MO HJR56

Submits to Missouri voters a constitutional amendment to repeal and replace section 43(c) of article IV of the Missouri Constitution relating to sales and use tax for conservation

Reauthorizes the conservation sales and use tax provisions upon voter approval in the 2012 general election or special election called by the governor

Requires the conservation sales and use tax to be resubmitted to voters every ten years for continued approval beginning with a general election in 2022 or special election called by the governor

Terminates sections 43(a)-(c) at the end of the second fiscal year following an election if voters fail to approve continuation of the sales and use tax

Directs the General Assembly to adjust tax brackets for collection of the sales and use taxes under the reauthorized provisions