Modifies provisions relating to the State Tax Commission

SB 19 creates a new State Tax Commission within the Missouri Department of Revenue, replacing the previous structure. It establishes that the commission will have three members appointed by the governor (with Senate approval) for staggered six-year terms, but starting January 1, 2026, vacancies will be filled by voter election at general elections, with members serving two-year terms and limited to six total terms. Commissioners must be state residents for five years, avoid outside employment or conflicts of interest (including no ties to corporations assessed by the commission), and serve full-time. The bill directly affects the composition and appointment process of the tax commission, shifting control from executive appointment to voter selection for future vacancies.