Oregon Business Tax Increase, Measure 97 (2016)

Oregon Measure 97

Election date
November 8, 2016
Topic
Taxes
Status
d Defeated
Type
State statute| Origin
Citizens

* * *

2016 measures

November 8
Measure 94 d
Measure 95 a
Measure 96 a
Measure 97 d
Measure 98 a
Measure 99 a
Measure 100 a
Polls
Voter guides
Campaign finance
Signature costs

The Oregon Business Tax Increase Initiative, also known as Measure 97, was on the November 8, 2016, ballot in Oregon as an initiated state statute.[1] It was defeated.

| A "yes" vote supported this proposal to remove the cap on the corporate gross sales tax, also known as the "minimum tax," and establish a 2.5 percent tax on gross sales that exceed $25 million.

|

| A "no" vote opposed this proposal and retained the existing corporate tax structure.

|

If approved, the new tax would have been implemented on January 1, 2017. According to the state's fiscal impact statement, state revenue would have increased by an estimated $548 million between January 1 and June 30, 2017. Thereafter, additional revenue from the measure would have been expected to be around $3 billion per year.[2]

In 2016, five other states had business taxes based on gross sales. Oregon had one of the lowest rates. If Measure 97 had been approved, Oregon would have had the highest top rate.

The campaigns surrounding Measure 97 engaged in the most expensive ballot measure battle in state history.[3] A combined total of $47,293,418 was raised in support of or opposition to the initiative. The previous record was set in 2014, when supporters and opponents of Measure 92, which would have mandated the labeling of foods containing GMOs, raised a combined total of $29 million.

## Contents

* 1 Election results
* 2 Overview
* 2.1 Corporate income tax in Oregon
* 2.2 Initiative design
* 2.3 State of ballot measure campaigns
* 3 Background
* 3.1 Business tax structure
* 3.2 Similar taxes in other states
* 4 Text of measure
* 4.1 Ballot title
* 4.2 Ballot summary
* 4.3 Full text
* 4.4 Fiscal impact statement
* 5 Support
* 5.1 Supporters
* 5.1.1 Officials
* 5.1.2 Former officials
* 5.1.3 Candidates
* 5.1.4 Organizations
* 5.1.4.1 Civic organizations
* 5.1.4.2 Education organizations
* 5.1.5 Businesses
* 5.1.6 Unions
* 5.1.7 Individuals
* 5.1.7.1 Local officials
* 5.1.7.2 School board members
* 5.1.7.3 Teachers and academics
* 5.1.7.4 Religious leaders
* 5.1.7.5 Healthcare professionals
* 5.2 Arguments
* 5.2.1 Citizens' review arguments
* 5.2.2 Submitted arguments
* 5.3 Campaign advertisements
* 5.3.1 Allegation of Comcast demands
* 6 Opposition
* 6.1 Opponents
* 6.1.1 Officials
* 6.1.2 Former officials
* 6.1.3 Candidates
* 6.1.4 Organizations
* 6.1.5 Businesses
* 6.2 Arguments
* 6.2.1 Citizens' review arguments
* 6.2.2 Submitted arguments
* 6.3 Campaign advertisements
* 7 Campaign finance
* 7.1 Support
* 7.1.1 Cash donations
* 7.1.2 In-kind services
* 7.1.3 Top donors
* 7.2 Opposition
* 7.2.1 Cash donations
* 7.3 In-kind services
* 7.4 Top donors
* 7.5 Methodology
* 8 Media editorials
* 8.1 Support
* 8.2 Opposition
* 9 Polls
* 10 Reports and analyses
* 10.1 Oregon Legislative Revenue Office
* 10.2 Northwest Economic Research Center
* 10.3 Tax Foundation
* 10.4 Oregon Consumer League
* 11 Path to the ballot
* 12 State profile
* 12.1 Presidential voting pattern
* 12.1.1 Pivot Counties (2016)
* 12.1.2 Pivot Counties (2020)
* 13 Related measures
* 14 Recent news
* 15 See also
* 16 External links
* 16.1 Basic information
* 16.2 Support
* 16.3 Opposition
* 17 Additional reading
* 18 Footnotes

## Election results[edit]

Measure 97

Result| Votes| Percentage
d No| 1,164,658| 59.03%
Yes|  808,310|  40.97%

Election results from Oregon Secretary of State

## Overview[edit]

### Corporate income tax in Oregon[edit]

Measure 97’s tax increase would have impacted one type of corporation known as a C-corporation. "C-corporation" is an IRS designation for a business that pays its own taxes.[4] In Oregon, these businesses pay either what is known as a "minimum tax" of roughly 0.1 percent on sales or 6.6 percent on taxable income up to $1 million and 7.6 percent over $1 million, whichever amount is greater. The minimum tax on sales is capped at $100,000.[5][2]

### Initiative design[edit]

Measure 97 would have transformed the structure of the minimum tax on sales. The cap of $100,000 would have been eliminated. Sales above $25 million would have been taxed at a rate of $30,001 plus 2.5 percent. Sales below $25 million would have continued to be taxed at roughly 0.1 percent. C-corporations with a high enough income would have continued to be taxed according to their income rather than gross sales. Businesses that adopted goals to help communities and the environment, also known as "benefit companies," would have been exempt from the increase.[1][6]

A C-corporation with $25 million or less in sales would not have been affected by the change. A corporation with $100 million dollars in sales would have seen its minimum tax obligation increase from 0.1 percent to 1.91 percent. For more examples of the direct impact of the initiative on hypothetical corporations, see the table below:

C-corporation minimum tax going into the election and under Measure 97

Gross sales | Minimum tax under law in 2016 | As percent of sales under 2016 law | Minimum tax under Measure 97 | As percent of sales under Measure 97
$1 million | $1,000.00 | 0.10% | $1,000.00 | 0.10%
$2 million | $1,500.00 | 0.08% | $1,500.00 | 0.08%
$3 million | $2,000.00 | 0.07% | $2,000.00 | 0.07%
$5 million | $4,000.00 | 0.08% | $4,000.00 | 0.08%
$7 million | $7,500.00 | 0.11% | $7,500.00 | 0.11%
$10 million | $15,000.00 | 0.15% | $15,000.00 | 0.15%
$25 million | $30,000.00 | 0.12% | $30,000.00 | 0.12%
$30 million | $30,000.00 | 0.10% | $155,001.00 | 0.52%
$50 million | $50,000.00 | 0.10% | $655,001.00 | 1.31%
$75 million | $75,000.00 | 0.10% | $1,280,001.00 | 1.71%
$100 million | $100,000.00 | 0.10% | $1,905,001.00 | 1.91%
$150 million | $100,000.00 | 0.07% | $3,155,001.00 | 2.10%
$250 million | $100,000.00 | 0.04% | $5,655,001.00 | 2.26%
$500 million | $100,000.00 | 0.02% | $11,905,001.00 | 2.38%
$1 billion | $100,000.00 | 0.01% | $24,405,001.00 | 2.44%

The initiative would have instructed the state to spend revenue generated by the increase on public early childhood and K-12 education, healthcare, and services for senior citizens.[1]

### State of ballot measure campaigns[edit]

The No on 97 campaign outraised supporters by $9 million. Yes on 97 raised $19.16 million and opponents raised $28.13 million. The top donor to the "Yes" campaign was the Oregon Education Association, which contributed $5.17 million. The top donors to the "No" campaign were Albertsons Safeway, Costco, and Kroger/Fred Meyer. Each contributed $2.38 million. The New York-based Wall Street Journal opposed the measure. While Gov. Kate Brown (D) supported Measure 97, her opponent in the 2016 gubernatorial election, Bud Pierce (R), opposed it. Polls indicated that support for Measure 97 decreased between mid September and October 14, 2016. An average of polls showed support around 46 percent and opposition near 42 percent prior to the election.

## Background[edit]

See also: Tax policy in Oregon

### Business tax structure[edit]

According to the Anderson Economic Group (AEG), Oregon had the lowest business tax burden among all of the 50 states and Washington, D.C., in 2016. The AEG report stated that corporate tax revenue in Oregon amounted to 6.58 percent of pre-tax earnings. Alaska had the highest business tax burden at 16.83 percent of pre-tax earnings.[7]

In 2013, only $500 million of the $6.2 billion the state collected in business taxes was from corporate income.[8] Only five other states had taxes based on gross receipts in 2016, and, if this measure had passed, Oregon would have had the highest rate.[9] The gross receipt tax rate in Washington ranged from 0.138 percent to 3.3 percent. Ohio had a 0.26 percent gross receipt tax. These rates compare to 2.5 percent in Oregon as proposed under Measure 97 and 0.1 percent under the law going into the election.[10] Measure 97 would not have changed the existing corporate income tax of 6.6 percent on taxable income up to $1 million and 7.6 percent on taxable income over $1 million. Whichever rate amounted to a higher tax payment would have applied: either the 2.5 percent on gross sales or the 6.6/7.6 percent tax on income.

In 2012, about 70 percent of corporations payed the minimum tax rather than the corporate income tax.[11] Under the business tax structure going into the election, 9 percent of business tax revenue comes from the corporate minimum tax and 91 percent comes from the corporate income tax. Under Measure 97, 6 percent would have come from the corporate income tax and 94 percent would have come from the corporate minimum tax.[12]

### Similar taxes in other states[edit]

According to the Tax Foundation, five other states — Delaware, Ohio, Nevada, Texas, and Washington — had taxes on the gross sales receipts of businesses in 2016. Some states, including Nevada and Washington, varied the tax according to industry. Texas allowed businesses to deduct the costs of goods and employee compensation. New Mexico also has a gross receipts tax of 5.125 percent to 8.6875 percent which is often passed on to the customer and acts similarly to a sales tax. The table below illustrates taxes on the gross sales receipts of businesses across the six states in 2016:[13][14]

Measure 97 and gross sales receipts taxes in 2016

State | Tax rate
Delaware | 0.0945% - 0.7468%
Nevada | 0.0051% - 0.331%
Ohio | 0.26%
Oregon (2016) | 0.1%
Oregon (Measure 97) | 0.1% - 2.5%
Texas | 0.331% - 0.75%
Washington | 0.13% - 3.3%
New Mexico[15] | 5.125%[16]
*Sources: The Tax Foundation, "Oregon Measure 97," April 28, 2016

## Text of measure[edit]

### Ballot title[edit]

The ballot title was as follows:[2]

“  | Increases corporate minimum tax when sales exceed $25 million; funds education, healthcare, senior services

Result of 'Yes' Vote: 'Yes' vote increases corporate minimum tax when sales exceed $25 million; removes tax limit; exempts "benefit companies"; increased revenue funds education, healthcare, senior services.

Result of 'No' Vote: 'No' vote retains existing corporate minimum tax rates based on Oregon sales; tax limited to $100,000; revenue not dedicated to education, healthcare, senior services.

