Arkansas Exemptions from Sales Tax, Proposed Amendment 59 (1978)

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The Arkansas Exemptions from Sales Tax Proposed Amendment, also known as Proposed Amendment 59, was on the ballot in Arkansas on November 7, 1978, as an initiated constitutional amendment. It was defeated. The measure would have exempted food sold for off-premise human consumption and medicines prescribed for human medical treatment from any kind of sales tax.[1][2]

Election results

Arkansas Proposed Amendment 59 (1978)
ResultVotesPercentage
Defeatedd No272,52655.32%
Yes220,12844.68%

Election results via: Arkansas Secretary of State

Text of measure

The question on the ballot:

An amendment to the Constitution of the state of Arkansas, to exempt from any sales, use, gross receipts or similar taxes enacted by the state of Arkansas or its counties, cities or other political subdivisions, the following: (1) food sold primarily for off premises human consumption, excluding meals or snacks prepared for immediate consumption on or off the premises of the retailer, and excluding alcoholic beverages; and (2) medicines prescribed for human medical treatment; and to provide that such exemptions shall apply to all such transactions after June 30, 1979.[2][3]

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Footnotes