The North Dakota Gross Income Tax Initiative was on the July 11, 1939 ballot in North Dakota as an initiated state statute, where it was defeated. The measure would have imposed a gross income tax of two percent on businesses, professions and occupations with some exceptions for the various funds of the state and counties.
| North Dakota Gross Income Tax Initiative (1939)|
|Yes|| 36,117|| 17.61%|
Election results via:
Legislative Manual, Official Vote of North Dakota Special Election, 1939
Text of measure
The full text of the initiative can be read here.