Sales taxes ballot measures
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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: 2026 ballot measures and 2027 ballot measures
The following is a list of state ballot measures related to sales taxes certified for this year and future elections:
2026
- 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
- Arkansas Exempt Feminine Hygiene Products and Diapers from Sales Tax Initiative (2026) - Potential
- Idaho Exempt Food From Sales and Use Taxes Initiative (2026) - Potential
- Missouri Amendment 1, Sales Tax for Parks and Conservation Amendment (2026) - On the ballot
- Sangamon County, Illinois, Increase Sales Tax for Mental Health Purposes Measure (March 2026) - On the ballot
- South Dakota Eliminate Property Taxes and Establish Flat Retail Transaction Tax Initiative (2026) - Potential
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
- 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
- Arkansas Exempt Feminine Hygiene Products and Diapers from Sales Tax Initiative (2026) - Potential
- Idaho Exempt Food From Sales and Use Taxes Initiative (2026) - Potential
- Missouri Amendment 1, Sales Tax for Parks and Conservation Amendment (2026) - On the ballot
- Sangamon County, Illinois, Increase Sales Tax for Mental Health Purposes Measure (March 2026) - On the ballot
- South Dakota Eliminate Property Taxes and Establish Flat Retail Transaction Tax Initiative (2026) - Potential
2025
-
Louisiana Amendment 2, State Tax and Fiscal Policy Changes Amendment (March 2025)
-
Texas Proposition 4, Allocate Portion of Sales Tax Revenue to Water Fund Amendment (2025)
2024
2021
2020
-
Washington Advisory Vote 32, Nonbinding Question on Carryout Bag Tax (2020)
-
Washington Advisory Vote 33, Nonbinding Question on Heavy Equipment Rental Tax (2020)
2019
-
Washington Advisory Vote 21, Nonbinding Question on Extending Tax and Surcharge on Timber Products (2019)
-
Washington Advisory Vote 22, Nonbinding Question on Paint Tax to Fund Paint Waste Management Programs (2019)
-
Washington Advisory Vote 26, Nonbinding Question on Online Retail Sales Tax (2019)
2018
-
Arizona Proposition 126, Prohibit New or Increased Taxes on Services Initiative (2018)
-
Georgia Amendment 5, School Sales Tax Referendums Amendment (2018)
-
Nevada Question 2, Sales Tax Exemption for Feminine Hygiene Products Measure (2018)
-
Nevada Question 4, Medical Equipment Sales Tax Exemption Amendment (2018)
2017
2016
-
Georgia Uses of Revenue from Taxes on Fireworks, Amendment 4 (2016)
-
Missouri Prohibition on Extending Sales Tax to Previously Untaxed Services, Constitutional Amendment 4 (2016)
-
Missouri Sales Tax for Parks and Conservation, Amendment 1 (2016)
-
Nevada Medical Equipment Sales Tax Exemption, Question 4 (2016)
-
Oklahoma One Percent Sales Tax, State Question 779 (2016)
-
Washington Carbon Emission Tax and Sales Tax Reduction, Initiative 732 (2016)
2015
-
Michigan Sales Tax Increase for Transportation Amendment, Proposal 1 (May 2015)
-
Washington Initiative 1366, Sales Tax Decrease or Two-Thirds Vote for Tax Increase Measure (2015)
2014
2013
2012
2010
-
Maine Question 1, Tax Code Referendum (June 2010)
-
Massachusetts Question 1, Removal of Sales Tax on Alcohol Initiative (2010)
-
Massachusetts Question 3, Reduction of State Sales Tax Initiative (2010)
-
Nevada Question 3, Sales and Use Tax Measure (2010)
-
Virginia Question 3, State Revenue Stabilization Fund Amendment (2010).
