State Tax Day - Current, S.21, Missouri—Multiple Taxes: Tax Overhaul Proposed Constitutional Amendment Allowed on August Ballot but Rewritten by Court of Appeals, (Jun 10, 2026)

The Missouri Court of Appeals allowed a tax overhaul proposed constitutional amendment onto the August ballot but required rewritten ballot language to clearly disclose that eliminating the income tax would rely on expanding sales and use taxes and removing existing constitutional limits. This case involved a challenge to a proposed Missouri constitutional amendment (H.J.R. 173 & 174), subject to voter approval, that would phase out and eliminate the state individual income tax, expand sales and use taxes to replace that revenue, and require local tax rate reductions tied to revenue changes. The General Assembly voted to truly agree to and pass such a proposed amendment. The General Assembly included a summary statement for the ballot title. The Secretary of State certified the official ballot title for the Resolution, which included the General Assembly’s summary statement and the auditor’s fiscal note summary. The Governor placed the Resolution on the August election ballot. The Secretary of State drafted a fair ballot language statement.

The Court of Appeals rejected the challenge that the proposed amendment violated the Missouri Constitution’s multiple article rule. Missouri’s Constitution limits amendments to one article. The appellant argued the proposed amendment improperly affected multiple articles. The court disagreed and held that even if an amendment affects other articles of the constitution, it was valid because all of the other provisions relate to a single central purpose, which is taxation. However, the court found the ballot language misleading in parts and rewrote both the summary statement and fair ballot language.

Owens and Missouri Promise PAC, et al v. Secretary Of State Hoskins, et al, Missouri Court of Appeals, Western District, WD88981 (consolidated with WD88982), June 5, 2026, ¶204-682