Summary: Current law requires each corporation or affiliated group of corporations filing a federal tax return to pay annual minimum tax; amount of tax is determined by tax bracket corresponding to amount of corporation's Oregon sales; corporations with sales of 100 million or more pay $100,000. Measure increases annual minimum tax on corporations with Oregon sales of more than $25 million; imposes minimum tax of $30,001 plus 2.5% of amount of sales above $25 million; eliminates tax cap; benefit companies (business entities that create public benefit) taxed under current law. Applies to tax years beginning on/after January 1, 2017. Revenue from tax increase goes to: public education (early childhood through grade 12); healthcare; services for senior citizens.[17]

| ”

|
|

### Ballot summary[edit]

The explanatory statement was as follows:[2]

“  | Ballot Measure 97 increases the corporate minimum tax for corporations with at least $25 million in Oregon sales. Currently, Oregon C corporations pay the higher of either an excise tax or a minimum tax based on the corporation’s sales in Oregon.

Ballot Measure 97 increases the annual minimum tax on corporations with Oregon sales of more than $25 million. It imposes a minimum tax of $30,001 plus 2.5 percent of amount of sales above $25 million. Oregon sales under $25 million would not be affected.

Ballot Measure 97 exempts “benefit companies” from the increased rate of minimum tax. “Benefit companies” are defined under Oregon law.

Ballot Measure 97 states that revenues generated from the increase in the corporate minimum tax are to be used to provide additional funding for education, healthcare and services for senior citizens.[17]

| ”

|
|

### Full text[edit]

The full text of the measure was as follows:[2]

Section 1. ORS 317.090 is amended to read:

(1) As used in this section:

(a) “Oregon sales” means:

(A) If the corporation apportions business income under ORS 314.650 to 314.665 for Oregon tax purposes, the total sales of the taxpayer in this state during the tax year, as determined for purposes of ORS 314.665;

(B) If the corporation does not apportion business income for Oregon tax purposes, the total sales in this state that the taxpayer would have had, as determined for purposes of ORS 314.665, if the taxpayer were required to apportion business income for Oregon tax purposes; or

(C) If the corporation apportions business income using a method different from the method prescribed by ORS 314.650 to 314.665, Oregon sales as defined by the Department of Revenue by rule.

(b) If the corporation is an agricultural cooperative that is a cooperative organization described in section 1381 of the Internal Revenue Code, “Oregon sales” does not include sales representing business done with or for members of the agricultural cooperative.

(2) Each corporation or affiliated group of corporations filing a return under ORS 317.710 shall pay annually to the state, for the privilege of carrying on or doing business by it within this state, a minimum tax as follows:

(a) If Oregon sales properly reported on a return are:

(A) Less than $500,000, the minimum tax is $150.

(B) $500,000 or more, but less than $1 million, the minimum tax is $500.

(C) $1 million or more, but less than $2 million, the minimum tax is $1,000.

(D) $2 million or more, but less than $3 million, the minimum tax is $1,500.

(E) $3 million or more, but less than $5 million, the minimum tax is $2,000.

(F) $5 million or more, but less than $7 million, the minimum tax is $4,000.

(G) $7 million or more, but less than $10 million, the minimum tax is $7,500.

(H) $10 million or more, but less than $25 million, the minimum tax is $15,000.

(I) $25 million ~~or more, but less than $50 million~~ , the minimum tax is $30,000.

(J) ~~$50 million or more, but less than $75 million, the minimum tax is $50,000~~ More than $25 million, the minimum tax is $30,001 plus 2.5% of the excess over $25 million.

~~(K) $75 million or more, but less than $100 million, the minimum tax is $75,000.~~

~~(L) $100 million or more, the minimum tax is $100,000.~~

(b) If a corporation is an S corporation, the minimum tax is $150.

(3) The minimum tax is not apportionable (except in the case of a change of accounting periods), and is payable in full for any part of the year during which a corporation is subject to tax.

Section 2. The amendments to the minimum tax made by Section 1 of this 2016 Act do not apply to any legally formed and registered “benefit company,” as that term is defined in ORS 60.750. A legally formed and registered “benefit company” shall pay the minimum tax set forth in ORS 317.090(2) in effect prior to the passage of this 2016 Act.

Section 3. All of the revenue generated from the increase in the tax created by this 2016 Act shall be used to provide additional funding for: public early childhood and kindergarten through twelfth grade education; healthcare; and, services for senior citizens. Revenue distributed pursuant to this section shall be in addition to other funds distributed for: public early childhood and kindergarten through twelfth grade education; healthcare; and, services for senior citizens.

Section 4. The amendments to ORS 317.090 made by Section 1 of this 2016 Act and Sections 2 and 3 of this 2016 Act apply to tax years beginning on or after January 1, 2017.

Section 5. If any provision of this 2016 Act is held invalid for any reason, all remaining provisions of this Act shall remain in place and shall be given full force and effect.

|

### Fiscal impact statement[edit]

See also: Fiscal impact statement

The fiscal impact statement was as follows:[2]

“  | The measure is anticipated to increase state revenues by $548 million from January 1st to June 30th of 2017, and approximately $3 billion for every year beginning July 1st after that.

The financial impact on state expenditures by program is indeterminate. The increased revenue will require increased expenditures by the state in the areas of public early childhood and kindergarten through grade 12 education, health care, and senior services, but the exact amount and the specific uses within the three identified programs cannot be determined.

Although there is no direct financial effect on local government expenditures or revenues, there is likely to be an indirect and indeterminate effect on the state economy and local government revenues and expenditures.[17]

| ”

|
|

## Support[edit]

Yes on 97, also known as A Better Oregon, led the campaign in support of Measure 97.[18]

The initiative campaign was backed by Our Oregon, a coalition of labor unions and other groups.[8]

Supporters made the following arguments in support of Measure 97:[2]

* The measure would make large and out-of-state corporations pay their fair share in taxes.
* Less than 1 percent of businesses would see a tax increase under Measure 97.
* The measure would protect small businesses.
* The measure would help the state budget become stable and decrease the risk of budget cuts.
* The measure would increase investment in Oregon's children and families.
* The measure would improve graduation rates, make healthcare more accessible, and provide seniors with in-home care.

### Supporters[edit]

#### Officials[edit]

* Gov. Kate Brown (D)[2]
* U.S. Sen. Bernie Sanders (I) of Vermont[19]
* U.S. Sen. Elizabeth Warren (D) of Massachusetts[20]
* Labor Commissioner Brad Avakian (D)
* Sen. Michael Dembrow (D-23)
* Sen. Sara Gelser (D-8)[21]
* Sen. Diane Rosenbaum (D-21)
* Sen. Chip Shields (D-22)
* Rep. Jeff Barker (D-28)
* Rep. Phil Barnhart (D-11)
* Rep. Peter Buckley (D-5)
* Rep. Margaret Doherty (D-35)
* Rep. Shemia Fagan (D-51)
* Rep. Lew Frederick (D-43)
* Rep. Joseph Gallegos (D-30)
* Rep. David Gomberg (D-10)[22]
* Rep. Chris Gorsek (D-49)
* Rep. Mitch Greenlick (D-33)
* Rep. Paul Holvey (D-8)
* Rep. Alissa Keny-Guyer (D-46)
* Rep. Tina Kotek (D-44)
* Rep. Ann Lininger (D-38)
* Rep. Susan McLain (D-29)
* Rep. Rob Nosse (D-42)
* Rep. Dan Rayfield (D-16)
* Rep. Tobias Read (D-27)[23]
* Rep. Kathleen Taylor (D-41)
* Rep. Barbara Smith Warner (D-45)
* Rep. Jennifer Williamson (D-36)

#### Former officials[edit]

* Gov. Ted Kulongoski (D)
* Gov. Barbara Roberts (D)

#### Candidates[edit]

The following were candidates for the Oregon House of Representatives who supported Measure 97:[21]

* Terry Brayer (D-1)
* Pam Marsh (D-5)
* Julie Fahey (D-14)
* Tom Kane (D-18)
* Larry Trott (D-19)
* Teresa Alonso Leon (D-22)
* Ken Moore (D-24)
* Sheri Malstrom (D-27)
* Charles Gallia (D-39)
* Karin Power (D-41)
* Diego Hernandez (D-47)
* Mark Reynolds (D-52)
* Michael Graham (D-53)
* Gena Goodman-Campbell (D-54)
* Alex Polikoff (Green-23)
* Christopher Tsekouras (Libertarian-13)
* Cynthia Hyatt (Progressive-15)
* Sami Al-Abdrabbuh (Progressive-16)
* Joe Rowe (Green-44)

The following were candidates for the Oregon Senate who did not hold an elected office and supported Measure 97:[21]

* Timm Rolek (D-1)
* Tonia Moro (D-3)
* Ross Swartzendruber (D-12)
* Greg Delgado (D-27)
* James Ofsink (Green-21)

|

#### Organizations[edit]

##### Civic organizations

* Adelante Mujeres
* Asian Pacific American Network of Oregon (APANO)
* Cascade AIDS Project (CAP)
* Causa Oregon
* Center for Intercultural Organizing (CIO)
* Children First for Oregon
* Fair Shot For All Coalition
* Family Forward Oregon
* Health Care for All-Oregon
* Healthy Kids Learn Better Coalition
* Human Services Coalition of Oregon (HSCO)
* Jobs with Justice
* Main Street Alliance of Oregon
* NARAL Pro-Choice Oregon
* ONE Voice for Child Care
* OPAL Environmental Justice Oregon
* Oregon Center for Public Policy
* Oregon Consumer League
* Oregon Health Equity Alliance
* Oregon Latino Health Coalition
* Oregon Public Health Association
* Our Revolution[24]
* Partnership for Safety and Justice
* Pineros y Campesinos Unidos del Noroeste (PCUN)
* Rural Organizing Project
* Tax Fairness Oregon
* The Bus Project
* The Working Families Party
* Upstream Public Health
* Western States Center
* Alliance for Democracy
* Angry Grandparents Against High Stakes Testing
* Bridgeport United Church of Christ
* Camp Fire Columbia
* Church Women United of Lane County
* Community Alliance of Lane County
* Community Alliance of Tenants
* Curry County Democratic Central Committee
* Decision Metrics
* Democratic Party of Lane County
* Eastside Democratic Club
* First Unitarian Economic Justice Committee
* Freedom Socialist Party
* Forward Together
* Human Dignity Advocates of Crook County
* Jubilee Oregon
* Latinos Unidos Siempre (L.U.S.)
* League of United Latin American Citizens (LULAC) of Lane County
* Move to Amend – Corvallis
* Network for Reproductive Options
* Northwest Forest Worker Center
* Occupy St. Johns
* Oregon Assembly for Black Affairs
* Oregon Community Health Worker Association
* Oregon Faith Roundtable Against Hunger (OFRAH) Lane Co. Chapter
* Oregon NOW (National Organization for Women)
* Oregon Physicians for Social Responsibility
* Oregon School-Based Health Alliance
* Oregon State Council for Retired Citizens (OSCRC)
* Oregon Strong Voice- Southern Oregon
* Oregon Walks
* Oregon Working Families Party
* Parents Across America Oregon
* PFLAG Portland Black Chapter
* Portland Parent Union
* Progressive Party of Oregon
* Right 2 Dream Too
* Salem Social Justice Collective
* Southern Oregon Jobs with Justice
* United Seniors of Oregon
* University of Oregon Women’s Resource Center
* Voices Set Free Family Health Center
* We Can Do Better

