Conservation Federation of Missouri v. Hanson

RONNIE L. WHITE, Judge.

Article IV, section 43 of Missouri’s constitution imposes a one-eighth of one percent sales tax, the proceeds of which are to be used by the State conservation commission for the purpose of conserving Missouri’s natural heritage. The trial court declared that these conservation sales tax proceeds were included in “Total State Revenues” for the purposes of calculating the state taxation and spending ceilings under the Hancock Amendment,1 and that the monies set aside for conservation purposes by article IV, section 43(b) were available to the General Assembly to make the…