse, child, stepchild, grandchild, parent, grandparent, brother, sister, or any such relations. |
| Progress: |
Chamber 1: Filed |
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HB783 - Rep. Ben Keathley (R) - Clarifies the short-term authority of local taxing entities relating to certain property tax rate and property tax rate ceiling adjustments in a year following a voluntary tax rate reduction
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| Summary: |
Currently, the governing body of a political subdivision may levy a tax rate lower than its tax rate ceiling. The governing body may, in a non-reassessment year, increase the lowered tax rate without voter approval, so long as the increased rate does not exceed the tax rate ceiling.
This bill clarifies current law by stating that reductions to the tax rate ceiling in a non-reassessment year will be applied in the immediately following year of general assessment. This bill also clarifies current law by stating that the governing body of a political subdivision may, in a non-reassessment year, increase the previously lowered tax rate in the manner provided in the bill, and that the increases to the tax rate ceiling in a non-reassessment year will be applied in the immediately following year of general assessment. |
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Chamber 1: Filed |
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HB743 - Rep. Ben Baker (R) - Authorizes a sales tax exemption for certain broadband equipment
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| Summary: |
Beginning January 1, 2026, this bill exempts from state and local sales and use tax all sales, purchases, or use of machinery and equipment used to provide broadband communications services by a broadband communications service provider. To qualify for the exemption, a provider must provide to the seller a certificate in writing of the exemption. The Director of the Department of Revenue must allow a provider to enter into a direct pay agreement with the Department to pay any applicable sales and use taxes on the equipment.
This bill is the same as SB 185 (2025) and similar to HB 2168 (2024). |
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Chamber 1: Filed |
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HB660 - Rep. Ben Keathley (R) - Modifies provisions relating to certain special taxing districts
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| Summary: |
This bill specifies that if a political subdivision submits a tax proposal for a new or increased tax authorized under a specific statute and it does not pass, the proposal cannot be submitted again for two years following the rejection.
The bill allows a political subdivision to reintroduce a previously rejected tax proposal to voters before the next election cycle if the new proposal introduces a new tax authorized by law or increases the rate of existing tax authorized by law in a federal - or state-declared natural disaster area.
The bill requires that if the governing body of a municipality wishes to establish a sales tax by way of a proposed community improvement district, the ordinance must be approved by a two- thirds vote of the governing body. Any ordinance or petition approved under these provisions that establishes a district that is funded by a sales tax is required to pass by at least a two-thirds majority vote.
This bill exempts non-profit entities pursuant to 26 U.S.C. Section 501(c) from any property tax or special assessment that might be levied by a taxing district.
This bill also requires that any ballot measure proposing a tax alteration on real property must clearly state the impact of the proposed change in terms of the actual amount per $100,000 of a property's market value within the ballot language.
The bill requires that if voters are asked to approve a permanent increase to the tax rate ceiling before a temporary levy increase expires, the ballot language must clearly indicate that if the permanent increase is approved, the temporary levy will become permanent.
The bill defines "current tax rate ceiling" and "increased tax rate ceiling". When a majority of voters in a political subdivision approve a tax rate increase, the subdivision must use the current tax rate ceiling and the approved increase for the following tax year. If the assessed valuation of real property decreases in that year, the subdivision can adjust its levy rates to ensure it receives the same revenue it would have received without the property value reduction. The use of the increased tax rate ceiling must be revenue neutral, as mandated by the Missouri Constitution. This bill further requires that any project proposals from a transportation development district be submitted to the Missouri Highways and Transportation Commission, or to the local transportation authority, as applicable, for approval prior to the construction or funding of any project. The Missouri Highways and Transportation Commission, or the local transportation authority, as applicable, must approve the project by a two-thirds majority if the proposed project is to be funded by a sales tax.
This bill is similar to HCS HB 2058 (2024). |
| Progress: |
Chamber 1: Filed |
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HB641 - Rep. Dane Diehl (R) - Modifies provisions relating to local use taxes
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| Summary: |
Current law authorizes counties and municipalities to impose a local use tax if a local sales tax is imposed.
This bill provides that the term "county or municipality" includes any taxing jurisdiction with the ability to impose a sales tax for emergency services.