##### Education organizations

* Association of Oregon Faculties
* Community & Parents for Public Schools
* Coos Bay School Board
* Hermiston School Board
* Oregon Music Education Association
* Oregon PTA (Parent Teacher Association)
* Oregon Save Our Schools
* Arlington Education Association
* Ashland Education Association
* Association of Classified Employees Of Umpqua Community College
* Association of Salem Keizer Educational Support Professionals
* Astoria Education Association
* Athena-Weston Teachers Association
* Baker Education Association
* Beaverton Education Association
* Beaverton Subs Education Association
* Bend Education Association
* Bethel Association of Classified Employees
* Blue Mountain Faculty Association
* Canby Education Association
* Centennial Education Association
* Central Education Association
* Central Point Education Association
* Chemeketa Faculty Association
* Clackamas Community College Faculty Association
* Clackamas Community College Part Time Faculty Association
* Clackamas Educational Service District Education Association
* Clatskanie Education Association
* Clatsop Community College Faculty Association
* Colton Association of Classified Employees
* Columbia Gorge Educational Service District Education Association
* Corbett Education Association
* Corvallis Education Association
* Creswell Education Association
* Crook County Education Association
* Dallas Education Association
* David Douglas Education Association
* Dayton Education Association
* District 21 Education Association
* Elgin Education Association
* Estacada Educational Association
* Eugene Education Association
* Falls City Education Association
* Fern Ridge Education Association
* Forest Grove Education Association
* Gaston Education Association
* Gladstone Teachers Association
* Glide Education Association
* Graduate Teaching Fellows Federation
* Grants Pass Association of Classified Employees
* Grants Pass Education Association
* Greater Albany Association of Classified Employees
* Greater Albany Education Association
* Gresham-Barlow Education Association
* Hermiston Association of Teachers
* High Desert Education Association
* Hillsboro Education Association
* Hood River County Education Association
* John Day Education Association
* Klamath County Education Association
* Klamath Falls Association of Classified Employees
* Klamath Falls Education Association
* Lake Oswego Education Association
* Lane County Community College Board of Education[25]
* Lebanon Education Association
* Lebanon Educational Support Professional Association
* Lincoln County Education Association
* Linn-Benton Lincoln Education Service District Education Association
* Madras Education Association
* McMinnville Education Association
* Medford Education Association
* Milton-Freewater Education Association
* Molalla River Education Association
* Morrow County Education Association
* Mt Hood Community College Classified Education Association
* Mt Hood Community College Faculty Association
* Mt. Hood Community College Part Time Faculty Association
* Multnomah County Education Service District Education Association
* Newberg Education Association
* North Clackamas Education Association
* North Wasco Education Support Professionals
* Ontario Education Association
* Oregon City Education Association
* Oregon Education Association – Retired
* Pendleton Association of Teachers
* Pendleton Education Association
* Pilot Rock Education Association
* Portland Area Teachers – Retired
* Portland Association of Teachers
* Rainier Education Association
* Redmond Education Association
* Rogue River Education Association
* Roseburg Education Association
* Salem-Keizer Education Association
* Seaside Education Association
* Sherwood Education Association
* Sisters Education Association
* South Lane Education Association
* Springfield Education Association
* Springfield School District Board[26]
* St Helens Education Association
* Stanfield Education Association
* Sutherlin Education Association
* Sweet Home Education Association
* The Oregon Education Association-Retired Educators
* Three Rivers Education Association
* Tigard-Tualatin Education Association
* Treasure Valley Education Association
* Umatilla Education Association
* United North Marion Educators
* Vale Education Association
* Vernonia Education Association
* West Linn Education Association
* Woodburn Education Association
* Wy’East Education Association
* Yoncalla Education Association

|

#### Businesses[edit]

* Falling Sky Brewing
* Voodoo Doughnut
* Fort George Brewery
* Music Millennium
* Palo Alto Software
* O’Neill Electric Inc.
* Rainbow Valley Design & Construction
* Bipartisan Cafe
* Mississippi Pizza
* Beaverton Bakery
* Golden Harvesters, Inc.
* McClenahan Bruer
* 45 North Properties
* 7Arm IP LLC.
* Accent on Attitude
* Affirmative Touch
* Agave
* Alberta Street Fish & Chips
* Alberta Street Market
* Albertideation
* Allie Love Bug / Double B Boutique
* Alpine Catering Inc
* Amallegory Productions Inc.
* Amanda’s Nails
* Amelia LLC
* Another Read Through
* Anything But Ordinary
* Applegate Valley Organics
* Arcane Amplification
* Arcane Amps
* Archive Coffee and Bar
* Artichoke Music
* Artside Up Studio School
* Atomic Auto
* Avant Garb
* Bar of The Gods
* Beach Books
* Beacon Sound
* Beanstalk
* Bendy Dog
* Berland Vapor Supply
* Betty’s Books
* Big City Gamin’
* Big O’s Wood Fired Pizza
* Black Book Vintage Guitars
* Black Wagon
* BrainJoy
* Breaking Ink
* Bruce’s Barbershop
* Cactus
* Capella Market
* Cascade Networking
* Cash Flow Management
* Cat Six Cycles
* Charese Rohny Law Office, LLC
* Cheap Charlie’s Beer and Wine Superstore
* Chi Blossom Creations LLC
* Clay Sage Herbarium
* Climb Max Mountaineering
* Coffee House-Five
* Coos Bay Boat Building Center
* Corazon Chiropractic Clinic
* Corner Brick Bar and Grill
* Cosas NW
* Crouchley Plumbing Co. Inc.
* Custom Ergonomic Footwear
* Darling Distraction
* Db Design
* Deadstock Coffee
* Deep Under Ground
* Diamond Law
* Diversity Cafe
* Dogtribe
* Dora’s Garden LLC
* Double B Boutique
* Dudley’s Bookshop Cafe
* Earl’s Barbershop
* East Side Deli
* Eb & Bean
* El Nutri Taco
* Enlace
* Everett Street Guesthouse
* Every Day Wine
* Exclusive Threads
* Exquisit Floral Art
* Falling Sky Brewing
* Feather Your Nest
* Flowers in Flight
* Forage Homewares
* Frock Boutique
* G. Victor Madge Architect Inc
* Gabagool
* Gloria’s Secret Cafe
* Goldrush Coffee
* Goldworks
* Greenleaf Restaurant
* Gresham Community Acupuncture
* Gresham Shoe Repair
* Growlers Hawthorne
* Harvest Fresh Grocery & Deli
* Hawthorne Auto Clinic
* Hawthorne Blvd. Books
* Hawthorne Liquor Store
* Hawthorne Vintage Modern
* Heads High Barber Shop
* Healthsource of Portland East
* Hilltop Music Shop
* Hoffman House Antique Mall
* Hoosier Barber
* Hound & Hare Vintage
* House Of Commons
* Hummingbird Spice Co.
* I Am Darras
* Illustrated Playing Cards
* Imagine Engine
* Invoke
* Jackson’s Corner
* Jon’s Headlight Restoration
* Joyful Llama Ranch
* Justa Pasta
* K. Kremer Designs, Inc.
* Keep Flowers in Flight with Pat Hutchins
* Keepsake Tattoo Studio
* Kern Park Flower Shoppe LLC.
* KKremer Designs
* Koya Leadership Partners
* Land and Water Services
* Leisure Public House
* Little Axe Records
* LucidEnergy
* MacPCX
* Mad Sons
* MadHabit Boutique
* Madison Automotive
* Martian Arts Tattoo
* Mayahuel Catering dba Tamale Boy
* Meat for Cats and Dogs
* Merry Time Bar
* Mezza Luna Pizzeria
* Mindseed Cafe Inc.
* Mink Boutique
* Mir Music
* Mirador Kitchen and Home
* Mohr Music Studio
* More Fun
* Morel Ink
* Mr. Fixit – Computer Repair
* Naked City Clothing
* Nationale
* Neck of the Woods Consulting
* Nectar PDX, LLC
* Neighborhood Restaurant Group
* Never The Same
* Nocturne Collective LLC
* Norma Jean’s Closet
* Not a Pipe Publishing
* O’Neil Public House
* Ocean Beaches Glassblowing & Gallery
* Old Things and Objects
* Old Town Framing Company
* Oliver’s Cafe
* Optic Nerve Arts
* Oregon Bike Shop
* Oregon Paranormal
* Paperjam Press
* Passionflower
* Patties Home Plate
* Peninsula Station
* Peonies and Possiblities
* Pieper Cafe
* Pier 11 Mall
* Pizza Jerk
* Pizzatolla’s Wood-Fired Pizza
* Poppa’s Haven Coffeehouse
* Portland Fret Works
* Portland Hemp Works
* Portland Productions
* Posey-Reed
* Positive Teaching Strategies
* Presents of Mind
* Primrose and Tumbleweeds
* Proper Eats
* Rachel Oh Estate Law
* Reading Frenzy
* ReBelle’s
* Red Castle Games
* Red Fox Vintage
* Red Wagon Creamery
* Redbird Studio
* ReFashion’D
* Rutabaga
* Salle Trois Armes
* Salon Bucci
* Salty Tea Cup
* Sasquatch Environmental Consulting
* Scopic Inc.
* Scottie’s Pizza Parlor
* Scrapbook Notions
* Sea Gypsy Gifts
* Second Son Kimbap
* Sherri Chapple Energy Work
* Short Cakes Consignment
* Silver Moon Creperie
* Slingshot Lounge
* Snackrilge
* Spect Actors Collective
* St Johns Vision Clinic
* St. John’s Booksellers
* St. John’s Vision Clinic
* Stephenson Law, LLC
* Stormy Night Inc.
* Strictly Organic Coffee Co.
* StuStuStudio
* Stung
* Sublimity Snow and Skateboards
* Sundance Natural Foods
* Sustainable Planning Resource Innovation Group LLC
* Sweetpea Bicycles, LLC
* Sweetpea’s
* Tails & Trotters
* Taqueria Nico’s
* Tellurian Gardens
* The Curious Caterpillar
* The Fixin To
* The Know Bar
* The Law Office of Rachel Oh, LLC
* The Little Bagel Shop
* The Lodge Bar and Grill
* The Lucky Mermaid LLC.
* The O’Neill Public House
* The Pencil Test
* The Shoe Store
* The Slingshot Lounge
* The Spicy Spoon
* The Vortex
* Tinctoria Designa
* Trails End Saloon
* Transcendence Health and Wellness
* Tre Bone
* Tribe Hair Studio
* Trudy Cooper & Associates
* Tu Casa Real Estate
* Ugly Mug Coffeehouse
* Union Rose LLC.
* Uppercut Barbershop
* Velvet Goldmine
* Victor Madge Architect, Inc
* Video Explorer
* Vik’s Jewelers
* Vinnie Pizza
* Walk With Grace Publishing
* What a Deal Thrift Store
* White Rabbit Gifts
* Whiz Corp
* Wildwood Playgrounds
* Woodstock Smoke Shop
* Worn Path
* Yeldah’s Bazaar
* You Dirty Dog
* Zig Zag Wanderer
* Zippity News

|

#### Unions[edit]

* American Association of University Professors (AAUP) – Oregon
* American Federation of State, County and Municipal Employees (AFSCME)
* American Federation of Teachers (AFT) Oregon
* Carpenters Union Local 271
* Communications Workers of America
* Hillsboro Classified United – AFT Local 4671
* Oregon AFL-CIO
* Oregon Education Association
* Oregon Nurses Association
* Oregon School Employees Association
* Portland Community College Federation of Classified Employees American Federation of Teachers Local 3922
* Service Employees International Union (SEIU) 503
* Service Employees International Union Local 49
* United Academics of the University of Oregon
* United Food and Commercial Workers (UFCW) Local 555
* United Steelworkers District 12
* USW Oregon L&E
* Western Oregon University Federation of Teachers

