MO Opinion No. 9-2025 January 9, 2025

Did Missouri approve the ballot wording for a county tobacco cigarette tax with dedicated local uses?

Short answer: Yes. The attorney general approved the summary statement for Deirdre Hirner's petition 2026-006, letting county voters set and control taxes on tobacco cigarettes with proceeds dedicated to listed local uses.

Apply this to your situation

This page answers the general question as of 2025. Ezel answers yours: what it means for your facts, under current Missouri law, with citations.

Disclaimer: This is an official Missouri Attorney General opinion. AG opinions are persuasive authority but not binding precedent. This summary is for informational purposes only and is not legal advice. Consult a licensed Missouri attorney for advice on your specific situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official AG opinion. The original opinion (linked on this page as a PDF) is the authoritative source for any reliance.
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Plain-English summary

Missouri Attorney General Andrew Bailey approved the legal content and form of the proposed summary statement for Deirdre Hirner's initiative petition 2026-006. The statement described a constitutional amendment to let county voters set and control county taxes on tobacco cigarettes, whether submitted by the county governing body or by initiative petition, and to use the proceeds solely for education, health and mental health, crime prevention, job creation, veterans' services, or other local use specifically approved by voters.

The attorney general reviewed the statement under § 116.334, RSMo for its legal content and form. The approval did not endorse the petition.

What this means for you

County officials and voters

The reviewed statement described giving county voters control over a local tax on tobacco cigarettes, with the money confined to the listed local purposes. This was one of several closely related tobacco-tax petitions Deirdre Hirner filed on the same day, each with slightly different wording.

Tobacco retailers

If the measure had passed, counties could adopt their own taxes on tobacco cigarettes. The opinion approves only the summary voters would read; it does not set a rate or decide policy.

Missouri voters and researchers

Opinion 9-2025 records approval of the summary statement for petition 2026-006. The attorney general expressly did not endorse the petition or its objectives.

Common questions

Q: What did the described amendment cover?
A: County voter control over a tax on tobacco cigarettes, with proceeds dedicated to education, health and mental health, crime prevention, job creation, veterans' services, or other locally approved use.

Q: Who could put the tax on the ballot?
A: The county governing body or the voters through an initiative petition.

Q: Did the attorney general endorse the tax?
A: No. The opinion approved the summary statement's legal content and form and disclaimed any endorsement.

Background and statutory framework

The Missouri Secretary of State requested review on December 30, 2024. Under § 116.334, RSMo, the attorney general reviews a proposed summary statement for its legal content and form before the petition circulates. The attorney general approved the statement on January 9, 2025.

The proposal was identified as Deirdre Hirner's petition 2026-006.

Citations and references

Statute: § 116.334, RSMo.

Source

Original opinion text

ATTORNEY GENERAL OF MISSOURI
ANDREW BAILEY

January 9, 2025

OPINION LETTER NO. 9-2025

The Honorable John R. Ashcroft
Missouri Secretary of State
James C. Kirkpatrick State Information Center
600 West Main Street
Jefferson City, MO 65101

Dear Secretary Ashcroft:

This opinion letter responds to your request dated December 30, 2024, for our review under § 116.334, RSMo of a proposed summary statement prepared for the petition submitted by Deirdre Hirner, 2026-006. The proposed summary statement is as follows:

Do you want to amend the Missouri Constitution to:
• allow county voters to set and control county taxes on tobacco cigarettes, whether submitted to county voters by the county governing body or by initiative petition; and
• use the county tobacco tax proceeds solely for education, health and mental health, crime prevention, job creation, veterans' services, or other local use specifically approved by voters?

Pursuant to § 116.334, RSMo, we approve the legal content and form of the proposed statement. Because our review of the statement is mandated by statute, no action that we take with respect to such review should be construed as an endorsement of the petition, nor as the expression of any view regarding the objectives of its proponents.

Very truly yours,

ANDREW BAILEY
Attorney General

OP-2025-009

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

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