Food and beverage taxes ballot measures

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Measures by state

As a state ballot measure topic, food and beverage taxes refer to measures concerning taxes levied on food or beverages. This includes broad exemptions, such as exempting food from sales taxes, as well as targeted excise taxes, like soda taxes. 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 food and beverage taxes certified for this year and future elections:

2026

1. Arizona Limit Local Tax Rate on Groceries to 2% of Base Price and Require Voter Approval to Increase Tax Rate Measure (2026) - On the ballot

List of state ballot measures

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

Years

States

2026

1. Arizona Limit Local Tax Rate on Groceries to 2% of Base Price and Require Voter Approval to Increase Tax Rate Measure (2026) - On the ballot

2024

1. South Dakota Initiated Measure 28, Prohibit Food and Grocery Taxes Initiative (2024)

2004

1. South Dakota Initiated Measure 1, Tax Exemption on Food Measure (2004)

2002

1. Arkansas Taxes on Food and Medicine, Proposed Amendment 3 (2002)

1994

1. Arkansas Soft Drink Tax, Proposed Referred Act 1 (1994)
2. Ohio Prohibit Taxes on Soft Drinks Initiative (1994)

1992

1. California Proposition 163, Prohibit Sales Tax on Food Initiative (1992)

1990

1. Utah Initiative A, Prohibit Sales Tax on Food Initiative (1990)

1980

1. Utah Initiative A, Exempt Food from Sales Tax Measure (1980)

1977

1. Washington Initiative 345, Food Products Sales Tax Exemption Measure (1977)

1976

1. Colorado Amendment No. 7, Food Exempt from State Sales Tax Initiative (1976)
2. Missouri Amendment 2, Food and Drug Exemption from Sales Tax Initiative (1976)

1974

1. Arizona Proposition 300, Prohibition of Food Tax Amendment (1974)
2. Michigan Proposal C, Removal of the Sales Tax on Food and Drugs Initiative (1974)

1954

1. North Dakota Food Sales Tax Exemption, Initiative 1 (1954)

1936

1. California Proposition 18, Oleomargarine Tax Referendum (1936)
2. Michigan Proposal No. 3, Exempting Certain Food Products from Taxation Initiative (1936)
3. Ohio Prohibit Taxes on Food Initiative (1936)

1933

1. Oregon Measure Nos. 316-317, Oleomargarine Tax Referendum (July 1933)

1932

1. Colorado Measure 2, Oleomargarine Tax Referendum (1932)
2. Oklahoma State Question 164, Oleomargarine Regulation Referendum (1932)
3. Oregon Measure Nos. 306-307, Oleomargarine Tax Referendum (1932)
4. South Dakota Referred Law 2, Butter Substitute Tax Referendum (1932)

1926

1. California Proposition 3, Oleomargarine Regulations Referendum (1926)

1920

1. Oregon Measure Nos. 304-305, Oleomargarine Regulation Referendum (1920)

Arizona

1. Arizona Limit Local Tax Rate on Groceries to 2% of Base Price and Require Voter Approval to Increase Tax Rate Measure (2026) - On the ballot
2. Arizona Proposition 300, Prohibition of Food Tax Amendment (1974)

Arkansas

1. Arkansas Soft Drink Tax, Proposed Referred Act 1 (1994)
2. Arkansas Taxes on Food and Medicine, Proposed Amendment 3 (2002)

California

1. California Proposition 163, Prohibit Sales Tax on Food Initiative (1992)
2. California Proposition 18, Oleomargarine Tax Referendum (1936)
3. California Proposition 3, Oleomargarine Regulations Referendum (1926)

Colorado

1. Colorado Amendment No. 7, Food Exempt from State Sales Tax Initiative (1976)
2. Colorado Measure 2, Oleomargarine Tax Referendum (1932)

Michigan

1. Michigan Proposal C, Removal of the Sales Tax on Food and Drugs Initiative (1974)
2. Michigan Proposal No. 3, Exempting Certain Food Products from Taxation Initiative (1936)

Missouri

1. Missouri Amendment 2, Food and Drug Exemption from Sales Tax Initiative (1976)

North Dakota

1. North Dakota Food Sales Tax Exemption, Initiative 1 (1954)

Ohio

1. Ohio Prohibit Taxes on Food Initiative (1936)
2. Ohio Prohibit Taxes on Soft Drinks Initiative (1994)

Oklahoma

1. Oklahoma State Question 164, Oleomargarine Regulation Referendum (1932)

Oregon

1. Oregon Measure Nos. 304-305, Oleomargarine Regulation Referendum (1920)
2. Oregon Measure Nos. 306-307, Oleomargarine Tax Referendum (1932)
3. Oregon Measure Nos. 316-317, Oleomargarine Tax Referendum (July 1933)

South Dakota

1. South Dakota Initiated Measure 1, Tax Exemption on Food Measure (2004)
2. South Dakota Initiated Measure 28, Prohibit Food and Grocery Taxes Initiative (2024)
3. South Dakota Referred Law 2, Butter Substitute Tax Referendum (1932)

Utah

1. Utah Initiative A, Exempt Food from Sales Tax Measure (1980)
2. Utah Initiative A, Prohibit Sales Tax on Food Initiative (1990)

Washington

1. Washington Initiative 345, Food Products Sales Tax Exemption Measure (1977)

See also

• List of ballot measures by topic