HB 2690 would replace Missouri's individual and corporate income taxes, estate tax, and related deductions with a 5.11% tax on all new retail purchases and services starting in 2028. It requires the state to adjust the tax rate if revenue changes and provides monthly sales tax rebates to qualifying families based on federal poverty guidelines. The bill directly affects all Missouri residents and businesses by shifting tax responsibility from income to consumption. It must be approved by voters in a 2026 referendum to take effect.
HJR 164 proposes a constitutional amendment in Missouri that would prohibit expanding state and local sales/use taxes to cover new services or transactions after January 1, 2015, unless the expansion is specifically intended to reduce or eliminate the state individual income tax. It would allow the legislature to broaden the sales tax base for this purpose and exempt such tax increases from certain revenue requirements and reporting rules. The amendment, if approved by voters, would directly affect Missouri taxpayers and lawmakers by restricting future tax expansions while creating a pathway to replace income tax with sales tax. This proposal requires voter approval in a 2026 election and is not yet law.
HB 3044 would allow Park Hills to impose a tax of up to 5% per night on hotel and motel stays for short-term guests (occupying rooms 31 days or less per quarter), but only if voters approve it. The tax must be added separately to room rates and cannot exceed 5% of the nightly charge. All revenue would fund tourism promotion and economic development efforts in the city. The tax requires a voter approval vote through a ballot question before it can take effect.
HB 3036 would allow the city of Knob Noster to impose a 5% tax on short-term hotel or campground stays (31 days or less per quarter) if approved by voters. The tax would be added to nightly charges, billed separately, and used for general city funds like roads or services. It requires a voter referendum at a general election, with the tax only taking effect if a majority votes "yes." The bill does not change current tax rules but authorizes a new revenue source pending community approval.
HB 2686 clarifies Missouri's sales tax exemptions for businesses purchasing physical goods used in manufacturing, recycling, and repair operations. It specifically exempts materials, machinery, and parts intended for direct use in production, recycling facilities, vehicle repairs, and government contracts. Businesses buying these items for operational use will not pay sales tax on them. This affects manufacturers, recyclers, repair shops, and suppliers to government contracts. The bill refines existing exemption rules without creating new tax breaks, making the policy clearer for affected businesses.
HB 3143 allows counties to propose a local sales tax of up to 0.25% on everyday purchases, but only after voters approve it in an election. If approved, the tax revenue must be used exclusively for senior citizen services, such as meals, transportation, or wellness programs, and cannot fund other county expenses. The tax would be collected separately from other sales taxes, administered by the state revenue department, and deposited into a dedicated "Senior Services Sales Tax Trust Fund." Counties must submit the tax proposal to voters via a specific ballot question asking if they support the tax for senior services.
HJR 155 proposes replacing Missouri's individual and corporate income taxes and current sales tax with a new 5.11% tax on retail sales of new tangible property and taxable services, effective for tax years beginning January 1, 2028. It would exempt business purchases for resale, operations (including agriculture), and investment property held exclusively for appreciation or income. The bill requires revenue neutrality adjustments if tax revenue falls short of lost income tax revenue, with local tax rates recalculated to maintain previous revenue levels. This constitutional amendment must be approved by Missouri voters in the 2026 general election.
SB 1040 would allow metropolitan school districts to seek voter approval for a 0.25% sales tax specifically to fund special educational services. The tax would be listed separately on receipts and require a majority "yes" vote in a general election. If approved, revenue would go into a dedicated trust fund, with 1% covering collection costs, and all funds must stay separate from state money. The tax cannot be imposed without voter consent and can only be used for special education programs within the district.
HB 1799 allows property taxpayers in local political subdivisions to petition for a reduction in their area's combined property tax rate through a voter-approved process. Taxpayers must gather signatures equal to 5% of voters in the last election for the governing body, pay verification fees (up to $0.50 per signature), and submit the petition to the local election authority. If approved by a majority vote in the next general election, the tax rate is reduced by the approved percentage - capped at 5% - but cannot affect taxes for debt service or be proposed more frequently than every four years. This bill directly affects homeowners and property owners in cities, counties, or other local governments that levy property taxes.
HB 2039 creates a state tax credit for individual volunteer drivers who provide transportation for qualified 501(c)(3) nonprofit organizations without expecting payment. It allows eligible taxpayers to claim a credit covering unreimbursed driving costs (gas, diesel, or electric charging) and mileage at the IRS business rate, up to $3,000 per year, adjusted annually for inflation. The credit is non-refundable, can be carried forward for three years, and is subject to a $1 million annual cap across all claimants. The program expires after six years unless renewed by the legislature.
