Missourians for Tax Justice Education Project v. Holden

ROBERTSON, Judge.

Missourians for Tax Justice Education Project, Inc., and the Missouri Association for Social Welfare are not-for-profit Missouri corporations. Each of these appellants paid sales tax during the state’s fiscal years 1995 and 1996, but paid no income tax. Larry C. Gaines and LaVonne Shinn, also appellants, are individual Missouri residents who paid sales tax but no income tax during the same fiscal years.

Article X, section 18(b) of the Missouri Constitution requires the government to refund state revenues on a pro rata basis to Missouri state income taxpayers when “total state…