This bill is the same as HB 2503 (2024). |
| Progress: |
Chamber 1: Filed |
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HB635 - Rep. Jeff Knight (R) - Provides a sales tax exemption for certain used tangible personal property
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| Summary: |
This bill exempts from sales and use tax all sales of used tangible personal property, including any tangible personal property that is sold a second time or any number of additional subsequent times after the initial point of sale, at an auction.
The provisions of this bill will not apply to motor vehicles, trailers, boats, or outboard motors purchased or acquired for use on the highways or waters of this state which are required to be titled.
This bill is the same as HB 1947 and similar to HCS HB 1606 (2024); and similar to HB 1141 (2023). |
| Progress: |
Chamber 1: Filed |
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HJR29 - Rep. Ann Kelley (R) - Proposes a constitutional amendment to allow counties and cities to increase local sales taxes upon approval by the voters
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| Summary: |
Currently, cities and counties must receive statutory authorization from the General Assembly to submit a proposed sales tax increase to their voters.
Upon voter approval, this Constitutional amendment allows cities and counties to submit proposed sales tax increases to their voters without the need for statutory authorization. Such question could only be submitted to voters on the general election ballot. |
| Progress: |
Chamber 1: Filed |
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HB493 - Rep. Dean Van Schoiack (R) - Provides a sales tax exemption for certain used personal property
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| Summary: |
This bill exempts from sales tax all sales of used tangible personal property, including any tangible personal property that is sold a second time or any number of additional subsequent times after the initial point of sale, at an auction.
The provisions of this bill do not apply to motor vehicles, trailers, boats, or outboard motors purchased or acquired for use on the highways or waters of this state which are required to be titled.
This bill is the same as HCS HB 1606 (2024) and similar to HB 1141 (2023). |
| Progress: |
Chamber 1: Filed |
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HB432 - Rep. Will Jobe (D) - Exempts the retail sale of food from state and local sales and use tax
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| Summary: |
Beginning January 1, 2026, this bill eliminates any State or local sales or use tax from being levied or imposed on any retail sale of food.
The bill modifies the term "food" to include only the types of food that are included in the Supplemental Nutrition Assistance Program.
This bill is the same as HB 1418 (2024) and similar to HB 591 (2023). |
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Chamber 1: Filed |
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HB345 - Rep. Ben Keathley (R) - Exempts the retail sale of food from state sales and use tax and phases out local sales and use tax on the retail sale of food over four years
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| Summary: |
Beginning August 28, 2025, there will be no state sales or use tax on retail food.
Beginning January 1, 2026, the rate of local sales and use tax on retail food will be annually reduced in four equal increments over a period of four years.
Beginning January 1, 2030, there will be no local sales or use tax on retail food.
This bill is the same as HB 2055 (2024) and similar to SB 1062 (2024). |
| Progress: |
Chamber 1: Filed |
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SJR48 - Sen. Adam Schnelting (R) - Modifies provisions relating to taxation
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| Summary: |
SJR 48 - This constitutional amendment, if approved by the voters, modifies provisions relating to taxation. STATE SPENDING This constitutional amendment, if approved by the voters, provides that the General Assembly shall have a spending limit equal to the previous fiscal year's appropriations plus the percentage growth in population, provided that the population grew by more than one percent from the previous calendar year. If the population grew by more than zero but less than one percent, the spending limit shall be equal to the previous fiscal year's appropriations plus one percent of such amount. If the population decreased from the previous calendar year, the spending limit shall be equal to the previous year's appropriations minus the percentage decline in population. Total state appropriations may exceed the spending limits only under certain conditions, as described in the amendment. The amendment establishes the "Tax Reform Fund" in the state treasury. For all fiscal years beginning on or after July 1, 2027, if net general revenue collections exceed anticipated expenditures by more than $1 million, such excess revenues shall be deposited into the fund. In any fiscal year in which a deposit is made into the fund and the balance of the fund is equal to or greater than $120 million, the General Assembly shall reduce the top rate of income tax by at least 