Business taxes ballot measures

Voters have decided on business taxes ballot measures across the U.S. As a state ballot measure topic, this includes measures concerning taxes levied on the income or capital of businesses and other legal entities. The topic is grouped within the budget and tax policy area.

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Upcoming ballot measures

See also: 2026 ballot measures and 2027 ballot measures

The following is a list of state ballot measures related to this topic that are certified or potential for this year and future elections:

2026

1. Oregon Increase to Gas Tax, Payroll Tax, and Vehicle Registration Fees Referendum (2026) - On the ballot

List of state ballot measures

Click the tabs to view state ballot measures related to this topic, organized by year or state.

Years

States

2026

1. Oregon Increase to Gas Tax, Payroll Tax, and Vehicle Registration Fees Referendum (2026) - On the ballot

2025

1. Texas Proposition 6, Prohibit Taxes on Certain Securities Transactions Amendment (2025)

2024

1. California Proposition 35, Managed Care Organization Tax Authorization Initiative (2024)
2. Oregon Measure 118, Corporate Tax Revenue Rebate for Residents Initiative (2024)

2023

1. Texas Proposition 10, Tax Exemption on Medical Equipment and Inventory Amendment (2023)

2022

1. Idaho Advisory Ballot, Income and Corporate Tax Changes and Education Funding Question (2022)

2020

1. Washington Advisory Vote 34, Nonbinding Question on Business and Occupation Tax Rate Increase and Surcharge Decrease (2020)
2. Washington Advisory Vote 35, Nonbinding Question on Business and Occupation Tax Rate Increase on Commercial Airplane Manufacturers (2020)

2019

1. Colorado Proposition DD, Legalize Sports Betting with Tax Revenue for Water Projects Measure (2019)
2. Washington Advisory Vote 24, Nonbinding Question on Business Activities Tax to Fund Higher Education Programs (2019)
3. Washington Advisory Vote 25, Nonbinding Question Concerning a Tax on Certain Financial Institutions (2019)
4. Washington Advisory Vote 30, Nonbinding Question Concerning a Tax Increase on Tour Operators and Travel Agents (2019)
5. Washington Advisory Vote 31, Nonbinding Question on an International Investment Management Services Tax Increase (2019)

2018

1. Colorado Amendment 73, Establish Income Tax Brackets and Raise Taxes for Education Initiative (2018)

2017

1. Washington Advisory Vote 17, Sales and Use Tax and Business and Occupation Tax Bill (2017)

2016

1. Washington Carbon Emission Tax and Sales Tax Reduction, Initiative 732 (2016)

2015

1. Maine "Clean Elections" Initiative, Question 1 (2015)
2. Washington Elimination of Tax Preferences for Manufacturing Advisory Vote No. 13 (2015)

2014

1. Michigan Use Tax and Community Stabilization Share, Proposal 1 (August 2014)
2. Nevada Margin Tax for Public Schools Initiative, Question 3 (2014)

2012

1. California Proposition 39, Out-of-State Business Tax Liability Calculations and Energy Funding Initiative (2012)
2. Oregon Measure 85, Corporate Tax Refund Redirected to Education Initiative (2012)
3. Washington Advisory Vote 1, Removal of Business Tax Deduction Measure (2012)

2010

1. Georgia Referendum A, Business Inventory Tax Exemption Measure (2010)
2. Washington Income Tax, Initiative 1098 (2010)

2006

1. Alaska Measure 2, Cruise Ship Taxes, Fees, and Environmental Regulations Initiative (August 2006)
2. California Proposition 89, Public Campaign Finance Program, Campaign Finance Limits, and Increased Corporate Tax Initiative (2006)
3. South Dakota Initiated Measure 8, Repeal of the Telecommunication Tax Measure (2006)

2000

1. Massachusetts Question 6, Toll and Motor Vehicle Excise Tax Credit Initiative (2000)
2. Missouri Proposition B, Public Campaign Financing Initiative (2000)

1998

1. Virginia Question 5, Local Elimination of Certain Taxes Amendment (1998)

1992

1. Florida Amendment 8, Funding and Bonds for Education Amendment (1992)
2. Massachusetts Question 2, Public Reporting of Corporate Tax Information and Tax Expenditure Initiative (1992)