#### Individuals[edit]

##### Local officials

* Jules Bailey, Multnomah County Commissioner
* Dick Schouten, Washington County Commissioner
* Sarah Nebeker, Clatsop County Commissioner
* Arline LaMear, Mayor of Astoria
* Paul Blackburn, Mayor of Hood River
* Mark Gamba, Mayor of Milwaukie
* Paul Brakeman, Mayor of Scotts Mills
* Drew Herzig, Astoria City Councilor
* Tracie Heidt, Canby City Councilor
* Deanna Busdieker, Cascade Locks City Councilor
* Mike Benefield, Cannon Beach City Councilor
* Melissa Cadwallader, Cannon Beach City Councilor
* Zachariah Baker, Corvallis City Councilor
* Joel Hirsch, Corvallis City Councilor
* Richard Zettervall, Creswell City Councilor
* Paulina Menchaca, Estacada City Councilor
* Greg Evans, Eugene City Council President
* Clare Syrett, Eugene City Councilor
* Betty Taylor, Eugene City Councilor
* Ron Preisler, Florence City Councilor
* Malynda Wenzl, Forest Grove City Councilor
* Paulina Cockrum, Gearhart City Councilor
* Trish Seiler, Klamath Falls City Councilor
* James Edwards, Lakeside City Councilor
* Jim Burford, Lowell City Councilor
* John Chavez, Metolius City Council President
* Scott Essin, Newberg City Councilor
* Joseph M. George, Powers City Councilor
* Georgia Patterson, Prairie City City Councilor
* Steven Massey, Rainier City Councilor
* Tom Andersen, Salem City Councilor
* Diana Dickey, Salem City Councilor
* Sally Cook, Salem City Councilor-elect
* John Sandusky, Tillamook City Council President
* Mary Dedrick, Umatilla City Councilor
* Tim Crampton, Weston City Councilor
* Greg Scott, Yachats Council President
* Max Glenn, Yachats City Councilor

##### School board members

* Misty Berry, Bandon School Board Member
* Tessa Scheller, Clatsop Community College Board Member / Trustee
* Jennifer Geller, Eugene 4J School Board Member
* Eileen Nittler, Eugene 4J School Board Member
* Mary Walston, Eugene 4J School Board Member
* Austin Folnagy, Klamath Community College Board Member
* Melissa Brother, President of Knappa Education Association
* LuAnn Anderson, Nestucca Valley School Board Member
* Julianna Seldon, North Bend School Board Member
* Scott Mills, North Marion School District School Board Member
* Kenney Polson, Mt. Hood Community College Board of Education Director
* Erick Flores, Parkrose School District School Board Chair
* Mary Lou Baetkey, Parkrose School District School Board Member
* Jennifer Handsaker, Parkrose Faculty Association
* Paul Anthony, Portland Public School Board Director
* Amanda Clark, Sisters School Board Member
* Erik Bishoff, Springfield School Board Member

##### Teachers and academics

* Tom Conry, Portland Public Schools Teacher
* Tina Hargaden, Portland Public School Teacher
* Don Gavitte, Portland Public School Teacher
* Scott Bailey, Community & Parents for Public Schools
* Ed Kaiel, Retired Admin. at Portland Community College; Lay Minister at Archdiocese of Portland
* Rosemary Powers, Professor Emerita of Sociology at Eastern Oregon University
* Marty Hart-Landsberg, Professor Emeritus of Economics at Lewis and Clark College; Member of Workers’ Rights Board, Portland Jobs with Justice
* Steve Cook, Senior Instructor II of Geosciences at Oregon State University
* Armelle Denis, Former Instructor at Oregon State University and Klamath Community College
* Maria Faria, Oregon State University College of Veterinary Medicine
* Dwaine Plaza, Professor of Sociology at Oregon State University
* Linda Marie Richards, Ph.D., Instructor of History at Oregon State University
* Cliff Trow, Professor Emeritus of History at Oregon State University; Former Chair of Oregon Senate Education Committee
* Tony Vogt, Instructor of Philosophy at Oregon State University; Vice President of AAUP-OSU
* Michael Sonnleitner, Retired Political Science Instructor at Portland Community College
* Barbara Dudley, Senior Fellow for Center for Public Service at Portland State University and Senior Policy Advisor for Working Families Party
* Rodrigo George, Adjunct Faculty of Public Policy a Portland State University
* Daniel Jaffee, Assoc. Professor of Sociology at Portland State University
* Maura Kelly, Assoc. Professor of Sociology at Portland State University
* Mary King, Professor of Economics at Portland State University
* Bob Liebman, Professor and Chair of Sociology at Portland State University
* Dara Shifrer, Asst. Professor of Sociology at Portland State University
* Anandi Van Diepen, Policy Researcher at Portland State University
* Gregg Gassman, Professor Emeritus at Southern Oregon University
* Donnie Maclurcan, Affiliate Professor of Social Sciences at Southern Oregon University
* Hassan Pirasteh, Professor Emeritus of Economics at Southern Oregon University
* Leslie Rogers, Instructor at Umpqua Community College
* Barbara Byrd, Senior Instructor of Labor Education at University of Oregon
* Amanda Doxtater, Professor of Scandinavian Studies at University of Oregon
* Michael Dreiling, Professor of Political Science at University of Oregon
* Lynn Feekin, Retired Labor Educator at University of Oregon
* Julie Heffernan, Graduate Director of UO Teach: Teacher Licensure Program and UOTeachOUT
* Derrick Hindery, Asst. Professor of Geography at University of Oregon
* Gordon Lafer, Professor and Economist at University of Oregon
* Joseph Lowndes, Assoc. Professor of Political Science at University of Oregon
* Sandra Morgen, Professor of Sociology at University of Oregon
* Heather Quarles, Professor of Romance Languages at University of Oregon
* Alison Schmitke, Education Studies Undergrad Program Director at University of Oregon
* Ellen Scott, Professor of Sociology at University of Oregon
* Mark Van Ryzin, Education Lecturer at University of Oregon
* David Woken, Librarian at University of Oregon
* Paula Baldwin, Asst. Professor of Communication Studies at Western Oregon University
* Michael Baltzley, Assoc. Professor of Biology at Western Oregon University
* Dean Braa, Professor of Sociology of Western Oregon University
* Peter Callero, Professor of Sociology at Western Oregon University
* Natalie Dewitt, Asst. Professor of Community Health at Western Oregon University
* Ed Dover, Professor of Political Science at Western Oregon University
* Stephen Gibbons, Professor of Criminal Justice at Western Oregon University
* Ryan Hickerson, Assoc. Professor of Sociology at Western Oregon University
* Kimberly Jensen, Professor of History at Western Oregon University
* Molly Mayhead, Professor of Communications at Western Oregon University
* Mark Perlman, Professor of Philosophy at Western Oregon University
* Leslie Dunlap, Professor of History at Willamette University
* William Smaldone, Professor of History at Willamette University
* Steve Robinson, Principal at Decision Metrics Economics Consulting
* Jody Wiser, Founder & Director of Tax Fairness Oregon
* John Willoughby, Professor of Economics at American University
* David Laibman, Professor Emeritus of Economics at Brooklyn College
* Daniel MacDonald, Professor of Economics at California State University – San Bernandino
* Mayo Toruno, Professor of Economics at California State University – San Bernandino
* Peter Dorman, Professor of Economics at Evergreen State College
* Laurie Nisonoff, Professor Emerita of Economics at Hampshire College
* Aaron Pacitti, Assoc. Professor of Economics at Siena College
* Smita Ramnarain, Assist. Professor of Economics at Siena College
* Tracy Mott, Assoc. Professor of Economics at University of Denver
* Thomas Weisskopf, Professor Emeritus of Economics, University of Michigan
* Cyrus Bina, Professor of Economics at University of Minnesota-Morris
* Andrew Lamas, Professor of Urban Studies at University of Pennsylvania
* Al Campbell, Professor of Economics at University of Utah
* Elaine McCrate, Assoc. Professor of Economics & Gender Studies at University of Vermont
* Paul Swanson, Assoc. Professor of Economics at William Paterson University
* Renee Toback, Economist at Equal Employment Opportunity Commission

##### Religious leaders

* Steve Berube, Retired Minister
* Rev. Caren Caldwell, Associate Minister at Medford United Church of Christ
* Jean Eilers, Meeting Facilitator at Jobs with Justice Faith Labor Committee
* Rev. Duane Fickeisen, Retired, Unitarian Universalist
* Rev. Forster Freeman, Retired Presbyterian and United Church of Christ Clergy
* Rev. Dr. Sally L. Goddard, Ordained Minister at Central Pacific Conference, United Church of Christ
* Rev. Ellen Green, Pastor at First Congregational Church Hillsboro, UCC
* Rev. Vernon Groves, Retired Pastor United Methodist Church, Ecumenical Ministries of Oregon
* Rev. Lisa Jean Hoefner, Retired Clergy of United Methodist Church
* Rev. Kit Ketcham, Unitarian Universalist Minister
* Rabbi Debra Kolodny, Executive Director of Nehirim
* Robert Krueger, Priest Moderator at St. Francis of Assisi Catholic Church
* Father Charles Lienert, Catholic Priest
* Father Roberto Maldonado-Mercado, Holy Cross-Santa Cruz Episcopal Church
* Rev. Joseph McMahon, Retired Catholic Priest and Jobs with Justice Faith Labor Committee
* Pastor Edward Milliken, Atonement Lutheran Church
* Rev. Thomas Myers, Rockwood United Methodist Church
* Karen Nettler, Board Chair at Oregon Center for Christian Voices
* Frodo Okulam, Coordinator of SisterSpirit
* Rev. Bonnie Parr Phillipson, Retired United Methodist Church
* Rev. Cecil Prescod, Minister for Faith Formation at Ainsworth United Church of Christ
* Pastor Jeanne Randall-Bodman, Kairos-Milwaukie Church of Christ
* Joseph Rastatter, Co-Chair of Jobs with Justice Faith Labor Committee
* Pastor John Schuck, Southminster Presbyterian Church
* Pastor Andrew Shepherd, Christian Church (Disciples of Christ); Jobs with Justice Faith Labor Committee
* Pastor Larry Snow, Murray Hills Christian Church
* Rev. Kris Voss-Rothmeier, Pastor of Presbytery of the Cascades
* Pastor Jennifer Warner, First Presbyterian Minister
* Rev. Judy Welles, Retired, Unitarian Universalist

