MO HJR164

Proposes a constitutional amendment to be placed on the November 2026 ballot (or a special election) that would allow the Missouri legislature to expand state and local sales and use taxes to cover any goods and services

Expansion of sales tax base is permitted only for the stated purpose of reducing and eliminating the state individual income tax

Retains existing constitutional language prohibiting sales tax expansion on services not taxed as of January 1, 2015, but creates an exception when linked to income tax elimination

Exempts any tax or revenue increases enacted under this provision from constitutional spending limits found in Sections 18, 18(e), 30(a), 30(b), 30(c), and 30(d) of Article X

Introduced by Representative Davidson during the 103rd General Assembly's second regular session