Sales taxes ballot measures

Issues
Measures by topic
Measures by year
Measures by state

As a state ballot measure topic, sales taxes refer to measures concerning taxes levied on the sale of goods and services, often calculated as a percentage of the purchase price. 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 sales 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
2. Missouri Sales Tax for Parks and Conservation Amendment (2026) - On the ballot

2025

1. Louisiana Amendment 2, State Tax and Fiscal Policy Changes Amendment (March 2025)
2. Texas Proposition 4, Allocate Portion of Sales Tax Revenue to Water Fund Amendment (2025) - On the ballot

List of state ballot measures

Click the tabs to view state ballot measures related to sales 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
2. Missouri Sales Tax for Parks and Conservation Amendment (2026) - On the ballot

2025

1. Louisiana Amendment 2, State Tax and Fiscal Policy Changes Amendment (March 2025)
2. Texas Proposition 4, Allocate Portion of Sales Tax Revenue to Water Fund Amendment (2025) - On the ballot

2024

1. Nevada Question 5, Sales Tax Exemption for Diapers Measure (2024)

2021

1. Colorado Proposition 119, Creation of Out-of-School Education Program and Marijuana Sales Tax Increase Initiative (2021)

2018

1. Georgia Amendment 5, School Sales Tax Referendums Amendment (2018)
2. Nevada Question 4, Medical Equipment Sales Tax Exemption Amendment (2018)

2016

1. Missouri Prohibition on Extending Sales Tax to Previously Untaxed Services, Constitutional Amendment 4 (2016)
2. Missouri Sales Tax for Parks and Conservation, Amendment 1 (2016)
3. Oklahoma One Percent Sales Tax, State Question 779 (2016)
4. Washington Carbon Emission Tax and Sales Tax Reduction, Initiative 732 (2016)

2015

1. Michigan Sales Tax Increase for Transportation Amendment, Proposal 1 (May 2015)

2014

1. Missouri Temporary Sales and Use Tax Increase for Transportation, Amendment 7 (August 2014)

2012

1. South Dakota Sales Tax Increase Measure, Initiated Measure 15 (2012)

2010

1. Maine Question 1, Tax Code Referendum (June 2010)
2. Massachusetts Question 1, Removal of Sales Tax on Alcohol Initiative (2010)
3. Massachusetts Question 3, Reduction of State Sales Tax Initiative (2010)

2009

1. Maine Question 2, Vehicle Excise and Sales Tax Reduction Initiative (2009)

2008

1. Maine Question 1, Dirigo Health Program Funding Referendum (2008)

2006

1. Missouri Amendment 1, Conservation Tax Measure (August 2006)

2004

1. South Dakota Initiated Measure 1, Tax Exemption on Food Measure (2004)
2. Utah Initiative 1, Bond Issue and Sales Tax Increase for Conservation and Parks Measure (2004)
3. Washington Initiative 884, Sales Tax Increase for Education Trust Fund Measure (2004)

2002

1. Missouri Proposition B, Transportation Tax Measure (August 2002)

1996

1. Missouri Amendment 8, Extend Conservation Tax Initiative (1996)

1994

1. Michigan Proposal A, Taxation and School Operating Millage Rates Amendment (March 1994)
2. Oklahoma State Question 667, Enact Oklahoma Breast Cancer Act Measure (1994)

1993

1. Michigan Proposal A, Taxation and School Funding Amendment (June 1993)

1992

1. California Proposition 163, Prohibit Sales Tax on Food Initiative (1992)
2. South Dakota Initiated Measure 3, Prohibit State Sales Taxes On Groceries, Clothing, and Utilities Measure (1992)

1991

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

1990

1. Georgia Amendment 5, Local Sales Tax Authority Measure (1990)
2. Utah Initiative A, Prohibit Sales Tax on Food Initiative (1990)

1989

1. Michigan Proposal A, School Funding Through Sales and Use Tax Increase Amendment (1989)
2. Michigan Proposal B, Taxation and School Funding Amendment (1989)

1988

1. Missouri Amendment 7, Tax Extension for Parks Initiative (1988)
2. Utah Initiative B, Reduce Income, Sales, Fuel, and Cigarette Taxes Measure (1988)

1984

1. Missouri Constitutional Amendment 2, Conservation Sales Tax Amendment (August 1984)
2. West Virginia Better Schools, Road and Public Works Amendment, Amendment 4 (1984)

1982

1. Missouri Proposition C, School and Highway Tax Initiative (1982)

1981

1. Michigan Proposal A, Changes to State Taxes and Revenue Amendment (May 1981)

1980

1. Michigan Proposal C, Michigan Property Tax Exemption, Sales Tax Increase, and Rainy Day Fund Amendment (1980)
2. 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 1, Conservation Sales Tax Initiative (1976)
3. Missouri Amendment 2, Food and Drug Exemption from Sales Tax Initiative (1976)

1974

1. Michigan Proposal C, Removal of the Sales Tax on Food and Drugs Initiative (1974)

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)

1960

1. Michigan Proposal No. 2, Maximum Sales Tax Rate Amendment (1960)

1954

1. Michigan Proposal No. 2, Sales Tax Maximum Rate and Revenues Amendment (1954)
2. Nebraska Amendment 7, Sales, Income and Property Taxes Amendment (1954)
3. North Dakota Food Sales Tax Exemption, Initiative 1 (1954)

1948

1. Michigan Proposal No. 2, Sales Tax Revenues Amendment (1948)
2. Missouri Amendment 3, 1% Sales Tax for Bonus to World War II Veterans Measure (1948)

