Missouri Constitution
Article X - Taxation
Section 26 Prohibition on new or local sales, use, or other similar transactionbased tax not subject to such tax as of January 1, 2015.

Universal Citation: MO Const art X § 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)

Disclaimer: This Constitution may not be the most recent version. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information on this site. The official state website may have more current and complete information.

Missouri ConstitutionArticle X - TaxationSection 26 Prohibition on new or local sales, use, or other similar transactionbased tax not subject to such tax as of January 1, 2015.

Missouri Constitution
Article X - Taxation
Section 26 Prohibition on new or local sales, use, or other similar transactionbased tax not subject to such tax as of January 1, 2015.