Did Missouri’s AG approval of the 2024 tobacco-tax petition fiscal summary confirm its dollar estimates?

Plain-English summary

Missouri’s State Auditor sent the AG a fiscal note and summary for a 2024 initiative petition concerning tobacco taxes and a childhood-cancer fund. The submitted summary estimated about $34 million in annual state revenue, up to $15,000 in one-time state costs, at least $879,000 in annual state costs, and a possible $2.4 million annual drop in local revenue due to decreased cigarette sales. Those were the summary’s estimates, not figures independently validated in the letter.

The AG approved the summary’s “legal content and form” under § 116.175.4, RSMo. The letter expressly said this was neither an endorsement of the proposed measure nor a judgment about “the fairness or sufficiency of the estimated fiscal impact.” It did not approve the underlying tax proposal as policy or establish that the proposal became law.

What this means for you

Voters and petition readers

The approval meant the AG had completed the stated legal-form review of the fiscal-note summary. It did not certify the accuracy of the dollar estimates or express support for the petition.

Initiative proponents and election officials

The opinion identified a limited statutory review of the State Auditor’s submitted summary. Its conclusion covered that summary’s legal content and form, not the merits of the proposed tax.

Common questions

Q: Did the AG verify the petition’s projected revenue and costs? A: No. The letter expressly excluded fairness and sufficiency of the fiscal-impact estimates from its review.

Q: Did approval mean the AG supported the tobacco-tax proposal? A: No. The letter expressly disclaimed an endorsement or any view about the proponents’ objectives.

Q: What exactly was approved?
A: The legal content and form of the fiscal-note summary the State Auditor submitted under the initiative-review statute.

Background and statutory framework

The Auditor’s request invoked § 116.175, RSMo, and the AG cited § 116.175.4 for its approval. The record reproduced the submitted fiscal estimates before stating the narrow conclusion. The petition and its potential fiscal effects remained separate from the AG’s legal-form review.

Citations and references

• § 116.175, RSMo (fiscal-note submission).
• § 116.175.4, RSMo (AG review of the summary).

Source

• Landing page: https://ago.mo.gov/other-resources/ag-opinions/
• Original PDF: https://ago.mo.gov/wp-content/uploads/10-2024.pdf

Original opinion text

ATTORNEY GENERAL OF MISSOURI
ANDREW BAILEY
April 8, 2024
OPINION LETTER NO. 10-2024
The Honorable Scott Fitzpatrick
Missouri State Auditor
State Capitol, Room 229
Jefferson City, MO 65101
Dear Auditor Fitzpatrick:
This office received your letter of March 28, 2024, submitting a fiscal note and fiscal note summary prepared under § 116.175, RSMo, for an initiative petition submitted by Deidre Hirner, 2024-174. The fiscal note summary that you submitted is as follows: State government entities estimate annual increased revenue of approximately $34 million, one-time costs of up to $15,000, and annual increased costs of at least $879,000. The revenue for local governmental entities could decreased by $2.4 million annually due to decreased cigarette sales. Under § 116.175.4, RSMo, we approve the legal content and form of the fiscal note summary. Because our review of the fiscal note summary is mandated by statute, no action that we take with respect to such review should be construed as an endorsement of the initiative petition or as the expression of any view regarding the objectives of its proponents. Furthermore, our review under § 116.175.4 does not examine the fairness or sufficiency of the estimated fiscal impact. Very truly yours,

ANDREW BAILEY
Attorney General

Supreme Court Building
207 W. High Street
P.O. Box 899
Jefferson City, MO 65102
Phone: (573) 751-3321
Fax: (573) 751-0774
www.ago.mo.gov

OP-2024-012