Massachusetts Question 3, Reduction of State Sales Tax Initiative (2010)
| Massachusetts Question 3 | |
|---|---|
|
|
|
| Election date |
|
| Topic Sales taxes |
|
| Status |
|
| Type Indirect initiated state statute |
Origin |
Massachusetts Question 3 was on the ballot as an indirect initiated state statute in Massachusetts on November 2, 2010. It was defeated.
A “yes” vote supported reducing the state sales tax from 6.25% to 3%. |
A “no” vote opposed reducing the state sales tax from 6.25% to 3%. |
Election results
|
Massachusetts Question 3 |
||||
|---|---|---|---|---|
| Result | Votes | Percentage | ||
| Yes | 966,973 | 43.20% | ||
|
|
1,271,532 | 56.80% | ||
Text of measure
Ballot title
The ballot title for Question 3 was as follows:
| “ | Do you approve of a law summarized below, on which no vote was taken by the Senate or the House of Representatives before May 4, 2010? | ” |
Ballot summary
The ballot summary for this measure was:
| “ | This proposed law would reduce the state sales and use tax rates (which were 6.25% as of September 2009) to 3% as of January 1, 2011. It would make the same reduction in the rate used to determine the amount to be deposited with the state Commissioner of Revenue by non-resident building contractors as security for the payment of sales and use tax on tangible personal property used in carrying out their contracts. The proposed law provides that if the 3% rates would not produce enough revenues to satisfy any lawful pledge of sales and use tax revenues in connection with any bond, note, or other contractual obligation, then the rates would instead be reduced to the lowest level allowed by law. The proposed law would not affect the collection of moneys due the Commonwealth for sales, storage, use or other consumption of tangible personal property or services occurring before January 1, 2011. The proposed law states that if any of its parts were declared invalid, the other parts would stay in effect. | ” |
Full Text
The full text of this measure is available here.
Path to the ballot
An indirect initiated state statute is a citizen-initiated ballot measure that amends state statute. There are nine (9) states that allow citizens to initiate indirect state statutes.
While a direct initiative is placed on the ballot once supporters file the required number of valid signatures, an indirect initiative is first presented to the state legislature. Legislators have a certain number of days, depending on the state, to adopt the initiative into law. Should legislators take no action or reject the initiative, the initiative is put on the ballot for voters to decide.
In Massachusetts, the number of signatures required for an indirect initiated state statute is equal to 3% of the votes cast in the last gubernatorial election. Massachusetts also has a distribution requirement that requires no more than 25% of the certified signatures on any petition can come from a single county.
The state Legislature has until the first Wednesday of May in the election year to pass the statute. If the legislature does not pass the proposed statute, proponents must collect a second round of signatures equal to 0.5% of the votes cast in the last gubernatorial election. The Legislature also has the power to place an alternative measure alongside the proposed statute via a simple majority vote of the state legislature.
A simple majority vote is required for voter approval. However, the number of affirmative votes cast for the measure must be greater than 30% of the votes cast in the election.
See also
External links
Footnotes
 |
State of Massachusetts Boston (capital) |
|---|---|
| Elections |
What's on my ballot? | Elections in 2025 | How to vote | How to run for office | Ballot measures |
| Government |
Who represents me? | U.S. President | U.S. Congress | Federal courts | State executives | State legislature | State and local courts | Counties | Cities | School districts | Public policy |
