Missouri Ballot Measure · August 2026
Amendment 5
Removing protections to allow the legislature to rewrite tax policy.
A proposed constitutional amendment that would give the Missouri General Assembly five years to increase or create sales and use taxes or ANY similar transaction based tax in order to replace the individual income tax.
At a Glance
What Amendment 5 Does
If approved by Missouri voters in August 2026, Amendment 5 would amend the Missouri Constitution to allow the state legislature to increase or create ANY new state or local taxes imposed on the transactions of any goods or services for the purpose of reducing the state individual income tax.
5
Years to Increase Sales Tax Revenue
The General Assembly would have up to 5 years to pass legislation that would increase sales tax revenue.
0
Individual Income Tax
Goal: reduce and eliminate Missouri's individual income tax.
3
Key Provisions
Three core changes to Missouri's tax framework outlined below.
Your Ballot Choice
What Your Vote Means
Here is the simple meaning of a Yes vote and a No vote on Amendment 5.
A “Yes” Vote
A Yes vote gives the legislature 5 years to increase transaction-based taxes on any goods or services without a vote of the people.
  • You are NOT voting on a specific plan. NO plan has been presented to the legislature.
  • The legislature would create & implement the plan over the next 5 years.
  • This means new AND higher taxes on things people buy and services people use.
A “No” Vote
A No vote means nothing changes. Taxpayers keep the protections that preserve their right to vote on tax increases.
  • The current top individual income tax rate of 4.7% would stay in place.
  • People keep their voice on tax increases.
  • Decreasing the individual income tax could be done by changing statute instead of removing constitutional protections.
In short: 
Yes gives lawmakers new power to create a new tax plan over the next 5 years. 
No keeps the current rules and your right to vote on tax increases.
The Details
Three Key Provisions
01 · Increase Sales & Use Taxes
Gives the General Assembly 5 years to increase or create sales/use taxes that would be used to replace Missouri's individual income tax. 
See Page 2, Lines 5-26.
02 · Eliminate Income Tax
AFTER revenue increases from increased sales/use taxes, the individual income tax would be reduced and potentially eliminated. 
See Page 2, Lines 9-14.
03 · One Time Adjustment
After 1 year of increased sales tax, local governments will make a one-time adjustment to local sales tax, property tax levies or local earnings tax. School funding will be fully protected. 
See Page 2, Lines 27-54.
Watch & Learn
Understanding Amendment 5
Senator Joe Nicola Breaks It Down
In this video, Senator Joe Nicola discusses Amendment 5 with Ray McCarty.  They walk Missouri voters through what Amendment 5 does, why it matters for working families, and what to expect during the five-year transition. Get the full picture before you head to the ballot box.

Preview of the PDF Guide to A5
Free Download
PDF Guide to A5
Download the free PDF guide for a clear, printable section-by-section breakdown of Amendment 5. It is a simple resource you can review yourself or share with others who want to better understand what the proposal does and what a vote means.
By the Numbers
Missouri vs. The 8 No-Income-Tax States
See how Missouri's economic indicators compare to the eight states that currently operate without an individual income tax.
State​2025 Job GrowthCost of Living IndexTax Competiveness
Missouri​1.7%
88.612th
Alaska​0%
1294th
Florida0.4%
100.75th
Nevada​- 0.5%
100.720th
New Hampshire- 0.8%110.13rd
South Dakota0.6%94.12nd
Tennessee0.7%88.98th
Texas0.8%90.77th
Wyoming- 0.3%93.71st
Common Questions
Frequently Asked Questions
If A5 passes, will ALL of my income tax be eliminated?
NO! You will still pay ALL of your federal income tax regardless of any reduction or even elimination of your state individual income tax. This means you will continue to pay the MAJORITY of your total income tax bill.
If A5 passes, will my taxes be lowered immediately?
No.  If Amendment 5 passes, all taxes remain in place until the legislature creates a new tax plan.  In Year 1 after the new plan is created, you will pay BOTH your state income tax AND increased sales taxes. State income tax will ONLY be reduced AFTER the state's revenues have increased.
If A5 passes, will sales taxes go up?
Yes. The sales/use tax base will be expanded and the legislature will have authority to raise rates as they choose and also to create new taxes related to the transactions of goods & services.  You can expect services to be taxed and new business taxes could also be implemented.  One example would be the creation of a VAT tax.
Can we lower or eliminate the state income tax without giving up our Constitutional protections?
Yes. Missouri already has a statute that reduces the income tax rate based on revenue growth. We've already seen a reduction in our income tax rate in recent years.  That statute could be changed by the legislature in order to lower the rate even further without a change to our constitution.
Do Your Own Research
Resources & Links
Explore the full text of the amendment, official state information, and independent analysis.
Bill Text
Read the complete legislative language of the proposed amendment.
Secretary of State
Official ballot information from the Missouri Secretary of State.
Ballotpedia
Nonpartisan analysis, arguments for and against, and full background.