NO
While Amendment 5 would let the Missouri legislature expand sales taxes that data centers may have to pay, it does not impose direct taxes on “big tech.”
Amendment 5 proposes phasing out Missouri’s income tax and removing constitutional restrictions on raising sales taxes. This would allow the state legislature to expand taxes on goods and services, but only to offset lost revenue from eliminating the income tax.
If approved by voters on the August 4, 2026, ballot, the state legislature could add sales taxes to goods and services that are currently exempt, including digital or streaming subscriptions, home repairs, doctor visits, and child summer camp fees. Missouri currently exempts data centers from sales and use taxes in an incentive program to bring them to the state.
The amendment does not single out any products for taxation and special interests are already lobbying to exempt their industries’ goods and services.
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Sources
Ballotpedia: Missouri Amendment 5, Income Tax Elimination and Sales Tax Changes Amendment (August 2026)
Missouri Independent: Missouri appeals court keeps tax overhaul on Aug. 4 ballot with revised summary
Missouri Budget Project: Amendment 5 summary page
Missouri House of Representatives: Joint Resolutions 173 and 174
Missouri Secretary of State website: 2026 Ballot Measures
Missouri Promise website: About Us page
Missouri Independent: Millions already pouring into Missouri ballot fights over taxes and majority rule
Missouri Department of Economic Development: Data center sales tax exemption program