1991

1. Missouri Proposition B, Tax Increase for K-12 Education, Higher Education, and Job Training Measure (1991)

1990

1. Nevada Question 6, Corporate Tax Initiative (1990)

1984

1. Florida Amendment 8, Levy on Gross Receipts for Public Education Construction Amendment (1984)

1980

1. California Proposition 11, Energy Related Businesses Surtax Initiative (June 1980)

1975

1. Washington Initiative 314, Corporate Excise Tax to Reduce School Levies Measure (1975)

1972

1. California Proposition 14, Taxes and Financing Initiative (1972)

1971

1. Maine Question 1, Corporate and Individual Income Tax Repeal Initiative (1971)

1966

1. Massachusetts Question 5, Sales Tax Referendum (1966)
2. Massachusetts Question 6, Temporary Sales Tax and Creation of Local Aid Fund Advisory Question (1966)

1945

1. Georgia Amendment 7, Fulton County Business Regulation and License Tax Measure (August 1945)

1942

1. Florida Amendment 9, Corporate Property Tax Exemption Amendment (1942)
2. Utah Chain Store License Tax Referendum (1942)

1934

1. Florida Amendment 6, Movie Studio Tax Exemption Amendment (1934)

1933

1. Maine Direct Initiative Question 1, Create an Excise Tax on Electricity Companies Measure (September 1933)

1930

1. Florida Industrial Plant Tax Exemption Amendment (1930)

1924

1. Georgia Amendment 4, Industrial Tax Exemptions Measure (1924)
2. Washington Referendum 3, Sale of Surplus Municipal Energy Measure (1924)

1922

1. California Proposition 15, Public Utilities Taxation Amendment (1922)

1916

1. South Dakota Amendment 3, State Revenue and Finance Structure Measure (1916)

1914

1. California Proposition 8, Vessel Taxation Amendment (1914)

1912

1. South Dakota Amendment 1, Uniform Taxation of Corporations Measure (1912)

1910

1. California Amendment 1, State and Local Taxation Measure (1910)

1904

1. Florida Manufacturing Municipal Tax Exemption Amendment (1904)

1900

1. Michigan Taxation of Corporations Amendment (1900)

1871

1. Minnesota Amendment 1, Requiring Popular Approval of Railroad Tax Measure (1871)

Alaska

1. Alaska Measure 2, Cruise Ship Taxes, Fees, and Environmental Regulations Initiative (August 2006)

California

1. California Amendment 1, State and Local Taxation Measure (1910)
2. California Proposition 11, Energy Related Businesses Surtax Initiative (June 1980)
3. California Proposition 14, Taxes and Financing Initiative (1972)
4. California Proposition 15, Public Utilities Taxation Amendment (1922)
5. California Proposition 35, Managed Care Organization Tax Authorization Initiative (2024)
6. California Proposition 39, Out-of-State Business Tax Liability Calculations and Energy Funding Initiative (2012)
7. California Proposition 8, Vessel Taxation Amendment (1914)
8. California Proposition 89, Public Campaign Finance Program, Campaign Finance Limits, and Increased Corporate Tax Initiative (2006)

Colorado

1. Colorado Amendment 73, Establish Income Tax Brackets and Raise Taxes for Education Initiative (2018)
2. Colorado Proposition DD, Legalize Sports Betting with Tax Revenue for Water Projects Measure (2019)

Florida

1. Florida Amendment 6, Movie Studio Tax Exemption Amendment (1934)
2. Florida Amendment 8, Funding and Bonds for Education Amendment (1992)
3. Florida Amendment 8, Levy on Gross Receipts for Public Education Construction Amendment (1984)
4. Florida Amendment 9, Corporate Property Tax Exemption Amendment (1942)
5. Florida Industrial Plant Tax Exemption Amendment (1930)
6. Florida Manufacturing Municipal Tax Exemption Amendment (1904)