-
Washington Repeal Tax Law Amendments, Initiative 1107 (2010)
2009
2008
-
Florida Amendment 8, Sales Tax for Community College Funding Amendment (2008)
-
Maine Question 1, Dirigo Health Program Funding Referendum (2008)
-
Minnesota Amendment 1, Sales Tax Increase for Environmental and Cultural Funds Amendment (2008)
2006
-
Minnesota Amendment 1, Motor Vehicle Sales Tax Amendment (2006)
-
Missouri Amendment 1, Conservation Tax Measure (August 2006)
-
Nevada Question 8, Trade-Ins and Farm Equipment Tax Exemption Measure (2006)
2004
-
Nevada Question 8, Sales and Use Tax Revision Measure (2004)
-
South Dakota Initiated Measure 1, Tax Exemption on Food Measure (2004)
-
Utah Initiative 1, Bond Issue and Sales Tax Increase for Conservation and Parks Measure (2004)
-
Washington Initiative 884, Sales Tax Increase for Education Trust Fund Measure (2004)
2002
-
Missouri Proposition B, Transportation Tax Measure (August 2002)
-
Nevada Question 3, Tax Exemption for Farm Equipment Measure (2002)
-
Nevada Question 4, Tax Exemption for Professional Racing Equipment Measure (2002)
-
Washington Referendum 51, Transportation Improvements Measure (2002)
1998
1996
-
Georgia Amendment 2, Local-Option Sales Tax for Schools Amendment (1996)
-
Louisiana Amendment 3 (1996)
-
Missouri Amendment 8, Extend Conservation Tax Initiative (1996)
-
Nevada Question 13, Medical Supply Tax Exemption Measure (1996)
-
Nevada Question 14, Nonprofit Tax Exemption Measure (1996)
-
Nevada Question 15, Aircraft Tax Exemption Measure (1996)
1994
-
Michigan Proposal A, Taxation and School Operating Millage Rates Amendment (March 1994)
-
Nevada Question 4, Horse Tax Exemption Measure (1994)
-
Nevada Question 7, Tax Exemption for Government and Charity Measure (1994)
-
Oklahoma State Question 667, Enact Oklahoma Breast Cancer Act Measure (1994)
1993
1992
-
California Proposition 163, Prohibit Sales Tax on Food Initiative (1992)
-
South Dakota Initiated Measure 3, Prohibit State Sales Taxes On Groceries, Clothing, and Utilities Measure (1992)
1991
1990
-
Georgia Amendment 5, Local Sales Tax Authority Measure (1990)
-
Nebraska Referendum 406, Increase State Funding for Public Schools through Increased Sales and Income Taxes Referendum (1990)
-
Nevada Question 3, Textbook Tax Exemption Measure (1990)
-
Nevada Question 4, Metal Bars and Medallions Tax Exemption Measure (1990)
-
Utah Initiative A, Prohibit Sales Tax on Food Initiative (1990)
1989
-
Michigan Proposal A, School Funding Through Sales and Use Tax Increase Amendment (1989)
-
Michigan Proposal B, Taxation and School Funding Amendment (1989)
-
Washington SJR 8210, Funding Private Water Conservation Efforts through Public Water Revenues Amendment (1989)
1988
-
Missouri Amendment 7, Tax Extension for Parks Initiative (1988)
-
Nevada Question 5, Tax Exemption for Donated or Loaned Property to Tax-Exempt Organizations Measure (1988)
-
Nevada Question 6, Tax Exemptions for Manufactured and Mobile Homes Measure (1988)
-
Nevada Question 7, Tax Exemption of Building Materials Measure (1988)
-
Nevada Question 8, Tax Exemption of Gold, Silver and Platinum Bars Measure (1988)
-
South Dakota Initiated Measure 2, Mining Tax Measure (1988)
-
Utah Initiative B, Reduce Income, Sales, Fuel, and Cigarette Taxes Measure (1988)
-
Washington Initiative 97 and Alternative Measure 97B, Hazardous Waste Tax and Clean-Up Program Measure (1988)
1986
-
Nevada Question 3, Taxation of Contractor Materials Measure (1986)
-
Nevada Question 4, Tax Exemption of Aircraft Components Measure (1986)
-
Nevada Question 6, Tax of Contractors Measure (1986)
-
Nevada Question 8, Tax Exemption for People with Disabilities Measure (1986)
-
Washington Initiative 90, Sales Tax Increase for Conservation Measure (1986)
1984
-
Missouri Constitutional Amendment 2, Conservation Sales Tax Amendment (August 1984)
-
Nevada Question 1, Tax Exemption for Food for Human Consumption Amendment (1984)
-
