Section 6 Defining ?Total State Revenues?

• Library: Tax Law 2009

Article X, § 17(1), of the Missouri Constitution defines “[t]otal state revenues” to include “all general and special revenues, license and fees, excluding federal funds, as defined in the budget message of the governor for fiscal year 1980–1981.” The “total state revenues” concept is key to the calculation of whether Missouri Constitution article X, § 18(a)’s limit on the General Assembly’s imposition of taxes in any fiscal year has been exceeded, thus triggering the § 18(b) refund provision. Section 18(e) also contains a one percent of total state revenues limit as an alternative limit on the General Assembly’s ability to increase taxes or fees in any fiscal year without obtaining voter approval.

Substantial disagreement has arisen over what items are properly includable in total state revenues, resulting in numerous judicial decisions and Missouri Attorney General...