##### Healthcare professionals

* Mel Rader, Executive Director of Upstream Public Health
* Mireille Lafont, MPH, Oregon Public Health Association Board of Directors
* Christopher Lowe, Ph.D., Health Care Advocate
* Dr. Paul Hochfeld, Emergency Physician
* Christopher Lowe, Ph.D., Health Care Advocate
* Dr. Katherine Mechling, Physician at Clear Creek Family Practice
* Thomas Meyer, Psychiatrist
* Bryaunna Root, Nurse
* Dr. Ken Rosenberg, Physician at OHSU/PSU School of Public Health
* Geraldine Sullivan, Nursing Instructor at Chemeketa Community College
* Maye Thompson, Ph.D., Retired Nurse and Environmental Health Advocate
* Cissey Ye, DAOM, Owner & Doctor of Acupuncture and Oriental Medicine at West Hills Wellness, LLC

|

### Arguments[edit]

Yes on Measure 97’s “Oregon's Numbers Problem"

Yes on 97 argued five points in support of Measure 97:[27]

“  | We can reduce our class sizes by hiring 7,500 teachers.

We can grow Career and Technical Education so our kids can transition to good jobs.

We can make health care more affordable and decrease out-of-pocket expenses.

We can help 20,000 Oregon seniors retire in dignity by providing them with quality in-home care.

We can hold big corporations accountable for their share and build a better Oregon![17]

| ”

|
|

Rep. Phil Barnhart (D-11) and Rep. Peter Buckley (D-5) wrote an opinion piece supporting Measure 97 featured in The Register-Guard. An excerpt from their article was as follows:[28]

“  | We have already shortchanged two generations of Oregon students — and if we don’t act now, we will shortchange more Oregonians. With IP 28 [Measure 97], we can finally start reinvesting in our children and families. We’ll see our students graduate at higher rates, prepared for success. We’ll make health care affordable for all Oregonians, and allow more seniors to retire with dignity.

And with IP 28 [Measure 97], we can make those improvements in a progressive way by asking large and out-of-state corporations to start paying their share. It’s time do right by Oregon. It is time for giant international corporations to finally pay their fair share for the most basic services that they benefit from.[17]

| ”

|
|

Other arguments in support of the measure included:

* House Speaker Tina Kotek (D-44) argued, "We have a revenue problem in this state. ... [While the measure is not perfect,] it would solve our revenue problem."[29]

#### Citizens' review arguments[edit]

The Oregon Citizen Initiative Review Panel wrote a statement in favor of and a statement opposed to Measure 97. The following was the statement in favor:[2]

“  | We, 11 members of the Citizens’ Initiative Review, support Measure 97 for the following reasons:

* Measure 97 would raise $3 billion annually, allowing for major investments in education, healthcare, and senior services. This revenue could improve Oregon’s low graduation rates, make healthcare more accessible, and provide 20,000 more seniors with in-home care.
* Oregon schools & critical services have been underfunded for decades. According to accounting firm Ernst & Young, Oregon ranks last (50th) with the lowest rate of corporate taxation in the country. To increase the ranking to 49th, the state would need to raise an additional $1.5 billion a year in corporate tax revenue.
* Oregon state expenditures are growing faster than tax revenue, according to Mark McMullen, State Economist, and Ken Rocco, Oregon Legislative Fiscal Officer.
* Each corporation that would be subject to the taxes under Measure 97 would have the opportunity to write off their state taxes against their federal tax.
* Without new revenue sources, Oregon faces an estimated $750 million a year of new budget cuts. Measure 97 could raise $3 billion a year to fund education, healthcare, and senior services, as determined by the legislature.
* We are currently in a crisis of underfunded public education, healthcare, and senior services. The passage of Measure 97 would quickly fix this. The measure would provide a more stable economic base for all Oregonians. We believe that fairness, responsibility, and accountability are the core values at stake in this matter.

(11 of 20 panelists took this position)[17]

| ”

|
|

#### Submitted arguments[edit]

A total of 18 arguments were submitted to appear in the voter guide in support of Measure 97. Some of these arguments appear below:[2]

| “  | League of Women Voters of Oregon urges a Yes on Measure 97 Measure 97 funds important services while requiring large corporations to pay their fair share.

The League of Women Voters of Oregon (LWVOR) is a grassroots, nonpartisan political non-profit organization that encourages informed and active participation in government in order to build better communities statewide. We envision informed Oregonians participating in a fully accessible, responsive, and transparent government to achieve the common good.

Part of our mission is to evaluate important measures proposed for the ballot and evaluate them to see if they would improve our state. Our advocacy committee analyzed Measure 97 and determined it would improve Oregon’s schools, its healthcare, and vital senior services.

Oregon Families Would Benefit from Measure 97

Every facet of Oregon’s schools and services budget has been plagued with revenue shortfalls for more than a generation. We have placed limits on the state’s ability to impose new taxes, which has caused inadequate funding of schools and public services.

Measure 97 is the best proposal in a decade to address the long-standing budget shortfalls facing schools and health care in the state. By focusing increased taxes only on corporations with more than $25 million in Oregon sales, Measure 97 protects Oregon small businesses, an important ingredient to a successful ballot measure. Finally, because Measure 97 dedicates new funding to K-12 education, healthcare, and services for senior citizens, we can be confident the money raised from these corporate taxes will be invested in the services Oregon families need.

Please join the League of Women Voters Oregon in supporting Measure 97.

(This information furnished by Alison Uhrlass, Vote Yes on 97 for a Dignified Retirement, Affordable Healthcare, and the Schools our Children Deserve.)[17]

| ”

|
|

“  | THE MAIN STREET ALLIANCE OF OREGON ENDORSES MEASURE 97 Measure 97 will hold big out-of-state corporations accountable for paying their fair share in taxes.

Corporate profits are at an all-time high, but Oregon families are struggling. Vital services – like education, healthcare, and senior services – have faced years of cuts. Revenue from Measure 97 would provide the resources to invest in lower class sizes, access to healthcare for the 383,000 Oregonians who currently have none, and in-home care for seniors.

For years, big out-of-state corporations have used loopholes and offshore tax havens to pay lower taxes in Oregon than in any other state in the country. That means that Oregon’s small businesses shoulder a disproportionate share of the burden – with Oregon’s smallest businesses paying far more taxes as a percentage of their sales than the largest corporations do.

Measure 97 will affect only the largest corporations doing business in Oregon — those with more than $25 million in Oregon sales. Most of the businesses that will pay more are out-of-state corporations: less than one half of one percent of Oregon businesses will be affected. Measure 97 will level the playing field between big out-of-state corporations and Oregon’s small businesses, forcing the biggest corporations to finally pay their fair share for schools, healthcare, and senior services.

The Main Street Alliance is a network of small business owners joining together to advance public policies that are good for our businesses, our workers, and the communities we serve. The Main Street Alliance advocates for economy-boosting investments – and that’s why we’re supporting Measure 97.

The Main Street Alliance of Oregon urges you to vote Yes on Measure 97.

(This information furnished by Laura Simmons, Vote Yes on 97 to Protect Small Businesses and Make Large Out of State Corporations Pay Their Fair Share.)[17]

| ”

|
|

“  | City Club Recommends a YES Vote on Measure 97 A Corporate Tax for Adequate Funding of Schools and Critical Services

Oregon has faced a consistent revenue shortage for the past 25 years, resulting in fewer opportunities and protections for Oregon's students and vulnerable populations. Forty years ago, corporations paid 18.5% of all Oregon income taxes; today they pay just 6.7%. While Oregon’s economy and population have grown, limitations on the state's ability to raise revenue have prevented adequate funding of schools and critical services.

Why vote YES?

* Measure 97 presents a long-awaited opportunity to correct decades of disinvestment in the education and the well-being of Oregonians.
* Measure 97 will increase stability in the state's budget in times of economic downturn, and help ensure the vitality of Oregon’s educational, healthcare and senior services.
* While Measure 97 might dampen private sector job growth, it will not produce job losses and will in turn produce higher paying public sector jobs.

Who is City Club of Portland?

We bring together civic-minded people to make Portland and Oregon better places to live, work and play for everyone. Read our complete recommendation and become a City Club member at: www.pdxcityclub.org

(This information furnished by Mike Marshall, Executive Director / City Club of Portland.)[17]

| ”

|
|

“  | Nurses Support Measure 97 Because Holding Corporations Accountable Means Affordable Healthcare for Oregonians

Nurses know when families have access to the healthcare they need when they need it, they are healthier, live longer, and are more financially stable. That’s what every child in Oregon deserves.

Having healthcare can be life and death — yet 383,000 Oregonians and 37,000 children are uninsured. It’s unacceptable and it doesn’t have to be this way.

It’s frustrating to know that one reason families in Oregon don’t have the affordable healthcare they need is that large and mostly out-of-state corporations don’t pay their fair share in taxes. In fact Oregon ranks 50th in the nation in corporate taxes. If we ask large corporations to do their part, we could invest in quality, affordable healthcare for all Oregonians.

That’s why we support Measure 97. It makes only big corporations — ones with more than $25 million in sales — pay a higher minimum tax on sales above $25 million, and dedicates the money to healthcare, education, and senior care.

“Corporations like Bank of America can afford to pay more — Oregon families can’t afford another day without health coverage.”
Bruce Humphreys, BSN
Bend, Oregon

Here’s what Measure 97 could mean in Oregon:

* Hundreds of thousands of Oregonians could get healthcare coverage
* Funding for mental health services could finally help thousands
* Oregon could invest in addiction treatment and help families tackle drug addiction
* Every kid could have access to healthcare

So much could be done that would make every community in Oregon better, and that’s why we support Measure 97 so strongly.

