Budget & Taxes (Sales Tax)

in committee · Missouri · House May 15, 2026

HJR 155: 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

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesProposes replacing income/sales taxes with new sales tax structure, requiring revenue neutrality - directly addresses tax policy framework.95% confidence

Sub-Topics Business Taxes Income Tax Sales Tax

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in committee · Missouri · Senate Jan 15, 2026

SB 1040: Authorizes a sales tax for special educational services

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes voter-approved 0.25% sales tax specifically for special education funding, creating dedicated revenue stream for essential public services.95% confidence ✓ EducationSupports EducationAuthorizes local sales tax specifically for special education funding, directly increasing resources for K-12 educational services without restricting access.95% confidence

Sub-Topics Business Taxes Sales Tax School Funding Special Education

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in committee · Missouri · House May 15, 2026

HJR 131: Proposes a constitutional amendment relating to taxation

HJR 131 proposes a constitutional amendment to Missouri's Article X that would establish new property tax exemptions and set a state revenue limit. It would exempt certain properties (veterans' homesteads, manufacturing inventories, religious/charitable properties) from taxation and require counties to replace lost tax revenue through a new countywide tax on specific commercial property. The amendment also sets a state revenue cap, limiting total state taxes (excluding federal funds) to a formula based on historical revenue and Missouri personal income, effective for fiscal year 2027-2028. This would directly affect businesses (manufacturers, retailers), property owners (veterans, religious organizations), and local governments managing tax replacement mechanisms. The amendment requires voter approval to take effect.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill imposes state revenue cap limiting tax collection, restricting fiscal flexibility and government spending authority.90% confidence ✓ VeteransSupports VeteransExempts veterans' homesteads from property tax, directly reducing financial burden on veterans per bill's explicit language.95% confidence

Sub-Topics Property Tax Revenue Sales Tax

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in committee · Missouri · House Feb 24, 2026

HB 2627: Enacts provisions governing personal property taxation

HB 2627 requires counties and political subdivisions (like school districts and cities) to adjust property tax rates when property valuations change, ensuring tax revenue remains stable after reassessments. It mandates that tax rates for different property types (e.g., residential, commercial) be revised to generate the same revenue as the previous year, excluding new construction. School districts must also account for revenue from railroad/utility property and cap rate increases at inflation (CPI) or 5%, whichever is lower. The bill directly affects local governments responsible for setting property tax rates in Missouri.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates tax rate adjustments to maintain stable revenue after property reassessments, promoting fiscal responsibility and preventing revenue loss for local governments.95% confidence

Sub-Topics Property Tax Revenue Sales Tax

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in committee · Missouri · House May 15, 2026

HB 2550: Authorizes a transient guest tax for general revenue purposes in University City upon voter approval

HB 2550 proposes allowing University City (a city with 33,000-36,500 residents) to impose a tax on short-term hotel and motel stays, but only if voters approve it. The tax would apply to guests staying 31 days or less per quarter, capped at 8% of the room charge per night, and must be listed separately from other fees. Proceeds would fund general city operations, not specific projects. The bill requires a voter referendum with a specific ballot question, and the tax would only take effect after a majority votes "yes" at an election. (Note: This bill is procedural and requires voter approval before implementation.)

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes new transient guest tax (max 8%) for general city operations funding, increasing local revenue sources for budget purposes.95% confidence

Sub-Topics Business Taxes Revenue Sales Tax

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in committee · Missouri · Senate Feb 25, 2026

SB 1017: Authorizes a state sales tax exemption for food

SB 1017 would exempt food purchases from the state sales tax, directly affecting consumers who buy groceries and prepared food. The bill would remove the sales tax on eligible food items, making them cheaper for shoppers. Currently pending in committee (scheduled for a hearing on 2026-01-28), it has not yet been voted on or enacted. This is a straightforward policy change with no additional mechanisms described in the provided context.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts food from sales tax, providing direct tax relief for consumers (especially lower-income households purchasing necessities), aligning with tax relief indicators for middle/lower income.95% confidence

Sub-Topics Sales Tax

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in committee · Missouri · Senate Feb 25, 2026

SB 1239: Authorizes a sales tax exemption for food

SB 1239 would exempt food items from state sales tax if passed. This would directly benefit consumers purchasing groceries and prepared food, as they would no longer pay sales tax on these items. The bill's key provision is a simple change to tax law removing sales tax from eligible food products. The bill is currently in early stages (prefiled and first reading) and has not yet become law.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts food from sales tax, providing direct tax relief to consumers purchasing groceries, particularly benefiting lower-income households.95% confidence

Sub-Topics Procurement Sales Tax

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in committee · Missouri · House Mar 4, 2026

HB 2060: Modifies provisions relating to the classification of certain residential real property used for short-term rentals

HB 2060 reclassifies short-term residential rentals (less than 30 days) as "residential property" for tax purposes in Missouri, directly affecting homeowners and property managers who rent single-family homes or rooms for brief stays. The bill clarifies that such rentals - subject to sales tax under state law - must be taxed as residential property, not as "transient housing" like hotels. This change ensures these properties are treated consistently with traditional residential real estate under Missouri's tax classification system. The law also updates definitions to exclude short-term rentals from being considered "transient housing" for tax classification purposes.

Topics ✗ Budget & TaxesOpposes Budget & TaxesReclassifies short-term rentals to residential tax rate, reducing state tax revenue from this sector and weakening fiscal management by lowering tax burden on property owners.95% confidence

Sub-Topics Property Tax Sales Tax

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in committee · Missouri · House May 15, 2026

HB 2432: Authorizes the city of Richmond to levy a sales tax whose revenues are dedicated to public safety upon voter approval

HB 2432 allows eligible cities meeting specific population and county criteria (e.g., cities with 3,000-3,300 residents in certain counties) to impose a 0.5% sales tax on retail purchases, but only after voter approval in a general or special election. All revenue from this tax must be used exclusively for public safety services, including police, fire, and emergency medical equipment, salaries, and facilities, and must be deposited in a special trust fund. The tax is in addition to existing sales taxes and requires a majority "yes" vote to take effect, with no re-submission allowed for 12 months if rejected. Cities must meet one of 21 defined population thresholds to qualify for this tax authority.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes dedicated 0.5% sales tax for public safety services (police/fire/EMS), directing all revenue exclusively to essential program funding per bill language.90% confidence ✓ Criminal JusticeSupports Criminal JusticeAuthorizes dedicated sales tax revenue for public safety services including police, fire, and emergency medical equipment, directly funding law enforcement within criminal justice framework.95% confidence

Sub-Topics Debt & Bonds Sales Tax Tax Incentives Policing

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in committee · Missouri · Senate Jan 27, 2026

SB 1179: Provides that local taxes and fees on motor fuel shall expire five years after enactment unless reauthorized by a two-thirds vote of the political subdivision

SB 1179 - This act provides that any tax, excise, license or fee upon, measured by or with respect to the importation, receipt, manufacture, storage, transportation, sale or use of fuel used for propelling motor vehicles authorized by a political subdivision shall expire five years after enactment unless reauthorized by a two-thirds majority vote of the people of the political subdivision. This act is identical to SB 831 (2025). TAYLOR MIDDLETON

Topics ✗ Budget & TaxesOpposes Budget & TaxesRequires reauthorization by two-thirds vote for local motor fuel taxes to continue, restricting ongoing tax collection and limiting fiscal permanence without explicit renewal.92% confidence ✗ TransportationOpposes TransportationBill requires reauthorization for motor fuel taxes, risking defunding of transportation projects without local approval.85% confidence

Sub-Topics Business Taxes Sales Tax Transportation Funding

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