0.1%, with an additional 0.05% reduction for each $60 million in excess of the $120 million minimum balance. Such reductions shall continue until the income tax is eliminated. Upon the elimination of the income tax, the General Assembly shall use the Tax Reform Fund to gradually reduce and eliminate the corporate income tax. Upon elimination of the corporate income tax, the Tax Reform Fund shall be used to supplement budget shortfalls, as described in the amendment. (Sections 20 and 20(a)) SALES TAXES Current law imposes a statewide sales tax at a statutory rate of 4%, with an additional 0.225% rate that is constitutionally authorized, for a total statewide sales tax rate of 4.225%. This constitutional amendment, if approved by the voters, provides that the General Assembly shall not impose a statutory sales tax rate in excess of 3.775%, for a total statewide rate of 4%. This amendment also requires the General Assembly to impose a statewide sales tax on lobbying services at a rate of 6%. Finally, this amendment repeals Article X, Section 26 of the constitution, which prohibits new sales taxes on transactions not taxed as of January 1, 2015. (Section 26) JOSH NORBERG
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| Progress: |
Chamber 1: Filed |
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HB321 - Rep. Bryant Wolfin (R) - Modifies provisions relating to local sales tax law exemptions
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| Summary: |
Currently, industries that use or consume:
(1) Electrical energy and gas (whether natural or artificial);
(2) Propane, water, coal, and energy sources;
(3) Chemicals; and
(4) Machinery, equipment, and materials;
in the manufacturing, processing, compounding, mining, or producing of any product, or use or consume such things in the processing of recovered materials, or use such things in research and development related to manufacturing, processing, compounding, mining, or producing any product, are exempt from local sales taxes, as described in the bill.
This bill repeals such exemption from local sales tax. |
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Chamber 1: Filed |
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HB66 - Rep. Matthew Overcast (R) - Modifies provisions related to county sales tax increases
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| Summary: |
Currently, no county shall submit to voters a proposal that results in a combined rate of sales taxes in excess of 1%.
Beginning August 28, 2025, a county must not submit to the voters any proposal that results in a combined rate of sales taxes in excess of 1.5%. A county may only submit to the voters a proposal that results in a combined rate of sales taxes in excess of 1% but less than 1.5% if the proposal is for the sole purpose of funding law enforcement. All sales tax elections for law enforcement purposes conducted during the November 8, 2022, general election will be deemed in compliance with state law if the aggregate sales tax rate is not in excess of 1.5%.
This bill is the same as HCS HB 2077 (2024). |
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Chamber 1: Filed |
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SJR32 - Sen. Brad Hudson (R) - Modifies provisions relating to taxation
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| Summary: |
SJR 32 - This constitutional amendment, if approved by the voters, modifies provisions relating to taxation. STATE SPENDING This constitutional amendment, if approved by the voters, provides that the General Assembly shall have a spending limit equal to the previous fiscal year's appropriations plus the percentage growth in population, provided that the population grew by more than one percent from the previous calendar year. If the population grew by more than zero but less than one percent, the spending limit shall be equal to the previous fiscal year's appropriations plus one percent of such amount. If the population decreased from the previous calendar year, the spending limit shall be equal to the previous year's appropriations minus the percentage decline in population. Total state appropriations may exceed the spending limits only under certain conditions, as described in the amendment. The amendment establishes the "Tax Reform Fund" in the state treasury. For all fiscal years beginning on or after July 1, 2027, if net general revenue collections exceed anticipated expenditures by more than $1 million, such excess revenues shall be deposited into the fund. In any fiscal year in which a deposit is made into the fund and the balance of the fund is equal to or greater than $120 million, the General Assembly shall reduce the top rate of income tax by at least 0.1%, with an additional 0.05% reduction for each $60 million in excess of the $120 million minimum balance. Such reductions shall continue until the income tax is eliminated. Upon the elimination of the income tax, the General Assembly shall use the Tax Reform Fund to gradually reduce and eliminate the corporate income tax. Upon elimination of the corporate income tax, the Tax Reform Fund shall be used to supplement budget shortfalls, as described in the amendment. (Sections 20 and 20(a)) SALES TAXES Current law imposes a statewide sales tax at a statutory rate of 4%, with an additional 0.225% rate that is constitutionally authorized, for a total statewide sales tax rate of 4.225%. This constitutional amendment, if approved by the voters, provides that the General Assembly shall not impose a statutory sales tax rate in excess of 3.775%, for a total statewide rate of 4%. This amendment also requires the General Assembly to impose a statewide sales tax on lobbying services at a rate of 6%. Finally, this amendment repeals Article X, Section 26 of the constitution, which prohibits new sales taxes on transactions not taxed as of January 1, 2015. (Section 26) JOSH NORBERG