1946

1. Michigan Proposal No. 2, Return of Sales Tax Revenue and Educational Grants Initiative (1946)

1926

1. Colorado Measure 8, Petroleum and Motor Vehicle Taxes Initiative (1926)

1908

1. Utah Amendment 2, Fix the Property Tax Rate Measure (1908)

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

California

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

Colorado

1. Colorado Amendment No. 7, Food Exempt from State Sales Tax Initiative (1976)
2. Colorado Measure 8, Petroleum and Motor Vehicle Taxes Initiative (1926)
3. Colorado Proposition 119, Creation of Out-of-School Education Program and Marijuana Sales Tax Increase Initiative (2021)

Georgia

1. Georgia Amendment 5, Local Sales Tax Authority Measure (1990)
2. Georgia Amendment 5, School Sales Tax Referendums Amendment (2018)

Louisiana

1. Louisiana Amendment 2, State Tax and Fiscal Policy Changes Amendment (March 2025)

Maine

1. Maine Question 1, Dirigo Health Program Funding Referendum (2008)
2. Maine Question 1, Tax Code Referendum (June 2010)
3. Maine Question 2, Vehicle Excise and Sales Tax Reduction Initiative (2009)

Massachusetts

1. Massachusetts Question 1, Removal of Sales Tax on Alcohol Initiative (2010)
2. Massachusetts Question 3, Reduction of State Sales Tax Initiative (2010)
3. Massachusetts Question 5, Sales Tax Referendum (1966)
4. Massachusetts Question 6, Temporary Sales Tax and Creation of Local Aid Fund Advisory Question (1966)

Michigan

1. Michigan Proposal A, Changes to State Taxes and Revenue Amendment (May 1981)
2. Michigan Proposal A, School Funding Through Sales and Use Tax Increase Amendment (1989)
3. Michigan Proposal A, Taxation and School Funding Amendment (June 1993)
4. Michigan Proposal A, Taxation and School Operating Millage Rates Amendment (March 1994)
5. Michigan Proposal B, Taxation and School Funding Amendment (1989)
6. Michigan Proposal C, Michigan Property Tax Exemption, Sales Tax Increase, and Rainy Day Fund Amendment (1980)
7. Michigan Proposal C, Removal of the Sales Tax on Food and Drugs Initiative (1974)
8. Michigan Proposal No. 2, Maximum Sales Tax Rate Amendment (1960)
9. Michigan Proposal No. 2, Return of Sales Tax Revenue and Educational Grants Initiative (1946)
10. Michigan Proposal No. 2, Sales Tax Maximum Rate and Revenues Amendment (1954)
11. Michigan Proposal No. 2, Sales Tax Revenues Amendment (1948)
12. Michigan Sales Tax Increase for Transportation Amendment, Proposal 1 (May 2015)

Missouri

1. Missouri Amendment 1, Conservation Sales Tax Initiative (1976)
2. Missouri Amendment 1, Conservation Tax Measure (August 2006)
3. Missouri Amendment 2, Food and Drug Exemption from Sales Tax Initiative (1976)
4. Missouri Amendment 3, 1% Sales Tax for Bonus to World War II Veterans Measure (1948)
5. Missouri Amendment 7, Tax Extension for Parks Initiative (1988)
6. Missouri Amendment 8, Extend Conservation Tax Initiative (1996)
7. Missouri Constitutional Amendment 2, Conservation Sales Tax Amendment (August 1984)
8. Missouri Prohibition on Extending Sales Tax to Previously Untaxed Services, Constitutional Amendment 4 (2016)
9. Missouri Proposition B, Tax Increase for K-12 Education, Higher Education, and Job Training Measure (1991)
10. Missouri Proposition B, Transportation Tax Measure (August 2002)
11. Missouri Proposition C, School and Highway Tax Initiative (1982)
12. Missouri Sales Tax for Parks and Conservation, Amendment 1 (2016)
13. Missouri Sales Tax for Parks and Conservation Amendment (2026) - On the ballot
14. Missouri Temporary Sales and Use Tax Increase for Transportation, Amendment 7 (August 2014)

Nebraska

1. Nebraska Amendment 7, Sales, Income and Property Taxes Amendment (1954)

Nevada

1. Nevada Question 4, Medical Equipment Sales Tax Exemption Amendment (2018)
2. Nevada Question 5, Sales Tax Exemption for Diapers Measure (2024)

North Dakota

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

Oklahoma

1. Oklahoma One Percent Sales Tax, State Question 779 (2016)
2. Oklahoma State Question 667, Enact Oklahoma Breast Cancer Act Measure (1994)

South Dakota

1. South Dakota Initiated Measure 1, Tax Exemption on Food Measure (2004)
2. South Dakota Initiated Measure 3, Prohibit State Sales Taxes On Groceries, Clothing, and Utilities Measure (1992)
3. South Dakota Sales Tax Increase Measure, Initiated Measure 15 (2012)

Texas

1. Texas Proposition 4, Allocate Portion of Sales Tax Revenue to Water Fund Amendment (2025) - On the ballot

Utah

1. Utah Amendment 2, Fix the Property Tax Rate Measure (1908)
2. Utah Initiative 1, Bond Issue and Sales Tax Increase for Conservation and Parks Measure (2004)
3. Utah Initiative A, Exempt Food from Sales Tax Measure (1980)
4. Utah Initiative A, Prohibit Sales Tax on Food Initiative (1990)
5. Utah Initiative B, Reduce Income, Sales, Fuel, and Cigarette Taxes Measure (1988)

Washington

1. Washington Carbon Emission Tax and Sales Tax Reduction, Initiative 732 (2016)
2. Washington Initiative 345, Food Products Sales Tax Exemption Measure (1977)
3. Washington Initiative 884, Sales Tax Increase for Education Trust Fund Measure (2004)

West Virginia

1. West Virginia Better Schools, Road and Public Works Amendment, Amendment 4 (1984)

See also

• List of ballot measures by topic