MO HJR80

Submits to Missouri voters in 2014 a constitutional amendment to repeal sections 1 and 6(a) of article X and adopt eleven new sections relating to taxation.

Prohibits the state from imposing income tax on individuals for tax years beginning January 1, 2018, and repeals existing individual income tax laws for tax years beginning January 1, 2015.

Caps individual income tax at 3 percent for tax years 2016-2017, then phases it out completely by January 1, 2018.

Establishes a new state sales tax effective January 1, 2016, at rates not exceeding 5 percent (4 percent on food) before 2018, then capped at 7 percent combined with other state taxes after January 1, 2018.

Exempts 27 categories of sales and services from the new sales tax, including professional services, real property, utilities, medical services, education, agricultural items, and manufacturing inputs; requires school district trust fund to receive revenue equal to 2010-2014 annual average.