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| Progress: |
Chamber 1: Filed |
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SJR31 - Sen. Ben Brown (R) - Modifies provisions relating to taxation
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| Summary: |
SJR 31 - This constitutional amendment, if approved by the voters, modifies provisions relating to taxation. STATE SPENDING This constitutional amendment, if approved by the voters, provides that the General Assembly shall have a spending limit equal to the previous fiscal year's appropriations plus the percentage growth in population, provided that the population grew by more than one percent from the previous calendar year. If the population grew by more than zero but less than one percent, the spending limit shall be equal to the previous fiscal year's appropriations plus one percent of such amount. If the population decreased from the previous calendar year, the spending limit shall be equal to the previous year's appropriations minus the percentage decline in population. Total state appropriations may exceed the spending limits only under certain conditions, as described in the amendment. The amendment establishes the "Tax Reform Fund" in the state treasury. For all fiscal years beginning on or after July 1, 2027, if net general revenue collections exceed anticipated expenditures by more than $1 million, such excess revenues shall be deposited into the fund. In any fiscal year in which a deposit is made into the fund and the balance of the fund is equal to or greater than $120 million, the General Assembly shall reduce the top rate of income tax by at least 0.1%, with an additional 0.05% reduction for each $60 million in excess of the $120 million minimum balance. Such reductions shall continue until the income tax is eliminated. Upon the elimination of the income tax, the General Assembly shall use the Tax Reform Fund to gradually reduce and eliminate the corporate income tax. Upon elimination of the corporate income tax, the Tax Reform Fund shall be used to supplement budget shortfalls, as described in the amendment. (Sections 20 and 20(a)) SALES TAXES Current law imposes a statewide sales tax at a statutory rate of 4%, with an additional 0.225% rate that is constitutionally authorized, for a total statewide sales tax rate of 4.225%. This constitutional amendment, if approved by the voters, provides that the General Assembly shall not impose a statutory sales tax rate in excess of 3.775%, for a total statewide rate of 4%. This amendment also requires the General Assembly to impose a statewide sales tax on lobbying services at a rate of 6%. Finally, this amendment repeals Article X, Section 26 of the constitution, which prohibits new sales taxes on transactions not taxed as of January 1, 2015. (Section 26) JOSH NORBERG
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| Progress: |
Chamber 1: Filed |
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SJR24 - Sen. Nick Schroer (R) - Modifies provisions relating to taxation
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| Summary: |
SJR 24 - This constitutional amendment, if approved by the voters, modifies provisions relating to taxation. STATE SPENDING This constitutional amendment, if approved by the voters, provides that the General Assembly shall have a spending limit equal to the previous fiscal year's appropriations plus the percentage growth in population, provided that the population grew by more than one percent from the previous calendar year. If the population grew by more than zero but less than one percent, the spending limit shall be equal to the previous fiscal year's appropriations plus one percent of such amount. If the population decreased from the previous calendar year, the spending limit shall be equal to the previous year's appropriations minus the percentage decline in population. Total state appropriations may exceed the spending limits only under certain conditions, as described in the amendment. The amendment establishes the "Tax Reform Fund" in the state treasury. For all fiscal years beginning on or after July 1, 2027, if net general revenue collections exceed anticipated expenditures by more than $1 million, such excess revenues shall be deposited into the fund. In any fiscal year in which a deposit is made into the fund and the balance of the fund is equal to or greater than $120 million, the General Assembly shall reduce the top rate of income tax by at least 0.1%, with an additional 0.05% reduction for each $60 million in excess of the $120 million minimum balance. Such reductions shall continue until the income tax is eliminated. Upon