“This is our chance to invest in Oregon’s families. Measure 97 can make our communities healthier by increasing access to healthcare and decreasing out-of-pocket costs for patients.”
Susan King, MS, RN, CEN, FAAN
Portland, Oregon

Please join Oregon’s nurses and healthcare advocates in voting Yes on Measure 97, so we can make critical investments for Oregon families.

(This information furnished by Alison Uhrlass, Vote Yes on 97 for a Dignified Retirement, Affordable Healthcare, and the Schools our Children Deserve.)[17]

| ”

|
|

“  | OREGON PARENTS AND TEACHERS KNOW MEASURE 97 IS NEEDED TO GIVE OUR KIDS THE EDUCATION THEY DESERVE

The stats clearly show that Oregon’s schools aren’t good enough for our kids:

* Oregon has the 3rd largest class sizes.
* We have the 4th lowest graduation rates.
* We’ve cut almost half of our Career and Technical Education classes.
* We have been ranked 39th in school funding.

But if you’ve been in a classroom anytime in the last decade, you don’t need stats to tell you we’re shortchanging our kids.

Teachers have almost no time for one-on-one instruction. Our kids no longer have access to electives, and they are missing opportunities to truly thrive. And in the span of an Oregon student’s K-12 public education, they receive a full year less instructional time than Washington students.

It doesn’t have to be this way. With Measure 97, we can invest in Oregon’s kids, and Oregon’s future.

Measure 97 funds education by increasing the corporate minimum tax on large and out-of-state corporations so that we can finally make real investments in our schools.

Oregon currently has the country’s lowest corporate taxes. Making corporations — like Comcast, Monsanto, and Bank of America — that do more than $25 million a year in taxes pay more to support our communities makes sense.

If you have a kid in an overcrowded and underfunded classroom, you’ve probably dreamed of what it would mean for them to get real one-on-one instructional time and the tools they need to thrive. A great K-12 education doesn’t have to be a dream — Measure 97 can make it a reality, but we need your vote to finally give our kids the schools they deserve.

Measure 97 is Oregon’s chance to fix these problems. It’s an opportunity for Oregon to invest in a better future – with great schools for every Oregon school kid.

THE OREGON PARENT TEACHER ASSOCIATION (PTA) PROUDLY ENDORSES MEASURE 97

(This information furnished by Alison Uhrlass, Vote Yes on 97 for a Dignified Retirement, Affordable Healthcare, and the Schools our Children Deserve.)[17]

| ”

|
|

“  | Oregon’s kids deserve better. That’s why parents, teachers, and advocates are behind Measure 97.

We all know how much of an impact a teacher can have on a child’s life. Everyone can remember that one teacher that made their life better. Teachers can change lives, but they need the time and tools to make a difference in the classroom.

“In my 15 years of teaching, I’ve seen first-hand how disinvestment in education has impacted my students. It has created larger class sizes, fewer programs, and less time for them to learn. I’d love to be able to give my students more one-on-one attention, but that gets harder with each year that passes. I worry that hundreds of thousands of kids are missing out on the opportunity to succeed. We must do better.”
Heather Anderson
2016 Oregon Teacher of the Year

School budget shortfalls mean too many of our children are slipping through the cracks. Want proof? Oregon now has one of the lowest graduation rates in the country. We need to make a change before it’s too late. Measure 97 is the change our state’s students need.

Measure 97 will make large and out-of-state corporations pay their fair share so we can improve the quality of our kids’ education. We can hire back thousands of teachers, reduce class sizes, and restore school days. Measure 97 means we can finally be on a path to raising our graduation rate.

Measure 97 protects Oregon families while raising money for schools because it only taxes corporations that do more than $25 million in sales like Monsanto, Comcast, and Bank of America. Right now, our schools struggle because corporations doing business in Oregon pay lower taxes here than in any other state. Measure 97 will fix this — and help Oregon families.

Join parents, teachers, the Oregon PTA, and Children First for Oregon in supporting Measure 97, the best solution for a brighter Oregon future.

(This information furnished by Alison Uhrlass, Vote Yes on 97 for a Dignified Retirement, Affordable Healthcare, and the Schools our Children Deserve.)[17]

| ”

|
|

“  | LEADING INDEPENDENT ECONOMISTS AGREE Measure 97 Improves the Economy Through Corporate Accountability and Critical Investments

Measure 97 is written to only increase the minimum tax on corporate sales above $25 million. This means small businesses and consumers are protected by the tax. 82% of the corporations affected by the measure are headquartered outside the state. According to the Anderson Economic Group, Oregon has the nation’s lowest corporate taxes — out-of-state and multinational corporations can afford to pay a higher rate in Oregon. They pay higher taxes in every other state.

Economists from around Oregon have examined Measure 97 and agree that it shields small businesses and consumers and makes only corporations with more than $25 million in sales pay more.

MEASURE 97 IS RIGHT FOR OREGON’S ECONOMY

"The most important thing we can do for the Oregon economy is to invest in pre-K and K-12 education. Measure 97 will do that by ending decades of underfunding our classrooms, especially career and technical education which is the key to a skilled workforce. And it will level the playing field for Oregon-based small businesses that are paying their fair share in taxes by requiring big out-of-state companies to do the same."
Scott Bailey
Economist, MS of Economics, Portland State University
ONLY THE LARGEST CORPORATIONS WILL PAY

“The Anderson Economic Group, which compares the taxes businesses pay with their profits (pre-tax operating surplus), ranks Oregon 50th — dead last in the country — in corporate taxes. The only reasonable way to generate the revenue we need to improve Oregon’s schools, healthcare and senior services is by forcing corporations to pay their fair share.”
Martin Hart-Landsberg, PhD
Professor Emeritus of Economics, Lewis & Clark College

“Measure 97 is designed to hold the largest corporations accountable. It will raise taxes on only the largest corporations, affecting one-quarter of 1% of the companies doing business in Oregon.”
Mary C. King, PhD
Professor Emerita of Economics, Portland State University

(This information furnished by Laura Simmons, Vote Yes on 97 to Hold Large Out-of-State Corporations Accountable and Invest in Oregon’s Economy.)[17]

| ”

|
|

“  | There are four things Oregonians should know before voting on Measure 97

Individual Oregonians pay more than their share of state taxes

40 years ago, 18% of Oregon’s income tax revenues were paid by corporations. Today it is only 6.7%. Worse, Oregon is dead last in the country – 50th out of 50 states – in total corporate taxes according to the respected national accounting firm Ernst & Young.

Fewer than 1% of Oregon businesses will pay under measure 97

All sole proprietors, Sub-S and B corps, and the vast majority of C corporations will not see an increase in their tax burden under Measure 97. Only C corporations with more that $25 million in Oregon sales would have their minimum tax rate increased.

Most costs will be paid by big out of state corporations

The NO campaign wants to convince consumers that if Measure 97 passes, costs will be passed along to them. This is just a scare tactic. In fact, there wouldn’t even be a vote NO campaign if big corporations could just pass along the costs to consumers.

Without Measure 97 we will be forced to endure budget cuts

Measure 97 may not be a perfect measure, but it will shape our state’s future for years to come. If it fails, we will face the painful dilemma of declining budgets and increased need for funding of education and critical health care all across Oregon.

Right now we have one of the shortest school years in the nation, and the third-largest class sizes. We have seen a 29% increase in the number of seniors living in poverty since 2008. More than 200,000 people struggle to get by without affordable health insurance.

We cannot cut our way to a better Oregon. Join us in voting YES on this important ballot measure.

Governor Kate Brown
Former Governor Barbara Roberts
Former Governor Ted Kulongoski

(This information furnished by Robert Stoll.)[17]

| ”

|
|

“  | Our Students Can’t Wait Yet Another Decade – Please Vote Yes on 97

We are the association for Oregon’s public school principals, superintendents and administrators. Our daily work focuses on setting our kids up for lifelong success. We know our students deserve better than the third-largest class sizes and one of the shortest school years in the nation. They deserve schools that offer art, music, PE, vocational and career and technical programs. They deserve to graduate from high school prepared for career and college success.

In our communities, parents and others tell us all the time that our kids:

* Need schools that have sufficient teachers, counselors and other staff, not only to reduce class sizes, but to make sure each and every student receives personal attention and support to help them be successful.
* Need a well-rounded education with challenging and engaging coursework, in reading and math and science, and also in music, the arts, engineering and career-technical-education (CTE).
* Should graduate from high school fully prepared for the next step, wherever their path may lead.

There is only one way to make these things happen – more resources for schools. Politicians – even those who see and acknowledge the problem – have been unable or unwilling to solve it for more than 20 years. That’s an entire generation of Oregon students.

Without Measure 97, we won’t be able to do what’s needed: hire more teachers, reduce class sizes or provide the well-rounded education our children need to be successful in life. We are committed to making sure that the money Measure 97 raises will directly benefits our students, and we are confident that it will.

We simply can’t wait another 20 years while politicians continue to talk about it. This generation of Oregon students is counting on us to do something now. That’s why we are supporting Measure 97.

The Confederation of Oregon School Administrators (COSA) urges Yes on 97

(This information furnished by Morgan Allen, Confederation of Oregon School Administrators.)[17]

| ”

|
|

“  | OREGON SMALL BUSINESSES SUPPORT MEASURE 97 Oregon ranks dead last in corporate taxes. Measure 97 will level the playing field for businesses like mine.

Right now, Oregon has the lowest corporate taxes in the nation. For years, large out-of-state corporations have taken advantage of tax loopholes and subsidies, and used offshore tax havens to keep from paying their fair share. That might be good for huge out-of-state corporations, but it’s bad for Oregon’s small businesses, which have been forced to bear a disproportionate burden.

Oregon’s low corporate taxes are hurting our families and our communities. Because large and out of state corporations aren’t paying their fair share, our state is suffering:

* Oregon children are being left behind. Our class sizes are the third largest in the country, and our school year is one of the shortest. Measure 97 would allow Oregon to hire more teachers, keep class sizes down, and lengthen our school year.
* Healthcare costs keep going up, and far too many Oregon children have no health insurance at all. An unexpected medical emergency could bankrupt a middle class family.
* Too many seniors are having trouble making ends meet – between high healthcare costs and too little retirement savings, it’s becoming more and more difficult for Oregonians to retire with dignity.

Measure 97 will solve these problems by asking the largest corporations – those with over $25 million in Oregon sales – to pay more, and dedicating the revenue directly to education, healthcare, and senior services.

Under Measure 97, only the largest corporations will pay. Small Oregon businesses like mine won’t pay a penny more.

I’m a small business owner, and I’m standing with hundreds of Oregon businesses in support of Measure 97.

Maurice Rahming
O’Neill Electric
Portland, Oregon

(This information furnished by Laura Simmons, Vote Yes on 97 to Protect Small Businesses and Make Large, Out of State Corporations Pay Their Fair Share.)[17]

| ”

|
|

“  | TAX FAIRNESS OREGON: VOTE YES ON MEASURE 97

Since 2003, the volunteers of Tax Fairness Oregon (TFO) have worked towards an equitable and adequate tax system. We’ve also saved the state millions of dollars in tax giveaways. That’s why we support Measure 97.

