Food and beverage taxes ballot measures

Voters have decided on food and beverage taxes ballot measures across the U.S. As a state ballot measure topic, this includes 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:

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• Comprehensive list of ballot measures by year and state

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Food and beverage taxes

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Upcoming ballot measures

See also: 2026 ballot measures and 2027 ballot measures

The following is a list of state ballot measures related to this topic that are certified or potential 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. Idaho Exempt Food From Sales and Use Taxes Initiative (2026) - Potential

List of state ballot measures

Click the tabs to view state ballot measures related to this topic, 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. Idaho Exempt Food From Sales and Use Taxes Initiative (2026) - Potential

2024

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

2018

1. Washington Initiative 1634, Prohibit Local Taxes on Groceries Measure (2018)

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)

1996

1. Florida Amendment 4, Everglades Sugar Fee Initiative (1996)

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)

1984

1. Nevada Question 1, Tax Exemption for Food for Human Consumption Amendment (1984)

1982

1. Nevada Question 9, Tax Exemption of Food for Human Consumption Initiative (1982)
2. Washington Initiative 414, Beverage Container Refund Measure (1982)

1980

1. Nevada Question 9, Tax Exemption of Food for Human Consumption Initiative (1980)
2. Utah Initiative A, Exempt Food from Sales Tax Measure (1980)

1979

1. Nevada Question 1, Sales and Use Tax Act of 1955 Measure (June 1979)

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)

1970

1. Washington Initiative 256, Prohibit Non-Refundable Beverage Containers Measure (1970)

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)

1833

1. New York Amendment 2, Duty on Salt Amendment (1833)

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)

Florida

1. Florida Amendment 4, Everglades Sugar Fee Initiative (1996)

Idaho

1. Idaho Exempt Food From Sales and Use Taxes Initiative (2026) - Potential

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)

Nevada

1. Nevada Question 1, Sales and Use Tax Act of 1955 Measure (June 1979)
2. Nevada Question 1, Tax Exemption for Food for Human Consumption Amendment (1984)
3. Nevada Question 9, Tax Exemption of Food for Human Consumption Initiative (1980)
4. Nevada Question 9, Tax Exemption of Food for Human Consumption Initiative (1982)

New York

1. New York Amendment 2, Duty on Salt Amendment (1833)

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 1634, Prohibit Local Taxes on Groceries Measure (2018)
2. Washington Initiative 256, Prohibit Non-Refundable Beverage Containers Measure (1970)
3. Washington Initiative 345, Food Products Sales Tax Exemption Measure (1977)
4. Washington Initiative 414, Beverage Container Refund Measure (1982)

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