| 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. |