For decades, Oregon’s budget has been squeezed between giant boulders: property tax limits imposed in 1990 by Measure 5 and the decline in the share of taxes paid by corporations. Measure 5 squeezed the budget indirectly because the limits on property taxes required the Legislature to replace the funds lost by local schools.

The Legislature accomplished that by cutting other state services. So Oregon’s fiscal crisis applies to all state institutions, not just to schools. That means 97 will help the whole state budget, not just the school budget.

Early on, the Legislative Revenue Office estimated that corporations will pass $613 through to households with incomes between $48,000 and $68,000. It would be $500 for households with income from $21,000 to $34,000 and $372 for households with less than $21,000. It’s unlikely the tax would cost consumers that much.

Ask yourself: would your family be willing to pay that much more if it meant your children and your neighbor’s could graduate high school on time and afford to go on to college or technical school? What if your household could afford better health insurance, or your grandparents could remain in their home? 97 will make those things possible.

Oregon voters face the possibility of pass-through whenever we vote to increase corporate taxes, because corporations can try to pass any tax along. If voters are too fearful about pass-through to vote for an increase in corporate taxes, there won’t be much chance to make corporations pay their fair share. That’s why opponents of 97 are threatening a pass-through so loudly.

Passing 97 will still leave Oregon encumbered by Measure 5. TFO will need your support to take it on.

(This information furnished by Jody Wiser, Tax Fairness Oregon.)[17]

| ”

|
|

“  | SMALL BUSINESS OWNERS SUPPORT MEASURE 97 Measure 97 is good for small businesses — and good for Oregon’s economy.

Small businesses are a huge force in Oregon’s economy – we create good jobs and support our communities. Meanwhile, for years, big out-of-state corporations have been exploiting loopholes and offshore tax havens to avoid paying their fair share of taxes. In fact, in 2013, 530 corporations paid no state taxes. And experts say that Oregon loses $283 million each year to offshore tax havens.

That means small businesses like ours often pay higher tax rates than huge corporations like Comcast, Chevron, and Bank of America.

Measure 97 would level the playing field — it protects small businesses from tax increases, while forcing big out-of-state corporations to pay their share.

Under Measure 97, only the largest corporations — those with over $25 million in Oregon sales – would pay more. It would make small businesses more competitive, enabling us to hire more workers and boost our local economies. And Measure 97 dedicates the money to schools, healthcare, and senior services — investments in our future that will benefit all Oregonians.

We’ve studied the measure closely, and we know that our businesses and our state will benefit. Small businesses won’t pay a penny more — but we’ll be better able to compete with big corporations if everyone is paying their share.

Small business owners across Oregon agree: Measure 97 is good for business and good for Oregon’s economy. We’re small business owners, and we urge you to join us in voting YES for Measure 97. Rob Cohen, Falling Sky Brewing - Eugene, Oregon Sue Hanna and James Jonke, Oregon Bike Shop - Portland, Oregon Jesse Hayes, Archive Coffee & Bar - Salem, Oregon

(This information furnished by Alison Uhrlass, Vote Yes on 97 for a Dignified Retirement, Affordable Healthcare, and the Schools our Children Deserve.)[17]

| ”

|
|

“  | Measure 97 is good for Oregon's family farms — and good for Oregon’s economy.

About 98% of Oregon’s farms and ranches are family owned and operated. They are the backbone of our agricultural economy and provide food and farm products to Oregonians and customers worldwide. To continue to be successful, we need a healthy and educated workforce.

Our state’s economy is hurting and our family farms are struggling to find workers. It is shameful that our high school graduation rate is among the lowest in the country. We work hard and pay our taxes, but Oregon needs more. We need large, international corporations like Monsanto and Wal-Mart to step up and pay their fair share. Corporations like Monsanto and Wal-Mart make billions of dollars but many pay next to nothing to support our state.

Measure 97 will require large multinational corporations to help provide needed funding for Oregon’s schools and healthcare. It will improve our quality of life and help our family farms and small businesses compete in our national marketplace.

“I’ve worked hard to build a strong, local business here in Oregon and I take pride in what I’ve grown. I don’t particularly love paying taxes — but I do my part and pay my fair share. However, big out-of-state competitors do not pay theirs. We need to hold them accountable and level the playing field for Oregon-grown businesses.”
Don Schoen
Rolling Acres Hazelnut Orchard
Hillsboro, Oregon

“As a lifelong Oregonian, I am proud to have built a successful nursery business in our state. I received a quality education in Oregon, an education that gave me the tools to start my business. I’m frustrated that same education is no longer available to our children. Our children deserve better. It’s way past time to require large corporations to pay their fair share to ensure our future prosperity.”
Jim Gilbert
Northwoods Nursery
Molalla, Oregon
Please join Oregon farmers in supporting Measure 97.

(This information furnished by Laura Simmons, Vote Yes on 97 to Protect Small Businesses and Make Large, Out of State Corporations Pay Their Fair Share.)[17]

| ”

|
|

### Campaign advertisements[edit]

The following video advertisements were produced by Yes on 97:[30]

A Yes on 97 ad, titled "Oregon Is Dead Last In Corporate Taxes"

A Yes on 97 ad featuring Falling Sky Brewing owner Rob Cohen

A Yes on 97 ad featuring economics professor Matin Hart-Landsberg

A Yes on 97 ad featuring the League of Women Voters of Oregon

A Yes on 97 ad, titled "Measure 97 Holds Big Corporations Accountable"

A Yes on 97 ad featuring farmer Don Schoen

#### Allegation of Comcast demands[edit]

Yes on 97 alleged that Comcast, a contributor to No on Prop 97, was demanding that television advertisements run on its channels not mention "Comcast." John Coghlan, an advertiser purchaser for Yes on 97, said, "They [Comcast] told us we would have to remove any reference to Comcast, including their logo." Yes on 97 abided, removing references to Comcast from the ads designated for its channels. Examples of changes made included:[31][32]

* In the ad titled "Oregon Is Dead Last In Corporate Taxes. Measure 97 Makes Big Corporations Pay Their Fair Share," Yes on 97 modified the line "... large and out-of state corporations like Comcast and Montsano pay little to nothing" to "... large and out-of state corporations like Wells Fargo and Montsano pay little to nothing."
* In an ad featuring Rob Cohen, owner of Falling Sky Brewing, Cohen said, "turns out I’m paying a higher tax rate than large out-of-state corporations like Comcast." The altered ad dropped the comparison to Comcast.
* In an ad featuring economics professor Matin Hart-Landsberg, Comcast was one of the logos in the background. The version of this ad that ran on Comcast replaced the Comcast logo with a BP logo.

Shamus Lynsky, executive director of the Oregon Consumer League, responded to the allegations, stating, “This is a clear and unprecedented act of censorship by Comcast. Voters deserve to know the truth about Comcast and other large corporations that have gotten away with paying close to nothing in Oregon taxes for years.” KOIN 6 asked Comcast for a statement, but one was not received.[33]

## Opposition[edit]

No On Measure 97, also known as Defeat the Tax on Oregon Sales, led the campaign in opposition to Measure 97.[34]

Opponents made the following arguments against Measure 97:

* The measure would increase taxes $600 per year per capita—the biggest tax increase in state history.
* The measure would be a regressive tax, burdening low-income earners more than high-income earners.
* The measure would tax gross sales, not profits.
* The measure would hurt farmers and small businesses.
* The measure would decrease the rate of job creation.
* The measure would not do enough to guarantee that revenue is spent on education, healthcare, and seniors.

### Opponents[edit]

#### Officials[edit]

* Bud Pierce (R), 2016 gubernatorial candidate[35]
* Jeff Gudman (R), 2016 Treasurer candidate[23]
* Sen. Brian Boquist (R-12)[21]
* Sen. Ted Ferrioli (R-30)
* Sen. Bill Hansell (R-29)
* Rep. Cliff Bentz (R-60)
* Rep. Knute Buehler (R-54)
* Rep. Sal Esquivel (R-6)
* Rep. Victor Gilliam (R-18)
* Rep. Jodi Hack (R-19)
* Rep. John Huffman (R-59)
* Rep. Mark Johnson (R-52)
* Rep. Bill Kennemer (R-39)
* Rep. Mike McLane (R-55)
* Rep. Mike Nearman (R-23)
* Rep. Ron Noble (R-24)
* Rep. Julie Parrish (R-37)
* Rep. Bill Post (R-25)
* Rep. Jeff Reardon (D-48)
* Rep. Carl Wilson (R-3)
* Clackamas County Board of Commissioners[36]
* Washington County Board of Commissioners

#### Former officials[edit]

* Gov. John Kitzhaber (D)[37]
* Rep. Dennis Richardson (R-4)[23]

#### Candidates[edit]

The following were candidates for the Oregon House of Representatives who opposed Measure 97:[21]

* Paul Southwick (D-37)
* Steve Richie (R-5)
* Mary Tucker (R-8)
* Kathy Lamberg (R-14)
* Judson McClure (R-16)
* Laura Morett (R-20)
* Doug Rodgers (R-21)
* Patti Milne (R-22)
* Richard Vial (R-26)
* Gary Carlson (R-28)
* Juanita Lint (R-29)
* Ray Lister (D-26)[38]
* Dan Mason (R-30)
* Bruce Bobek (R-32)
* John Verbeek (R-33)
* Donald Hershiser (Independent-34)
* Patrick De Klotz (R-38)
* Evon Tekorius (R-40)
* Tim McMenamin (R-41)
* George Yellott (R-48)
* Stella Armstrong (R-50)
* Lori Chavez-DeRemer (R-51)
* E. Werner Reschke (R-56)
* Jeffrey Goodwin (Independent-17)
* Jessica Cousineau (Independent-35)
* James Stubbs (nonaffiliated-42)
* Michael Calcagno (Independent-50)
* Tamie Kaufman (Libertarian-1)
* Martha Sherwood (Libertarian-8)
* Guy Rosinbaum (Libertarian-9)
* Andrew Freborg (Libertarian-16)
* Garrett Leeds (Libertarian-23)
* Kyle Markley (Libertarian-30)
* Robert Miller (Libertarian-31)
* Ryan Haffner (Libertarian-37)
* Kenny Sernach (Libertarian-39)
* Jeremy Wilson (Libertarian-42)
* Gary Dye (Libertarian-48)
* Christine VanOrder (nonaffiliated-40)

The following were candidates for the Oregon Senate who did not hold an elected office and opposed Measure 97:[21]