Nevada Question 10, Tax on Manufactured Homes Measure (1984)
-
Nevada Question 8, Used Cars Tax Measure (1984)
-
Washington Initiative 464, Exclude Trade-In Value from Sales and Use Tax Measure (1984)
-
West Virginia Better Schools, Road and Public Works Amendment, Amendment 4 (1984)
1983
1982
-
Missouri Proposition C, School and Highway Tax Initiative (1982)
-
Nevada Question 7, Tax on Mobile Home Materials Measure (1982)
-
Nevada Question 9, Tax Exemption of Food for Human Consumption Initiative (1982)
-
Washington Initiative 435, Replace Sales Tax with Corporate Franchise Taxes Measure (1982)
1981
1980
-
Michigan Proposal C, Michigan Property Tax Exemption, Sales Tax Increase, and Rainy Day Fund Amendment (1980)
-
Nevada Question 9, Tax Exemption of Food for Human Consumption Initiative (1980)
-
Utah Initiative A, Exempt Food from Sales Tax Measure (1980)
1979
1977
1976
-
Colorado Amendment No. 7, Food Exempt from State Sales Tax Initiative (1976)
-
Missouri Amendment 1, Conservation Sales Tax Initiative (1976)
-
Missouri Amendment 2, Food and Drug Exemption from Sales Tax Initiative (1976)
1974
1972
1970
1969
1966
-
Massachusetts Question 5, Sales Tax Referendum (1966)
-
Massachusetts Question 6, Temporary Sales Tax and Creation of Local Aid Fund Advisory Question (1966)
-
Washington Initiative 226, Tax Sharing Measure (1966)
1963
1960
1959
1956
1954
-
Michigan Proposal No. 2, Sales Tax Maximum Rate and Revenues Amendment (1954)
-
Nebraska Amendment 7, Sales, Income and Property Taxes Amendment (1954)
-
North Dakota Food Sales Tax Exemption, Initiative 1 (1954)
1948
-
Michigan Proposal No. 2, Sales Tax Revenues Amendment (1948)
-
Missouri Amendment 3, 1% Sales Tax for Bonus to World War II Veterans Measure (1948)
1946
1944
1932
1926
1908
1835
1833
Arizona
- 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
-
Arizona Proposition 126, Prohibit New or Increased Taxes on Services Initiative (2018)
Arkansas
- Arkansas Exempt Feminine Hygiene Products and Diapers from Sales Tax Initiative (2026) - Potential
-
Arkansas Supplementary Sales Tax, Act 2 (1932)
California
-
California Proposition 14, Taxes and Financing Initiative (1972)
-
California Proposition 163, Prohibit Sales Tax on Food Initiative (1992)
Colorado
-
Colorado Amendment No. 7, Food Exempt from State Sales Tax Initiative (1976)
-
Colorado Measure 8, Petroleum and Motor Vehicle Taxes Initiative (1926)
-
Colorado Proposition 119, Creation of Out-of-School Education Program and Marijuana Sales Tax Increase Initiative (2021)
Florida
-
Florida Amendment 1, Tax Rates Amendment (1944)
-
Florida Amendment 8, Sales Tax for Community College Funding Amendment (2008)
Georgia
-
Georgia Amendment 2, Local-Option Sales Tax for Schools Amendment (1996)
-
Georgia Amendment 5, Local Sales Tax Authority Measure (1990)
-
Georgia Amendment 5, School Sales Tax Referendums Amendment (2018)
-
Georgia Uses of Revenue from Taxes on Fireworks, Amendment 4 (2016)
Idaho
Illinois
- Sangamon County, Illinois, Increase Sales Tax for Mental Health Purposes Measure (March 2026) - On the ballot
Kentucky
Louisiana
-
Louisiana Amendment 2, State Tax and Fiscal Policy Changes Amendment (March 2025)
-
Louisiana Amendment 3 (1996)
Maine
-
Maine Question 1, Dirigo Health Program Funding Referendum (2008)
-
Maine Question 1, Tax Code Referendum (June 2010)
-
Maine Question 2, Vehicle Excise and Sales Tax Reduction Initiative (2009)
Massachusetts
-
Massachusetts Question 1, Removal of Sales Tax on Alcohol Initiative (2010)
-
Massachusetts Question 3, Reduction of State Sales Tax Initiative (2010)
-
Massachusetts Question 5, Sales Tax Referendum (1966)
-
Massachusetts Question 6, Temporary Sales Tax and Creation of Local Aid Fund Advisory Question (1966)
Michigan
-
Michigan Proposal A, Changes to State Taxes and Revenue Amendment (May 1981)
-
Michigan Proposal A, School Funding Through Sales and Use Tax Increase Amendment (1989)
-
