Did the Missouri AG approve the fiscal note summary for local tobacco-tax initiative petition 2026-004?

Plain-English summary

The Missouri Attorney General approved the legal content and form of the fiscal note summary for initiative petition 2026-004, a proposed amendment to Article X of the Missouri Constitution involving local tobacco taxes.

The summary estimated no direct state or local costs or savings. It said attempts to impose or change a local tobacco tax could affect revenue or create election-related and other costs that would vary by jurisdiction and election timing.

The approval was limited. The Attorney General did not assess whether the estimated fiscal impact was fair or sufficient, and the letter expressly said approval was not an endorsement of the petition or its objectives.

What this means for you

Initiative sponsors

The fiscal note summary cleared the Attorney General's legal-content-and-form review under § 116.175.4, RSMo. The letter did not approve the petition's policy or fiscal assumptions.

State and local officials

The reviewed summary identified possible jurisdiction-specific revenue changes and election or other costs if a local tobacco tax were implemented or modified.

Common questions

Q: Did the AG endorse initiative petition 2026-004? A: No. The letter expressly said statutory review should not be treated as endorsement.

Q: Did the AG decide whether the fiscal estimate was accurate or fair? A: No. The review did not examine the fairness or sufficiency of the estimated fiscal impact.

Q: What fiscal effect did the summary identify? A: It estimated no direct costs or savings but noted possible local revenue changes and election-related or other costs.

Background and statutory framework

The State Auditor prepared the fiscal note and summary under § 116.175, RSMo. The Attorney General reviewed the summary's legal content and form under § 116.175.4, RSMo.

Citations and references

Statutes:

• § 116.175, RSMo
• § 116.175.4, RSMo

Source

• Landing page: https://ago.mo.gov/other-resources/ag-opinions/
• Original PDF: https://ago.mo.gov/wp-content/uploads/37-2024.pdf

Original opinion text

ATTORNEY GENERAL OF MISSOURI
ANDREW BAILEY
December 26, 2024
OPINION LETTER NO. 37-2024
The Honorable Scott Fitzpatrick
Missouri State Auditor
State Capitol, Room 229
Jefferson City, MO 65101
Dear Auditor Fitzpatrick:
This office received your letter of December 16, 2024, submitting a fiscal note and fiscal note summary prepared under § 116.175, RSMo, for an initiative petition submitted by Deirdre Hirner, 2026-004. The fiscal note summary that you submitted is as follows: State and local governmental entities estimate no direct costs or savings. Attempts to implement a local tobacco tax, or to modify an existing local tobacco tax, could result in changes in revenue or increased election related or other costs for these entities that would vary based on jurisdiction and election timing. 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-2024-039