Missouri constitution
Article IV: executive department
Section 43(a)

For the purpose of
providing additional moneys to be expended and used by the conservation commission,
department of conservation, for the control, management, restoration, conservation
and regulation of the bird, fish, game, forestry and wildlife resources of the state,
including the purchase or other acquisition of property for said purposes, and for the
administration of the laws pertaining thereto, an additional sales tax of one-eighth of
one percent is hereby levied and imposed upon all sellers for the privilege of selling
tangible personal property or rendering taxable services at retail in this state upon the
sales and services which now are or hereafter are listed and set forth in, and, except as
to the amount of tax, subject to the provisions of and to be collected as provided in the
“Sales Tax Law and subject to the rules and regulations promulgated in connection
therewith; and an additional use tax of one-eighth of one percent is levied and imposed
for the privilege of storing, using or consuming within this state any article of tangible
personal property as set forth and provided in the “Compensating Use Tax Law” and,
except as to the amount of the tax, subject to the provisions of and to be collected as
provided in the “Compensating Use Tax Law” and subject to the rules and regulations
promulgated in connection therewith.