Guide to Tax-Related Ballot Questions (UPDATED WITH RESULTS)

November 8, 2016

After the campaign season that seemed to last forever, it all comes down to this. Tonight, we’ll all be anxiously awaiting the results on Colorado Amendment 69.

Okay, maybe that’s not the biggest draw today. Perhaps that honor belongs to Oregon Measure 97, or Maine Question 2, or Louisiana Amendment 3, or California Proposition 55. But just on the off chance that these aren’t the headlines on the election coverage you’re following, here’s a quick guide to some of the major tax-related ballot issues voters will see today. [Note: All measures have been updated with results as of Wednesday morning.]

Latest Update: Wednesday, November 9, 3:00 PM

Income Taxes

STATE MEASURE YES NO REPORTING LIVE RESULTS
California Proposition 55 62% 38% 97% in CA Results
Income Tax Increase Extension. Twelve-year extension of temporary income tax increases which add three brackets with top marginal rate of 13.3 percent. (Analysis)
Colorado Amendment 69 20% 80% 86% in CO Results
“ColoradoCare” Income and Payroll Tax Increase. Would impose a 10 percent tax (atop the 4.63 percent existing PIT) to fund a single-state public option healthcare system with a unique governing structure not subject to legislative or executive oversight. (Analysis)
Maine Question 2 50% 50% 94% ME Results
Income Tax Surcharge. Would increase the top marginal rate from 7.15 to 10.15 percent on income above $200,000. This would be the highest top marginal rate outside of California. (Analysis)
Washington Olympia I-1 45% 55% 94% WA Results
Olympia Local Income Tax. Would take on state prohibition on local income taxes head on with a local income tax test case. (Analysis)

Other Significant Tax Issues

STATE MEASURE YES NO REPORTING LIVE RESULTS
Louisiana Amendment 3 44% 56% 100% in LA Results
Repealing Federal Deductibility for CIT. The Amendment would repeal the deduction for federal corporate income taxes paid, which will also trigger a corporate rate reduction from 8 percent to 6.5 percent. (Analysis)
Missouri Amendment 4 57% 43% 99% in MO Results
Barring Sales Tax Base Broadening. The Amendment would prohibit expanding the sales tax base to include additional services (most economist believe the sales tax should apply to all final consumer transactions). (Analysis)
Oklahoma Question 779 41% 59% 100% in OK Results
Sales Tax Increase. Would increase the state sales tax rate from 4.5 to 5.5 percent, designed to raise $550 million. This would yield an average state and local sales tax rate of 9.85 percent, the second highest in the country. (Analysis)
Oregon Measure 97 41% 59% 94% in OR Results
Gross Receipts Tax. Imposition of an extremely high-rate 2.5 percent gross receipts tax on receipts above $25 million, which can lead to tax pyramiding and high rates on companies with slim margins. (Analysis)
Washington Initiative 732 42% 58% 62% in WA Results
Carbon Tax. A roughly revenue-neutral (in the intermediate term) rising-rate carbon tax offset by reductions to the sales tax and the GRT on manufacturing. (Analysis)

Sin Taxes

STATE MEASURE YES NO REPORTING LIVE RESULTS
MARIJUANA TAXES
Legalization and taxation at proposed 15 percent rate in Arizona, 15 percent (plus $9.25 per oz. of flowers and $2.75 per oz. of leaves) in California, 10 percent in Maine, and 15 percent in Nevada. (Analysis)
Arizona Proposition 205 48% 52% 98% in AZ Results
California Proposition 64 56% 44% 97% in CA Results
Maine Question 1 50% 50% 91% in ME Results
Massachusetts Question 4 54% 46% 96% in MassLive
Nevada Question 2 54% 46% 100% in NV Results
TOBACCO TAXES
Increase from $0.87 to $2.87 per pack in California, from $0.84 to $2.59 per pack in Colorado, from $0.17 to $0.40 (Prop A) or $0.77 (Amdt 3) in Missouri, and $0.44 to $2.20 in North Dakota. (Analysis)
California Proposition 56 63% 37% 97% in CA Results
Colorado Amendment 72 46% 54% 87% in CO Results
Missouri Prop A & Amdt 3 45% 55% 99% in MO Results
North Dakota Measure 4 38% 62% 100% in ND Results
SODA TAXES
Three California cities considering a 1 cent per ounce excise on soda, while Boulder, CO contemplates a 2 cent per ounce tax. (Analysis)
California Oakland Measure HH 62% 38% 60% in Oakland Results
San Francisco Prop V 62% 38% 99% in SF Results
Albany Measure 01 71% 29% 76% in Albany Results
Colorado Boulder Measure 2H 54% 46% 86% in Boulder Results

For our analysis of other tax-related ballot issues not listed on this ballot guide, click here.


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