Michigan Proposal A, Taxation and School Funding Amendment (June 1993)
-
Michigan Proposal A, Taxation and School Operating Millage Rates Amendment (March 1994)
-
Michigan Proposal B, Taxation and School Funding Amendment (1989)
-
Michigan Proposal C, Michigan Property Tax Exemption, Sales Tax Increase, and Rainy Day Fund Amendment (1980)
-
Michigan Proposal C, Removal of the Sales Tax on Food and Drugs Initiative (1974)
-
Michigan Proposal No. 2, Maximum Sales Tax Rate Amendment (1960)
-
Michigan Proposal No. 2, Return of Sales Tax Revenue and Educational Grants Initiative (1946)
-
Michigan Proposal No. 2, Sales Tax Maximum Rate and Revenues Amendment (1954)
-
Michigan Proposal No. 2, Sales Tax Revenues Amendment (1948)
-
Michigan Sales Tax Increase for Transportation Amendment, Proposal 1 (May 2015)
Minnesota
-
Minnesota Amendment 1, Motor Vehicle Sales Tax Amendment (2006)
-
Minnesota Amendment 1, Sales Tax Increase for Environmental and Cultural Funds Amendment (2008)
Missouri
-
Missouri Amendment 1, Conservation Sales Tax Initiative (1976)
-
Missouri Amendment 1, Conservation Tax Measure (August 2006)
- Missouri Amendment 1, Sales Tax for Parks and Conservation Amendment (2026) - On the ballot
-
Missouri Amendment 2, Food and Drug Exemption from Sales Tax Initiative (1976)
-
Missouri Amendment 3, 1% Sales Tax for Bonus to World War II Veterans Measure (1948)
-
Missouri Amendment 7, Tax Extension for Parks Initiative (1988)
-
Missouri Amendment 8, Extend Conservation Tax Initiative (1996)
-
Missouri Constitutional Amendment 2, Conservation Sales Tax Amendment (August 1984)
-
Missouri Prohibition on Extending Sales Tax to Previously Untaxed Services, Constitutional Amendment 4 (2016)
-
Missouri Proposition B, Tax Increase for K-12 Education, Higher Education, and Job Training Measure (1991)
-
Missouri Proposition B, Transportation Tax Measure (August 2002)
-
Missouri Proposition C, School and Highway Tax Initiative (1982)
-
Missouri Sales Tax for Parks and Conservation, Amendment 1 (2016)
-
Missouri Temporary Sales and Use Tax Increase for Transportation, Amendment 7 (August 2014)
Nebraska
-
Nebraska Amendment 7, Sales, Income and Property Taxes Amendment (1954)
-
Nebraska Referendum 406, Increase State Funding for Public Schools through Increased Sales and Income Taxes Referendum (1990)
Nevada
-
Nevada Medical Equipment Sales Tax Exemption, Question 4 (2016)
-
Nevada Question 1, Sales and Use Tax Act of 1955 Measure (June 1979)
-
Nevada Question 1, Sales and Use Tax Measure (June 1963)
-
Nevada Question 1, Tax Exemption for Food for Human Consumption Amendment (1984)
-
Nevada Question 10, Tax on Manufactured Homes Measure (1984)
-
Nevada Question 13, Medical Supply Tax Exemption Measure (1996)
-
Nevada Question 14, Nonprofit Tax Exemption Measure (1996)
-
Nevada Question 15, Aircraft Tax Exemption Measure (1996)
-
Nevada Question 2, Sales Tax Exemption for Feminine Hygiene Products Measure (2018)
-
Nevada Question 2, Tax on Government Contractor Property Measure (June 1983)
-
Nevada Question 3, Sales and Use Tax Measure (2010)
-
Nevada Question 3, Tax Exemption for Farm Equipment Measure (2002)
-
Nevada Question 3, Taxation of Contractor Materials Measure (1986)
-
Nevada Question 3, Textbook Tax Exemption Measure (1990)
-
Nevada Question 4, Horse Tax Exemption Measure (1994)
-
Nevada Question 4, Medical Equipment Sales Tax Exemption Amendment (2018)
-
Nevada Question 4, Metal Bars and Medallions Tax Exemption Measure (1990)
-
Nevada Question 4, Tax Exemption for Professional Racing Equipment Measure (2002)
-
Nevada Question 4, Tax Exemption of Aircraft Components Measure (1986)
-
Nevada Question 5, Sales Tax Exemption for Diapers Measure (2024)
-
Nevada Question 5, Tax Exemption for Donated or Loaned Property to Tax-Exempt Organizations Measure (1988)
-
Nevada Question 6, Tax Exemptions for Manufactured and Mobile Homes Measure (1988)
-