the elimination of the income tax, the General Assembly shall use the Tax Reform Fund to gradually reduce and eliminate the corporate income tax. Upon elimination of the corporate income tax, the Tax Reform Fund shall be used to supplement budget shortfalls, as described in the amendment. (Sections 20 and 20(a)) SALES TAXES Current law imposes a statewide sales tax at a statutory rate of 4%, with an additional 0.225% rate that is constitutionally authorized, for a total statewide sales tax rate of 4.225%. This constitutional amendment, if approved by the voters, provides that the General Assembly shall not impose a statutory sales tax rate in excess of 3.775%, for a total statewide rate of 4%. This amendment also requires the General Assembly to impose a statewide sales tax on lobbying services at a rate of 6%. Finally, this amendment repeals Article X, Section 26 of the constitution, which prohibits new sales taxes on transactions not taxed as of January 1, 2015. (Section 26) JOSH NORBERG
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| Progress: |
Chamber 1: Filed |
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SJR22 - Sen. Curtis Trent (R) - Modifies provisions relating to sales taxes
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| Summary: |
SJR 22 - Current law imposes a statewide sales tax at a statutory rate of 4%, with an additional 0.225% rate that is constitutionally authorized, for a total statewide sales tax rate of 4.225%. This constitutional amendment, if approved by the voters, provides that the General Assembly shall not impose a statutory sales tax rate in excess of 3.775%, for a total statewide rate of 4%. This amendment also requires the General Assembly to impose a statewide sales tax on lobbying services at a rate of 6%. Finally, this amendment repeals Article X, Section 26 of the constitution, which prohibits new sales taxes on transactions not taxed as of January 1, 2015. JOSH NORBERG
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| Progress: |
Chamber 1: Filed |
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SJR20 - Sen. Curtis Trent (R) - Modifies provisions relating to taxation
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| Summary: |
SJR 20 - This constitutional amendment, if approved by the voters, modifies provisions relating to taxation. STATE SPENDING This constitutional amendment, if approved by the voters, provides that the General Assembly shall have a spending limit equal to the previous fiscal year's appropriations plus the percentage growth in population, provided that the population grew by more than one percent from the previous calendar year. If the population grew by more than zero but less than one percent, the spending limit shall be equal to the previous fiscal year's appropriations plus one percent of such amount. If the population decreased from the previous calendar year, the spending limit shall be equal to the previous year's appropriations minus the percentage decline in population. Total state appropriations may exceed the spending limits only under certain conditions, as described in the amendment. The amendment establishes the "Tax Reform Fund" in the state treasury. For all fiscal years beginning on or after July 1, 2027, if net general revenue collections exceed anticipated expenditures by more than $1 million, such excess revenues shall be deposited into the fund. In any fiscal year in which a deposit is made into the fund and the balance of the fund is equal to or greater than $120 million, the General Assembly shall reduce the top rate of income tax by at least 0.1%, with an additional 0.05% reduction for each $60 million in excess of the $120 million minimum balance. Such reductions shall continue until the income tax is eliminated. Upon the elimination of the income tax, the General Assembly shall use the Tax Reform Fund to gradually reduce and eliminate the corporate income tax. Upon elimination of the corporate income tax, the Tax Reform Fund shall be used to supplement budget shortfalls, as described in the amendment. (Sections 20 and 20(a)) SALES TAXES Current law imposes a statewide sales tax at a statutory rate of 4%, with an additional 0.225% rate that is constitutionally authorized, for a total statewide sales tax rate of 4.225%. This constitutional amendment, if approved by the voters, provides that the General Assembly shall not impose a statutory sales tax rate in excess of 3.775%, for a total statewide rate of 4%. This amendment also requires the General Assembly to impose a statewide sales tax on lobbying services at a rate of 6%. Finally, this amendment repeals Article X, Section 26 of the constitution, which prohibits new sales taxes on transactions not taxed as of January 1, 2015. (Section 26) JOSH NORBERG
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| Progress: |
Chamber 1: Filed |
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SJR7 - Sen. Rick Brattin (R) - Replaces the property tax on real property with a sales tax
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| Summary: |
