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)
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