Did Missouri approve the fiscal note summary for local tobacco tax petition 2026-007?

Plain-English summary

Missouri Attorney General Andrew Bailey approved the legal content and form of the fiscal note summary for Deirdre Hirner's initiative petition 2026-007. The summary estimated no direct costs or savings for state and local governmental entities.

The summary also said that implementing or changing a local tobacco tax could alter revenue and create election-related or other costs, depending on the jurisdiction and election timing. The attorney general did not assess whether that estimate was fair or sufficient and did not endorse the petition.

What this means for you

Initiative petition proponents

Petition 2026-007's fiscal note summary passed the attorney general's legal-content and form review. The opinion did not approve the petition's policy goals or decide whether the fiscal estimate was fair or sufficient.

Missouri State Auditor staff

The opinion approved the submitted summary stating that there were no estimated direct government costs or savings, with possible effects tied to local tobacco taxes and elections.

Local government and tax-policy researchers

The reviewed summary identified possible local revenue and cost changes but did not quantify them. It said the effects would vary by jurisdiction and election timing.

Common questions

Q: What fiscal effect did petition 2026-007 report?
A: The summary estimated no direct state or local governmental costs or savings. It also identified possible revenue changes and election-related or other costs if a jurisdiction implemented or changed a local tobacco tax.

Q: Did the attorney general approve the fiscal note summary?
A: Yes. The attorney general approved its legal content and form under § 116.175.4, RSMo.

Q: Did the opinion verify the accuracy of the fiscal estimate?
A: No. The opinion expressly said its review did not examine the fairness or sufficiency of the estimated fiscal impact.

Background and statutory framework

The Missouri State Auditor submitted the fiscal note and summary on December 16, 2024. They were prepared under § 116.175, RSMo, for Deirdre Hirner's initiative petition 2026-007.

The attorney general's review under § 116.175.4, RSMo, was limited to legal content and form. The opinion stated that the review was not an endorsement of the petition or its proponents' objectives.

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/40-2024.pdf

Original opinion text

ATTORNEY GENERAL OF MISSOURI
ANDREW BAILEY
December 26, 2024
OPINION LETTER NO. 40-2024
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, 2026-007. 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-2024-042