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Effective - 08 Dec 2016, see footnotebottom

  X Section 26.  Prohibition on new or local sales, use, or other similar transaction-based tax not subject to such tax as of January 1, 2015. — In order to prohibit an increase in the tax burden on the citizens of Missouri, state and local sales and use taxes (or any similar transaction-based tax) shall not be expanded to impose taxes on any service or transaction that was not subject to sales, use or similar transaction-based tax on January 1, 2015.

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(Adopted November 8, 2016).


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