Missouri Constitution Article X Sec. 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.
