Did Missouri approve the fiscal note summary for the 2024-172 local tobacco tax petition?

Plain-English summary

Missouri Attorney General Andrew Bailey approved the legal content and form of a fiscal note summary for Deidre Hirner’s initiative petition 2024-172. The State Auditor submitted the summary for review under § 116.175, RSMo. It reported no estimated direct costs or savings for state and local governments, while saying that attempts to implement or change a local tobacco tax could affect revenue or create election-related and other costs that could not be estimated.

The approval was limited. The letter says the statutory review was neither an endorsement of the petition nor an opinion on its proponents' objectives. It also expressly says the review did not examine the fairness or sufficiency of the estimated fiscal impact.

What this means for you

Missouri voters and petition researchers

The letter records the fiscal note summary that was submitted for petition 2024-172 and the AG's approval of its legal content and form. Its statement about possible tobacco-tax revenue and election costs is the submitted estimate, not the AG's assessment of the estimate's fairness or sufficiency.

County officials and election officials

The opinion distinguishes approval of a fiscal note summary from approval of the petition's policy. It gives no conclusion that a local tax was adopted or that the predicted fiscal effects would occur.

Common questions

Q: Did the Missouri AG approve the fiscal note for the local tobacco tax petition?
A: The AG approved the legal content and form of the fiscal note summary submitted for petition 2024-172 under § 116.175.4, RSMo.

Q: Did the AG find that the fiscal estimates were accurate?
A: The letter expressly says its review did not examine the fairness or sufficiency of the estimated fiscal impact.

Q: Did the AG endorse the proposed tobacco tax?
A: No. The letter says its required review should not be construed as an endorsement of the petition or a view on its proponents' objectives.

Background and statutory framework

The State Auditor sent the fiscal note and summary to the Attorney General in December 2023. The quoted summary reported no direct state or local costs or savings and said attempts to implement or change a local tobacco tax could have effects that could not be estimated. The Attorney General issued the narrow approval under § 116.175.4, RSMo, on January 3, 2024.

Citations and references

• § 116.175, RSMo: provision under which the fiscal note and summary were prepared.
• § 116.175.4, RSMo: provision the AG cited for approval of the summary's legal content and form.

Source

• Landing page: https://ago.mo.gov/other-resources/ag-opinions/
• Original PDF: https://ago.mo.gov/wp-content/uploads/4-2024.pdf

Original opinion text

ATTORNEY GENERAL OF MISSOURI
ANDREW BAILEY
January 3, 2024
OPINION LETTER NO. 4-2024
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 22, 2023, submitting a fiscal note and fiscal note summary prepared under § 116.175, RSMo, for an initiative petition submitted by Deidre Hirner, 2024-172. 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 cannot by estimated. 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-2024-004