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Missouri Sales Tax for Parks and Conservation Amendment (2026)

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Missouri Sales Tax for Parks and Conservation Amendment

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Election date

November 3, 2026

Topic
Parks, land, and natural area conservation and Sales taxes
Status

On the ballot

Type
Automatic ballot referral
Origin

Dictated by law



The Missouri Sales Tax for Parks and Conservation Measure will appear the November 3, 2026, ballot in Missouri as an automatic ballot referral.

A "yes" vote supports renewing the existing sales and use tax of 0.1% for 10 years to fund state parks and soil and water conservation programs.

A "no" vote opposes renewing the existing sales and use tax of 0.1% for 10 years to fund state parks and soil and water conservation programs.

Overview

What would this amendment do?

This amendment would renew the existing sales and use tax of 0.1 percent for 10 years. The revenue from the tax goes toward state parks and soil and water conservation efforts.[1]

According to the Missouri Department of Natural Resources, approximately half of the revenue generated from the tax is allocated to conserving soil and water resources within the state, and that the tax has generated over $772 million in revenue.[2]

Does this amendment get automatically referred to the ballot?

This amendment was automatically referred to the 2026 ballot. The measure originated with a 1984 constitutional amendment. Due to the wording of this original amendment and subsequent iterations, the measure needed to be renewed by voters. It is automatically referred to the ballot every 10 years. Previous versions of this amendment were approved in 1988, 1996, 2006, and 2016.[2]

Text of measure

Constitutional changes

See also: Section 47 of Article IV of the Missouri Constitution

The amendment would repeal and replace Section 47(c) of Article IV of the Missouri Constitution. The current text is as follows:[2]

Section 47(C). Provisions Self-Enforcing, Exception—Not Part of General Revenue or Expense of State—Effective and Expiration Dates.— All laws inconsistent with this amendment shall no longer remain in full force and effect after the effective date of this section. All of the provisions of Sections 47(a), 47(b) and 47(c) shall be self-enforcing except that the General Assembly shall adjust brackets for the collection of the sales and use taxes. The additional revenue provided by Sections 47(a), 47(b) and 47(c) shall not be part of the "total state revenue" within the meaning of Sections 17 and 18 of Article X of this Constitution. The expenditure of this additional revenue shall not be an "expense of state government" under Section 20 of Article X of this Constitution. Upon voter approval of this measure in a general election held in 2006, or at a special election to be called by the governor for that purpose, the provisions of this section, 47(b), and 47(a) shall be reauthorized and continue until a general election is held in 2016 or at a special election to be called by the governor for that purpose. Every ten years thereafter, the issue of whether to continue to impose the sales and use tax described in this section shall be resubmitted to the voters for approval. If a majority of the voters fail to approve the continuance of such sales and use tax, Section 47(a), 47(b), and 47(c) shall terminate at the end of the second fiscal year after the last election was held.[3]

Support

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Opposition

Ballotpedia has not located a campaign in opposition to the ballot measure. You can share campaign information or arguments, along with source links for this information, with us at editor@ballotpedia.org.

Background

History of the sales tax for parks and conservation

On August 7, 1984, 50.1% of voters approved Conservation Sales Tax, which established a sales tax of one-tenth of 1%, one-half to be used for state park purposes; one-half for soil and water conservation purposes. The issue was placed on the ballot by the Citizens Committee for Soil, Water and State Parks, which was established in 1983.[1]

According to the Missouri Department of Natural Resources, approximately half of the revenue generated from the tax was allocated to conserving soil and water resources within the state. The major portion of this allocation for soil and water conservation was utilized to provide assistance to agricultural landowners. This assistance was facilitated through programs established by the Soil and Water Districts Commission, which were administered by the Soil and Water Conservation Program across the 114 counties in Missouri. The Conservation Tax had totaled over $772 million since 1984, according to the Missouri Department of Natural resources.[1]

Voter approval of renewal of the sales tax for parks and conservation

The sales tax for parks and conservation that voters approved in 1984 was designed to expire without voter renewal. In 1988, over 68% of voters favored extending the tax for 10 years via Amendment 7. In 1996, 66% of voters supported Amendment 8, which extended the tax for 10 additional years. In 2006, 70% of voters approved an extension via Amendment 1. And in 2016, 79.88% of voters approved to extend the sales tax.

The following table summarizes each renewal amendment:

Amendment Year Percent “Yes” Percent “No”
Amendment 7 1988 68.66% 31.34%
Amendment 8 1996 66.61% 33.39%
Amendment 1 2006 70.79% 29.21%
Amendment 1 2016 79.88% 20.12%
Average 71.48% 28.51%

Path to the ballot

See also: Amending the Missouri Constitution

Either chamber of the Missouri General Assembly is allowed to propose an amendment. A majority of members in both chambers must approve it in order to refer the measure to the ballot. If the measure is approved by a simple majority of voters, it becomes part of the Missouri Constitution.

This amendment is a reauthorization of the sales and use tax originally passed in 1984 and last approved in 2006. Every 10 years, this measure is automatically put before the voters for approval.

How to cast a vote

See also: Voting in Missouri

See below to learn more about current voter registration rules, identification requirements, and poll times in Missouri.

How to vote in Missouri


See also

2026 ballot measures

View other measures certified for the 2026 ballot across the U.S. and in Missouri.

Missouri ballot measures

Explore Missouri's ballot measure history, including

Automatic referral process

Understand how measures are placed on the ballot and the rules that apply.

External links

Footnotes

  1. 1.0 1.1 1.2 Missouri Department of Natural Resources, "History of the Parks, Soils and Water Sales Tax," accessed July 25, 2023
  2. 2.0 2.1 2.2 Missouri Secretary of State, "Missouri Constitution," accessed July 21, 2023
  3. Note: This text is quoted verbatim from the original source.
  4. Missouri Secretary of State - Elections and Voting, "Frequently Asked Questions," accessed April 4, 2023
  5. 5.0 5.1 5.2 Missouri Secretary of State, "Register to Vote," accessed April 4, 2023
  6. 6.0 6.1 6.2 NCSL, "State Profiles: Elections," accessed August 27, 2024
  7. BillTrack50, "MO HB1878," accessed April 4, 2023
  8. Missouri Secretary of State, "FAQs Voter Registration," accessed August 27, 2024
  9. Under federal law, the national mail voter registration application (a version of which is in use in all states with voter registration systems) requires applicants to indicate that they are U.S. citizens in order to complete an application to vote in state or federal elections, but does not require voters to provide documentary proof of citizenship. According to the U.S. Department of Justice, the application "may require only the minimum amount of information necessary to prevent duplicate voter registrations and permit State officials both to determine the eligibility of the applicant to vote and to administer the voting process."
  10. Missouri Secretary of State, "How To Vote," accessed August 27, 2024
  11. Missouri Secretary of State, "Do I need an ID to vote?" accessed April 3, 2023