MO HJR91

Submits to Missouri voters a constitutional amendment to add a new section 11 to article IX, to be voted on at the general election on Tuesday following the first Monday in November 2014, or at a special election called by the governor.

Imposes an additional state sales tax of one-fourth of one percent (0.25%) on all sellers of tangible personal property and taxable services, with a corresponding use tax of one-fourth of one percent.

Dedicates revenue from the new sales and use tax to primary and secondary education for infrastructure development, equipment purchasing, and bond payments.

Distributes the additional revenue to school districts in proportion to each district's weighted average daily attendance as compared to total weighted average daily attendance statewide in the preceding year.

Makes the tax effective January 1, 2015, and exempts the revenue from being counted as "total state revenue" or "expense of state government" under article X of the Missouri Constitution.