MO HJR125

Proposes a constitutional amendment to be placed on the November 2026 general election ballot or a special election called by the governor

Beginning in 2027, allows political subdivisions to increase existing local sales tax rates without additional authorization from the General Assembly, subject to voter approval at a state primary or general election

Beginning in 2027, allows political subdivisions to change the designated purpose of an existing sales tax with voter approval at a state primary or general election

Requires ballot questions to clearly state the tax name, existing rate/purpose, and proposed rate/purpose, with changes taking effect the first day of the calendar quarter following the election

Preserves the existing authority of political subdivisions to increase sales taxes through processes already authorized by the General Assembly