Georgia

1. Georgia Amendment 4, Industrial Tax Exemptions Measure (1924)
2. Georgia Amendment 7, Fulton County Business Regulation and License Tax Measure (August 1945)
3. Georgia Referendum A, Business Inventory Tax Exemption Measure (2010)

Idaho

1. Idaho Advisory Ballot, Income and Corporate Tax Changes and Education Funding Question (2022)

Maine

1. Maine "Clean Elections" Initiative, Question 1 (2015)
2. Maine Direct Initiative Question 1, Create an Excise Tax on Electricity Companies Measure (September 1933)
3. Maine Question 1, Corporate and Individual Income Tax Repeal Initiative (1971)

Massachusetts

1. Massachusetts Question 2, Public Reporting of Corporate Tax Information and Tax Expenditure Initiative (1992)
2. Massachusetts Question 5, Sales Tax Referendum (1966)
3. Massachusetts Question 6, Temporary Sales Tax and Creation of Local Aid Fund Advisory Question (1966)
4. Massachusetts Question 6, Toll and Motor Vehicle Excise Tax Credit Initiative (2000)

Michigan

1. Michigan Taxation of Corporations Amendment (1900)
2. Michigan Use Tax and Community Stabilization Share, Proposal 1 (August 2014)

Minnesota

1. Minnesota Amendment 1, Requiring Popular Approval of Railroad Tax Measure (1871)

Missouri

1. Missouri Proposition B, Public Campaign Financing Initiative (2000)
2. Missouri Proposition B, Tax Increase for K-12 Education, Higher Education, and Job Training Measure (1991)

Nevada

1. Nevada Margin Tax for Public Schools Initiative, Question 3 (2014)
2. Nevada Question 6, Corporate Tax Initiative (1990)

Oregon

1. Oregon Increase to Gas Tax, Payroll Tax, and Vehicle Registration Fees Referendum (2026) - On the ballot
2. Oregon Measure 118, Corporate Tax Revenue Rebate for Residents Initiative (2024)
3. Oregon Measure 85, Corporate Tax Refund Redirected to Education Initiative (2012)

South Dakota

1. South Dakota Amendment 1, Uniform Taxation of Corporations Measure (1912)
2. South Dakota Amendment 3, State Revenue and Finance Structure Measure (1916)
3. South Dakota Initiated Measure 8, Repeal of the Telecommunication Tax Measure (2006)

Texas

1. Texas Proposition 10, Tax Exemption on Medical Equipment and Inventory Amendment (2023)
2. Texas Proposition 6, Prohibit Taxes on Certain Securities Transactions Amendment (2025)

Utah

1. Utah Chain Store License Tax Referendum (1942)

Virginia

1. Virginia Question 5, Local Elimination of Certain Taxes Amendment (1998)

Washington

1. Washington Advisory Vote 1, Removal of Business Tax Deduction Measure (2012)
2. Washington Advisory Vote 17, Sales and Use Tax and Business and Occupation Tax Bill (2017)
3. Washington Advisory Vote 24, Nonbinding Question on Business Activities Tax to Fund Higher Education Programs (2019)
4. Washington Advisory Vote 25, Nonbinding Question Concerning a Tax on Certain Financial Institutions (2019)
5. Washington Advisory Vote 30, Nonbinding Question Concerning a Tax Increase on Tour Operators and Travel Agents (2019)
6. Washington Advisory Vote 31, Nonbinding Question on an International Investment Management Services Tax Increase (2019)
7. Washington Advisory Vote 34, Nonbinding Question on Business and Occupation Tax Rate Increase and Surcharge Decrease (2020)
8. Washington Advisory Vote 35, Nonbinding Question on Business and Occupation Tax Rate Increase on Commercial Airplane Manufacturers (2020)
9. Washington Carbon Emission Tax and Sales Tax Reduction, Initiative 732 (2016)
10. Washington Elimination of Tax Preferences for Manufacturing Advisory Vote No. 13 (2015)
11. Washington Income Tax, Initiative 1098 (2010)
12. Washington Initiative 314, Corporate Excise Tax to Reduce School Levies Measure (1975)
13. Washington Referendum 3, Sale of Surplus Municipal Energy Measure (1924)

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