Nevada Question 6, Tax of Contractors Measure (1986)
-
Nevada Question 7, Government Resale Tax Amendment (1998)
-
Nevada Question 7, Tax Exemption for Government and Charity Measure (1994)
-
Nevada Question 7, Tax Exemption of Building Materials Measure (1988)
-
Nevada Question 7, Tax on Mobile Home Materials Measure (1982)
-
Nevada Question 8, Prescription Medicine and Periodicals Sales Tax Amendment (1970)
-
Nevada Question 8, Sales and Use Tax Referendum (1956)
-
Nevada Question 8, Sales and Use Tax Revision Measure (2004)
-
Nevada Question 8, Tax Exemption for People with Disabilities Measure (1986)
-
Nevada Question 8, Tax Exemption of Gold, Silver and Platinum Bars Measure (1988)
-
Nevada Question 8, Trade-Ins and Farm Equipment Tax Exemption Measure (2006)
-
Nevada Question 8, Used Cars Tax Measure (1984)
-
Nevada Question 9, Tax Exemption of Food for Human Consumption Initiative (1980)
-
Nevada Question 9, Tax Exemption of Food for Human Consumption Initiative (1982)
New York
-
New York Amendment 1, Duties on Salt and Goods Sold at Auction Amendment (1835)
-
New York Amendment 2, Duty on Salt Amendment (1833)
North Carolina
North Dakota
Oklahoma
-
Oklahoma One Percent Sales Tax, State Question 779 (2016)
-
Oklahoma State Question 667, Enact Oklahoma Breast Cancer Act Measure (1994)
South Dakota
- South Dakota Eliminate Property Taxes and Establish Flat Retail Transaction Tax Initiative (2026) - Potential
-
South Dakota Initiated Measure 1, Tax Exemption on Food Measure (2004)
-
South Dakota Initiated Measure 2, Mining Tax Measure (1988)
-
South Dakota Initiated Measure 3, Prohibit State Sales Taxes On Groceries, Clothing, and Utilities Measure (1992)
-
South Dakota Sales Tax Increase Measure, Initiated Measure 15 (2012)
Texas
Utah
-
Utah Amendment 2, Fix the Property Tax Rate Measure (1908)
-
Utah Initiative 1, Bond Issue and Sales Tax Increase for Conservation and Parks Measure (2004)
-
Utah Initiative A, Exempt Food from Sales Tax Measure (1980)
-
Utah Initiative A, Prohibit Sales Tax on Food Initiative (1990)
-
Utah Initiative B, Reduce Income, Sales, Fuel, and Cigarette Taxes Measure (1988)
Virginia
Washington
-
Washington Advisory Vote 17, Sales and Use Tax and Business and Occupation Tax Bill (2017)
-
Washington Advisory Vote 21, Nonbinding Question on Extending Tax and Surcharge on Timber Products (2019)
-
Washington Advisory Vote 22, Nonbinding Question on Paint Tax to Fund Paint Waste Management Programs (2019)
-
Washington Advisory Vote 26, Nonbinding Question on Online Retail Sales Tax (2019)
-
Washington Advisory Vote 32, Nonbinding Question on Carryout Bag Tax (2020)
-
Washington Advisory Vote 33, Nonbinding Question on Heavy Equipment Rental Tax (2020)
-
Washington Carbon Emission Tax and Sales Tax Reduction, Initiative 732 (2016)
-
Washington Initiative 1366, Sales Tax Decrease or Two-Thirds Vote for Tax Increase Measure (2015)
-
Washington Initiative 226, Tax Sharing Measure (1966)
-
Washington Initiative 345, Food Products Sales Tax Exemption Measure (1977)
-
Washington Initiative 435, Replace Sales Tax with Corporate Franchise Taxes Measure (1982)
-
Washington Initiative 464, Exclude Trade-In Value from Sales and Use Tax Measure (1984)
-
Washington Initiative 884, Sales Tax Increase for Education Trust Fund Measure (2004)
-
Washington Initiative 90, Sales Tax Increase for Conservation Measure (1986)
-
Washington Initiative 97 and Alternative Measure 97B, Hazardous Waste Tax and Clean-Up Program Measure (1988)
-
Washington Referendum 51, Transportation Improvements Measure (2002)
-
Washington Repeal Tax Law Amendments, Initiative 1107 (2010)
-
Washington Retail Sales Tax Exemption Elimination Question, Advisory Vote 6 (2013)
-
Washington SJR 8210, Funding Private Water Conservation Efforts through Public Water Revenues Amendment (1989)
West Virginia
See also
Footnotes
State ballot measures
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