SJR 7 - This constitutional amendment, if approved by the voters, prohibits counties and political subdivisions from levying or collecting a tax on real property beginning January 1, 2027. In lieu of such property tax, the amendment requires a county to impose a sales tax on the sale of real property at a rate equal to the total combined rate of state and local sales taxes in effect at the location of the property, provided that all revenues generated by the tax are collected and distributed by the county in the same manner as the property tax levied prior to January 1, 2027. A taxpayer shall select whether to remit the tax due upon the transfer of the title of the property, or to remit ten percent of the sales tax due to the county collector upon the transfer of title of the property, and the remainder within five, ten, or fifteen years in equal annual installments. Financial institutions that are mortgage servicers shall pay sales tax obligations which they service from escrow accounts in one payment by the required due date. This amendment also requires a taxpayer who purchases his or her real property prior to January 1, 2027, to remit a tax equal to the total combined rate of state and local sales taxes in effect at the location of the property multiplied by the remaining mortgage balance on such property, provided that all revenues generated by the tax are collected and distributed by the county in the same manner as the property tax levied prior to January 1, 2027. A taxpayer shall select whether to remit the tax due by December 31, 2027, 2032, 2037, or 2042, with such payment made in equal annual installments. Financial institutions that are mortgage servicers shall pay sales tax obligations which they service from escrow accounts in one payment by the required due date. (Section 4(e)) This amendment also modifies a constitutional provision prohibiting sales taxes on transactions that were not subject to tax as of January 1, 2015, by providing an exemption for the sales tax imposed pursuant to the amendment. (Section 26) This amendment is identical to SJR 82 (2024), SJR 18 (2023), and SJR 59 (2022). JOSH NORBERG
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| Progress: |
Chamber 1: Filed |
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SB393 - Sen. Jill Carter (R) - Specifies that ATVs used for any agricultural purpose shall be considered farm machinery and equipment for purposes of a sales tax exemption
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| Summary: |
SB 393 - This act specifies that all-terrain vehicles used for any agricultural use shall be considered farm machinery and equipment for purposes of a sales tax exemption. This act is identical to SB 1261 (2024), and similar to HB 2831 (2024). ERIC VANDER WEERD
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| Progress: |
Chamber 1: Filed |
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SB382 - Sen. Travis Fitzwater (R) - Modifies provisions relating to local use taxes
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| Summary: |
SB 382 - Current law authorizes counties and municipalities to impose a local use tax if a local sales tax is imposed. This act provides that the term "county or municipality" shall include any taxing jurisdiction with the ability to impose a sales tax for emergency services. This act is identical to SB 1264 (2024) and HB 2503 (2024). JOSH NORBERG
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| Progress: |
Chamber 1: Filed |
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SB270 - Sen. Rusty Black (R) - Modifies provisions relating to emergency services
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| Summary: |
SB 270 - Current law authorizes counties and municipalities to impose a local use tax if a local sales tax is imposed. This act provides that the term "county or municipality" shall include any taxing jurisdiction with the ability to impose a sales tax for emergency services. This provision is identical to SB 1264 (2024) and HB 2503 (2024). This act modifies the State Advisory Council on Emergency Medical Services by changing the number of council members from 16 to no more than 23 and specifying the members who shall serve on the Council. Currently, members are appointed by the Governor with the advice and consent of the Senate. Under this act, the Director of the Department of Health and Senior Services, the regional EMS advisory committees, and the Time-Critical Diagnosis Advisory Committee shall appoint members. This provision is identical to SB 1277 (2024) and a provision in SCS/SB 1382 (2024). Current law authorizes ambulance and fire protection districts in certain counties to propose a sales tax at a rate of up to 0.5%. This act allows such districts to propose a sales tax of up to 1.0%. This provision is identical to SB 354 (2023), SB 966 (2022), SB 175 (2021), SB 869 (2020), and HB 2386 (2020), and to a provision in SCS/SB 770 (2020), and is substantially similar to a provision contained in SS#2/SCS/HCS/HB 1854 (2020) and HCS/SS#2/SB 704 (2020). SARAH HASKINS
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| Progress: |
Chamber 1: Filed |
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SB245 - Sen. Sandy Crawford (R) - Authorizes a sales tax exemption for certain property sold at auction
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| Summary: |
