Missouri voters are being asked to approve a constitutional framework that phases out the individual income tax while authorizing a broader sales-tax base. This hub brings the full record together in one place.
Future lawmakers still decide what is taxed, at what rate, and with which exemptions.
Income-tax reductions can be paired with broader taxes on goods and services.
The measure creates exceptions to voter-approved tax and revenue protections.
Act for Missouri's position
We support eliminating Missouri's individual income tax. We oppose using a constitutional tax-shift framework that expands future taxing authority, suspends existing safeguards, and asks voters to approve the machinery before seeing the implementation bill.
Watch the discussion
Watch our webinar for a guided discussion of Amendment 5, the proposed tax shift, and the constitutional safeguards Missouri voters should understand before casting their ballots.
Recommended starting point
A comprehensive examination of the amendment's mechanics, fiscal impact, sales-tax scenarios, constitutional carve-outs, winners and losers, and the argument for spending restraint instead of tax shifting.
Read the Complete Analysis →Explore the record
Search by argument or filter by stage of the debate.
Fact-checking Amendment 5's paid advertising against the court-certified ballot language and the measure's actual local-tax mechanism.
Read the Fact-Check →
Why Amendment 5 uses four “notwithstanding” clauses, which voter-approved protections they override, and why tax machinery does not belong in the Constitution.
Read Part One →
The schools clause, marijuana-tax exception, road-fund exemption, and Hancock exemption reveal the consequences the drafters expected.
Read Part Two →
A simple test of the claim that consumption taxes are more transparent than income taxes.
Read the Analysis →
The supply-chain argument contains a kernel of truth, but ignores tax cascading, federal burdens, pricing behavior, and newly taxed services.
Read the Response →
How Missouri's statewide school sales tax works and why a broader sales-tax base could matter to school finance.
Read the Explainer →
A comparison of the early versions showing what changed, what remained, and why the proposal was never a simple repeal.
Read the Analysis →
The early “fix” kept the constitutional tax-swap architecture and illustrated how service taxes could affect families.
Read the Early Analysis →
An early warning that the House vote was about removing constitutional limits and authorizing later tax restructuring.
Read the House Update →
The hearing placed the goods-and-services language, missing implementation details, and transportation concerns directly on the record.
Read the Hearing Report →
What the Senate changed, why the exemption window expanded from three years to five, and which core problems remained.
Read the Substitute Update →Try a broader search or select “All Articles.”
The central question
Amendment 5 authorizes future legislation affecting the sales-tax base, local tax adjustments, and constitutional safeguards. The implementation bill—not the ballot measure—would decide many of the details families and businesses need to calculate the real impact.
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