For the purpose of providing additional monies to be expended and used by the department
of natural resources through the state soil and water districts commission as
defined in Section 278.070, RSMo, for the saving of the soil and water of this state
for the conservation of the productive power of Missouri agricultural land, and by the
department of natural resources through the division responsible for the State park
system for the acquisition, development, maintenance and operation of state parks and
state historic sites in accordance with Chapter 253, RSMo, and for the administration
of the laws pertaining thereto, an additional sales tax of one-tenth 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-tenth 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. In addition, monies deposited in the state parks sales tax fund
pursuant to the provisions of section 47(b) of this article shall also be appropriated to
make payments to counties for a period of five years for the unimproved value of land
for distribution to the appropriate political subdivisions as payment in lieu of real property
taxes for privately owned land acquired by the department of natural resources for
park purposes after July 1, 1985, in such amounts as determined by appropriation, but
in no event shall such amounts be more than the amount of property tax imposed by
political subdivisions at the time the department acquired or acquires such land.
Structure Missouri constitution