Issues - Limitations on Government

State	Vote Requirement (Each House)	Description/History
Arkansas	3/4 elected (emergencies) or voter approval	Constitutional requirement adopted in 1934. (Applies to all tax increases except sales and alcohol beverage taxes.)
Arizona	2/3 elected	Constitutional requirement adopted in 1992. (Citizen Initiative.)
California	2/3 elected	Constitutional requirement adopted in 1978. (Citizen Initiative.)
Colorado	2/3 elected (Temporary emergency taxes only; otherwise voter approval required.)	Constitutional requirement adopted in 1992. (Citizen Initiative.)
Delaware	3/5 elected	Constitutional requirement adopted in 1980.
Florida	3/5 elected 2/3 of voters voting in election	Applies only to changes in corporate income tax, which was adopted in 1971. Applies only to taxes proposed by Constitutional Amendment. (Citizen Initiative, 1996.) (Both are Constitutional requirements.)
Louisiana	2/3 elected	Constitutional requirement adopted in 1996.
Mississippi	3/5 elected	Constitutional requirement adopted in 1970.
Missouri	2/3 elected (Emergency taxes only.)	Voter approval required for taxes that exceed $50 million or 1% of state revenues, whichever is less. (Referred by Legislature, Constitutional Amendment adopted in 1996.)
Nevada	2/3 elected or voter approval	Constitutional requirement adopted in 1996. (Citizen Initiative.)
Oklahoma	3/4 elected or voter approval	Constitutional requirement adopted in 1992. (Citizen Initiative.)
Oregon	3/5 elected	Constitutional requirement adopted in 1996. (Referral by Legislature.)
South Dakota	2/3 elected	Required to enact new tax or increase existing tax rate or base. Adopted in 1978, amended to apply to new taxes in 1996. (Citizen Initiative 1978, Legislative Referral 1996.) Constitutional requirement.
Washington	2/3 elected or voter approval	Tax increases that raise revenue under the expenditure limit require 2/3 vote. Revenue over the limit requires voter approval. (Citizen Initiative, 1993.) Statutory requirement.