SB 245 - This act authorizes a state and local sales tax exemption for sales of tangible personal property, excluding motor vehicles, trailers, boats, or outboard motors, that is sold a second or additional time at an auction. These provisions are identical to provisions in HCS/HB 1427 (2024). JOSH NORBERG
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| Progress: |
Chamber 1: Filed |
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SB237 - Sen. Mike Henderson (R) - Modifies provisions relating to sales tax exemptions
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| Summary: |
SB 237 - Current law authorizes a state and local sales tax exemption for certain energy sources used in the manufacturing or producing of any product. This act repeals the local sales tax exemption and allows a political subdivision to exempt such transactions from local sales taxes levied by the political subdivision, provided that such exemption is approved by a vote of the people. JOSH NORBERG
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| Progress: |
Chamber 1: Filed |
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SB185 - Sen. Mike Cierpiot (R) - Authorizes a sales tax exemption for certain broadband equipment
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| Summary: |
SB 185 - For all tax years beginning on or after January 1, 2026, this act authorizes a state and local sales tax exemption for machinery and equipment used to provide broadband communications service by a broadband communications service provider, as such terms are defined in the act. This act is substantially similar to HB 2168 (2024). JOSH NORBERG
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| Progress: |
Chamber 1: Filed |
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SB57 - Sen. Mary Elizabeth Coleman (R) - Modifies provisions relating to sales tax exemptions
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| Summary: |
SB 57 - This act modifies provisions relating to sales tax exemptions. FOOD SALES TAX EXEMPTION Current law taxes retail sales of food, as defined in current law, at a rate of one percent. This act provides that retail sales of food shall be exempt from state sales taxes. This provision is identical to SCS/SB 161 (2023) and to a provision in SCS/HCS/HB 154 (2023), and is substantially similar to HB 1418 (2024), HB 1464 (2024), HB 2174 (2024), HB 260 (2023), HB 452 (2023), HB 591 (2023), HB 896 (2023), HCS#2/HB 1992 (2022), HB 1817 (2022), and HB 2530 (2022), and to a provision in HB 2815 (2024), HB 2887 (2024), HB 377 (2023), HCS/HBs 876, 771, 676 & 551 (2023), HB 1136 (2023), HB 1779 (2022), and HB 2249 (2022). This act also provides that, beginning on January 1, 2026, local sales taxes imposed on food shall annually be reduced in four equal increments over a period of four years. Beginning January 1, 2030, there shall be no local sales taxes imposed on food. (Section 144.014) This provision is identical to SB 1062 (2024), HB 2055 (2024), and HB 2273 (2024), and is substantially similar to a provision in HB 2401 (2024). DIAPERS SALES TAX EXEMPTION This act authorizes a sales tax exemption for the purchase of diapers, as defined in the act. (Section 144.030) This provision is identical to SB 1231 (2024), HB 290 (2023), SB 1124 (2022), and HB 2384 (2022), and to a provision in SB 858 (2024), SB 1119 (2024), HB 1762 (2024), HB 1920 (2024), HB 2112 (2024), SS/SCS/SBs 73 & 162 (2023), SCS/HCS/HB 154 (2023), HCS/SS/SB 143 (2023), and SS#2/SCS/SB 649 (2022), and is substantially similar to HB 351 (2023), HB 744 (2023), and HCS/HBs 1679, 2859, & 2272 (2022), and to a provision in HB 2187 (2024), SCS/SB 184 (2023), HCS/HBs 876, 771, 676 & 551 (2023), and HB 1136 (2023). JOSH NORBERG
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| Progress: |
Chamber 1: Filed |
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HB270 - Rep. Jim Kalberloh (R) - Authorizes a sales tax exemption for boat docks
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| Summary: |
This bill authorizes a sales tax exemption for boat dock rentals and leases.
This bill is the same as HB 2360 (2024) and similar to SB 1130 (2024) and HB 945 (2023). |
| Progress: |
Chamber 1: Filed |
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HB149 - Rep. Barry Hovis (R) - Modifies provisions relating to the recreation sales tax for certain counties
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| Summary: |
Currently, certain adjoining counties may jointly impose a sales tax in each of their respective counties for certain public recreational purposes. The sales taxes will not become effective unless it is approved by a majority of the voters in each county.
This bill changes the authorization language so that the counties do not have to act jointly. Each county is individually authorized to impose, upon voter approval, its own tax for certain public recreational purposes.
The bill updates provisions regarding the Joint County Recreational Lake Authority and specifies that the terms of members will be staggered so that two members' terms expire on December 31st of each even-numbered year
If enacted, this bill will initially only apply to Bollinger and Cape Girardeau counties.
This bill is similar to HB 2348 (2024) and HB 696 (2023). |
| Progress: |
Chamber 1: Filed |
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