Business taxes ballot measures

Issues
Measures by topic
Measures by year
Measures by state

As a state ballot measure topic, business taxes refer to 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.

This page provides information on:

• upcoming ballot measures and
• a comprehensive list of ballot measures by year and state.

Upcoming ballot measures

See also: 2025 ballot measures and 2026 ballot measures

The following is a list of state ballot measures related to business taxes certified for this year and future elections:

2026

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

2025

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

List of state ballot measures

Click the tabs to view state ballot measures related to business taxes, organized by year or state.

Years

States

2026

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

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)

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)

2018

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

2016

1. Florida Amendment 4, Property Tax Exemptions for Renewable Energy Equipment Measure (August 2016)
2. Washington Carbon Emission Tax and Sales Tax Reduction, Initiative 732 (2016)

2015

1. Maine "Clean Elections" Initiative, Question 1 (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. Oregon Measure 85, Corporate Tax Refund Redirected to Education Initiative (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)

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)

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)

1916

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

1912

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

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 Proposition 11, Energy Related Businesses Surtax Initiative (June 1980)
2. California Proposition 35, Managed Care Organization Tax Authorization Initiative (2024)
3. 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 4, Property Tax Exemptions for Renewable Energy Equipment Measure (August 2016)
2. Florida Amendment 6, Movie Studio Tax Exemption Amendment (1934)
3. Florida Amendment 8, Funding and Bonds for Education Amendment (1992)
4. Florida Amendment 8, Levy on Gross Receipts for Public Education Construction Amendment (1984)
5. Florida Amendment 9, Corporate Property Tax Exemption Amendment (1942)
6. Florida Industrial Plant Tax Exemption Amendment (1930)
7. 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) - Potential
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)

Washington

1. Washington Advisory Vote 24, Nonbinding Question on Business Activities Tax to Fund Higher Education Programs (2019)
2. Washington Carbon Emission Tax and Sales Tax Reduction, Initiative 732 (2016)
3. Washington Income Tax, Initiative 1098 (2010)
4. Washington Initiative 314, Corporate Excise Tax to Reduce School Levies Measure (1975)

See also

• List of ballot measures by topic