Massachusetts Question 5, Sales Tax Referendum (1966)
| Massachusetts Question 5 | |
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| Election date |
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| Topic Taxes |
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| Status |
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| Type Veto referendum |
Origin |
Massachusetts Question 5 was on the ballot as a veto referendum in Massachusetts on November 8, 1966. It was approved.
A “yes” vote supported imposing a temporary retail sales and excise tax to establish the Local Aid Fund. |
A “no” vote opposed imposing a temporary retail sales and excise tax to establish the Local Aid Fund. |
Election results
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Massachusetts Question 5 |
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| Result | Votes | Percentage | ||
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1,391,100 | 79.49% | ||
| No | 358,879 | 20.51% | ||
Text of measure
Ballot title
The ballot title for Question 5 was as follows:
| “ | Do you approve of a law summarized below, which was approved in the House of Representatives by a vote of 118 in the affirmative and 102 in the negative and was approved in the Senate by a vote of 21 in the affirmative and 16 in the negative? | ” |
Ballot summary
The ballot summary for this measure was:
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The Act imposes a temporary tax upon all retail sales of tangible personal property at the rate of three percent of the selling price. Sales of certain items are exempted from the tax, including but not limited to sales of food products for human use, articles of clothing, prescription medicines, agricultural machinery and certain publications. The statute contains specific provisions relating to the registration of vendors, the filing of returns and the payment of the amounts collected by such vendors. Vendors may apply to the State Tax Commission for abatements of the amounts owed where they believe such amounts to be excessive, and decisions of the Commission on such applications may be reviewed by the Appellate Tax Board. The Commissioner of Corporations and Taxation shall have the usual powers and remedies provided for tax collection for the collection of the taxes imposed by this section. The State Tax Commission shall issue regulations necessary for proper administration and enforcement of the section. The Act further imposes a temporary excise upon the storage, use or other consumption in Massachusetts of tangible personal property at the rate of three percent of the sales price, of such property. Sales up n which the retail sales tax described above has been imposed, or which are exempt from the retail sales tax, shall be exempt from the use tax. Sales upon which a tax has been paid in another jurisdiction shall also be exempt. Assessment, abatement and collection of the use tax shall be governed by the provisions which relate to the tax upon retail sales. The tax upon retail sales and the excise upon storage, use or other consumption shall be effective during the period from April 1, 1966 to December 31, 1967. Each qualified taxpayer shall be entitled to a credit of four dollars for himself, four dollars for his spouse and eight dollars for each qualified dependent, but such credit shall not be allowed if the taxable income of such individual and his spouse exceeds five thousand dollars for the year. In addition to the taxes described above, the Act provides for new excises upon certain banks; new taxes upon the income of certain corporations; new taxes upon cigarettes; a room occupancy excise upon rent paid for the use of hotel rooms and other lodging places; and excises upon sales of certain alcoholic beverages. The Act creates the Local Aid Fund for the purpose of providing educational assistance, and authorizes the periodic distribution of amounts from such Fund to the cites and towns. In addition, the Act contains a variety of provisions relating to the program of State aid to public schools, and to its administration. | ” |
Path to the ballot
A veto referendum is a citizen-initiated ballot measure that asks voters whether to uphold or repeal an enacted law. This type of ballot measure is also called statute referendum, popular referendum, people's veto, or citizen's veto. There are 23 states that allow citizens to initiate veto referendums.
In Massachusetts, the number of signatures required for a veto referendum election is equal to 1.5% of the votes cast in the last gubernatorial election. To suspend the law prior to the election, the number of signatures required is equal to 2% of the votes cast in the last gubernatorial election. Massachusetts also has a distribution requirement that requires no more than 25% of the certified signatures on any petition can come from a single county. Signatures for a veto referendum petition must be submitted no more than 90 days after the governor signs the targeted bill or it is enacted into law.
A simple majority vote is required for voter approval. However, the number of affirmative votes cast for the measure must be greater than 30% of the votes cast in the election.
See also
External links
- William Francis Galvin Secretary of the Commonwealth of Massachusetts, "Massachusetts Statewide Ballot Measures: 1919-Present"
- Transcript-Telegram, "LEGAL NOTICES," October 18, 1966
Footnotes
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