Guide to Tax-Related Ballot Questions (UPDATED WITH RESULTS) November 8, 2016 Jared Walczak Jared Walczak 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. Stay informed on the tax policies impacting you. Subscribe to get insights from our trusted experts delivered straight to your inbox. Subscribe Share Tweet Share Email Topics Center for State Tax Policy California Colorado Louisiana Maine Oklahoma Oregon Washington Cannabis Taxes Corporate Income Taxes Excise Taxes Gross Receipts and Margin Taxes Individual and Consumption Taxes Individual Income and Payroll Taxes Local Option Sales Taxes
