Missouri Merchants & Manufacturers Ass'n v. State

Various organizations and taxpayers brought actions seeking refunds under the state constitution’s Hancock Amendment. These taxpayer litigants claim:(1) the formula for computing the refunds should be altered in light of this Court’s decision in Conservation Federation of Missouri v. Hanson, 994 S.W.2d 27 (Mo. banc 1999);(2) total state revenues, as defined in the constitution, should include certain tax credits; and(3) taxpayers who used tax credits to reduce their state tax liabilities should recover Hancock refunds based upon their tax liabilities before the liabilities were reduced by tax…