Missouri Ballot Measure · August 2026
Amendment 5
Removing protections to allow the legislature to rewrite sales tax policy.
A proposed constitutional amendment that would give the Missouri General Assembly five years to increase or create sales and use taxes 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.
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.

Quick Take
60-Second Reel
A short-form explainer for those on the go.
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.
StateJob Growth (YoY)Property Tax RateSales Tax RatePopulation GrowthGDP Growth
Missouri1.1%0.97%4.23%0.3%1.9%
Alaska1.5%1.04%0.00%-0.2%2.1%
Florida3.2%0.86%6.00%1.6%3.5%
Nevada2.7%0.55%6.85%1.2%3.1%
New Hampshire1.4%1.93%0.00%0.6%2.4%
South Dakota2.1%1.17%4.50%0.9%2.8%
Tennessee2.5%0.66%7.00%1.0%3.2%
Texas3.0%1.68%6.25%1.6%4.1%
Wyoming1.9%0.58%4.00%0.4%2.6%
Figures are illustrative comparisons. Update with current data from official sources prior to publication.
Do Your Own Research
Official 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.
View the Bill
Secretary of State
Official ballot information from the Missouri Secretary of State.
Visit SOS
Ballotpedia
Nonpartisan analysis, arguments for and against, and full background.
Read on Ballotpedia
Common Questions
Frequently Asked Questions
When will Missourians vote on Amendment 5?
Amendment 5 is scheduled to appear on the August 2026 Missouri ballot.
Does this immediately eliminate the income tax?
No. The amendment gives the General Assembly up to five years to phase out the individual income tax while restructuring sales and use taxes to replace the revenue.
Will sales taxes go up?
The amendment authorizes the legislature to increase existing sales and use taxes, or create new ones, in order to offset the loss of income tax revenue.
Where can I read the full text?
You can review the full text via the bill page link above, the Missouri Secretary of State website, and Ballotpedia's nonpartisan summary.
Stay Informed
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