* Alan DeBoer (R-3)
* Dick Anderson (R-5)
* Tamie Tlustos-Arnold (R-25)
* Dennis Linthicum (R-28)
* Dan Souza (Libertarian-5)
* Josh Howard (Libertarian-21)

|

#### Organizations[edit]

* Advanced Medical Technology Association (AdvaMed)
* Ag-PAC
* AGC Oregon-Columbia Chapter
* Agricultural Cooperative Council of Oregon
* Albany Area Chamber of Commerce
* Albany-Millersburg Economic Development Corp.
* Associated Builders and Contractors, Pacific Northwest Chapter
* Associated Oregon Industries
* Associated Oregon Loggers
* Associated Wall and Ceiling Contractors
* Astoria-Warrenton Chamber of Commerce
* Baker County Chamber of Commerce And Visitors Bureau
* Beaverton Area Chamber of Commerce
* Beaverton Craft Beer Festival
* Bend Chamber of Commerce
* Benton County Farm Bureau
* Boardman Chamber of Commerce
* BOMA Oregon
* Central Oregon Builders Association
* Central Oregon Coast Board of REALTORS®
* Chehalem Valley Chamber of Commerce
* Clackamas County Business Alliance
* Clatskanie Chamber of Commerce
* Columbia County Economic Team
* Computing Technology Industry Association (CompTIA)
* Coos-Curry Farm Bureau
* Corvallis Chamber of Commerce
* Dallas Area Chamber of Commerce
* Dalles Chamber of Commerce[39]
* East Metro Economic Alliance
* East Portland Chamber of Commerce
* Economic Development for Central Oregon
* Eugene Area Chamber of Commerce
* Eugene Association of REALTORS®
* Far West Agribusiness Association
* Florence Area Chamber of Commerce
* Grange Insurance Association
* Grants Pass & Josephine County Chamber of Commerce
* Greater Portland Inc.
* Gresham Area Chamber of Commerce
* Heppner Chamber of Commerce
* Hermiston Chamber of Commerce
* Hillsboro Chamber
* Hispanic Metropolitan Chamber
* Hood River County Chamber of Commerce
* Hood River County Farm Bureau
* Independent Electrical Contractors of Oregon
* Jackson County Farm Bureau
* Jefferson County Farm Bureau
* Keizer Chamber of Commerce
* Klamath County Chamber of Commerce
* Klamath-Lake County Farm Bureau
* Lake Oswego Chamber of Commerce
* Linn County Farm Bureau
* Marion County Farm Bureau
* McMinnville Area Chamber of Commerce
* Merit Construction Alliance
* NAIOP Oregon Chapter
* National Federation of Independent Business/Oregon
* Nixyaawii Chamber of Commerce
* North Clackamas County Chamber of Commerce
* North Plains Chamber of Commerce, Inc.
* Northwest Food Processors Association
* Northwest Grocery Association
* Ontario Chamber of Commerce
* Oregon Association of Broadcasters
* Oregon Association of REALTORS®
* Oregon Automobile Dealers Association
* Oregon Bankers Association / Independent Community Banks of Oregon
* Oregon Bioscience Association
* Oregon Brewers Guild
* Oregon Business Association
* Oregon Business Council
* Oregon Cable Telecommunications Association
* Oregon Cattlemen’s Association
* Oregon City Chamber of Commerce
* Oregon-Columbia, N.E.C.A.
* Oregon Dairy Farmers Association
* Oregon Economic Development Association
* Oregon Farm Bureau Federation
* Oregon Forest Industries Council
* Oregon Fuels Association
* Oregon Home Builders Association
* Oregon Landscape Contractors Association
* Oregon Manufactured Housing Association
* Oregon Mortgage Bankers Association
* Oregon Neighborhood Store Association
* Oregon Power Sports Association Inc.
* Oregon Refuse & Recycling Association
* Oregon Restaurant and Lodging Association
* Oregon’s Hospitality Industry Provides 165,000 Oregon Jobs
* Oregon RV Dealers Association
* Oregon Seed Association
* Oregon Small Business Association
* Oregon State Chamber of Commerce
* Oregon Telecommunications Association
* Oregon Trucking Associations, Inc.
* Oregon Vehicle Dealer Association Inc.
* Oregon Wheat Growers League
* Oregon Women For Agriculture
* Oregonians for Competition[40]
* Oregonians for Food & Shelter
* Pacific Printing Industries Association
* Pendleton Chamber of Commerce
* Pendleton Downtown Association
* Polk County Farm Bureau
* Portland Business Alliance
* Rainier Chamber of Commerce
* Redmond Chamber of Commerce & CVB
* Redmond Economic Development, Inc.
* Redmond Executive Association
* Roseburg Area Chamber of Commerce
* Salem Area Chamber of Commerce
* Seaside Chamber of Commerce
* SEDCOR
* Sherwood Chamber of Commerce
* Silverton Chamber of Commerce
* South Columbia County Chamber of Commerce
* Southern Oregon Regional Economic Development, Inc. (SOREDI)
* Springfield Area Chamber of Commerce
* Springfield Board of REALTORS®
* Stayton Sublimity Chamber of Commerce
* Technology Association of Oregon
* The Chamber of Medford/Jackson County
* Tigard Chamber of Commerce
* Tillamook Area Chamber of Commerce
* Tillamook County Creamery Association
* Tillamook County Farm Bureau
* Tualatin Chamber of Commerce
* Union County Farm Bureau
* Washington County Chambers of Commerce Partnership
* West Coast Seafood Processors Association
* Westside Economic Alliance
* Wilsonville Area Chamber of Commerce

|

#### Businesses[edit]

* 12 Ranch Wines
* 11th Cleaners
* 1st Street Tax Service, LLC
* 305 Browning LLC
* A Master Touch Body & Paint Shop
* Abbott and Associates, Inc.
* ABC Window Cleaners & Building Maintenance, LLC
* Abell Architectural Group Inc.
* Abernethy Center
* AC Electrical Construction
* Access Control Unlimited LLC
* Ace Progress LLC
* Adroit Construction Co. Inc.
* Advantage Precast Inc.
* Aero Lock & Safe, Inc.
* Airco Mechanical Inc.
* Airefco, Inc.
* Airport Chevrolet Buick GMC Cadillac
* Aklin Vegetation Management LLC
* Al and Marcy Etzel Family LLC
* Albina Co., Inc.
* Allen Trust Company
* Alliance Professionals, LLP
* Allianz Life Insurance Company of North America
* Always Quality Cleanings LLC
* American Benefits, Inc.
* American Medical Concepts, Inc.
* AMN Healthcare
* Annie’s Healing Hearts
* Arauco North America
* Ardent Mills
* Ascend Realty & Property Management
* Astro Tool Corporation
* ATOP Communications
* Automachine Works
* Avanti Destinations
* B&B RV
* Bahrman Law LLC
* Baker Rock Resources
* Band of Eastern Oregon
* Bank of the Cascades
* Bashaw Land & Seed
* Battle Creek Outfitters
* Bay Insurance Agency, Inc.
* Beaverton Toyota
* Bend Bonz LLC dba Chicken Bonz
* Bend Oil Company
* BendBroadband
* Beneficial Business Services Inc.
* Best Western Oakridge Inn
* Big Lots, Inc.
* Biggi Investment Partners
* Biscuits Cafe
* Black Bear Diner – Klamath Falls
* BlackBird Ace Hardware
* Blackledge Furniture
* Blackman Farms/Ranch
* Bob’s Auto Café
* Boise Cascade Company
* Boldt Carlisle + Smith
* Bonjour
* Bornstein Seafoods, Inc.
* Boshart Trucking, Inc.
* BOSSCO Trading
* Brattain International Trucks, Inc.
* Brett Murray Trucking LLC
* Brewers Union, LLC
* Bright Wood Corporation
* Brightstar Consulting
* Brumbaugh Manufactured Homes LLC
* BTL Sales, Inc.
* Budge-McHugh Supply Company
* Building Material Specialties, Inc.
* Buoy Beer Company
* Burger Bob Inc.
* Burrill Real Estate
* Business Connections, Inc.
* C.H. Urness Motor Co.
* Capitol Chevrolet Cadillac Inc.
* Capitol Toyota Inc.
* Carlson Sign Co.
* Carr Construction, Inc.
* Cascade Coil & Drapery, Inc.
* Cascade General Store
* Center Street Gold & Silver
* Centers Insurance Service Inc.
* CenturyLink, Inc.
* Chambers Construction Co.
* Charter Communications
* Cherry City Electric
* Chown Hardware
* Citizens Bank
* Claim It Live It
* Coffee Depot LLC
* Coldwell Banker Holman Premier Realty
* Columbia Distributing
* Columbia Forest Products
* Boardman & Columbia Seeds LLC
* Commerce Properties
* Compli
* Continu Cloud Services
* Co-Operations, Inc.
* Coordinated Resources Group
* Corkey Gourley Insurance Agency Inc. – State Farm Insurance
* Courtesy Ford Lincoln
* CPM Real Estate Services, Inc.
* CRKT
* Crown Hill Farm
* CSAA Insurance Group
* Curious Q, LLC
* D&R Farms
* Danish Dairy, LLC
* David C. Willis Insurance Agency, Inc.
* Davis Glass Inc.
* Davis Tool, Inc.
* DCB Photographic Imagery, LLC
* Dead Mountain Echo (Echo Publishing)
* DealerPeak LLC
* Dean L. Freeborn Farms
* Del Rio Vineyards
* Deli Store
* Derek D Spears – State Farm Insurance and Financial Service
* Desserts of Distinction, Inc.
* Dick’s Auto Group
* Distinctive Construction & Mechanical
* DLF Pickseed USA, Inc.
* D-Lux Hardwood Floors
* Doug Hodgson Trucking Co.
* Duane Olson Farms
* Duyck Machine Inc.
* DW Enterprises, Inc.
* Dynalectric Company – Oregon
* East Portland Auto Body
* EC Company
* Ecosystems Transfer & Recycling Inc.
* EF Nursery
* Embarcadero Resort Hotel & Marina
* Emerald Staffing, Inc.
* Emergency Veterinary Hospital
* Energy Saving Products, Inc.
* Englund Marine & Industrial Supply
* Environments
* Evenhazer Hospitality, LLC
* Evergreen BioPower, LLC
* Evergreen Insurance Managers Inc.
* Express Employment Professionals – Medford
* Express Employment Professionals – North Portland
* Fall Line Construction, Inc.
* Far West Recycling, Inc.
* Faveur Boutique
* Fieldstone Management LLC
* Figaro’s Pizza
* FMI Truck Sales & Service
* FNI, LLC
* Forty Winks And A Splash, Bed & Bath Shop
* Fowler & Co., Inc.
* Freeman Motor Company Inc.
* Freres Lumber Co. Inc.
* Freres Timber, Inc.
* Full Sail Brewing Co.
* Gallatin Public Affairs
* Gary Foglio Trucking
* General Distributors, Inc.
* GK Machine, Inc.
* Goldmark Rubber Stamp
* GoodLife Brewing
* Gourmet Coffee Systems, Inc.
* Grange Co-op
* Green Diamond Resource Company
* Greenlite LLC
* Gresham Ford
* GS Testing LLC
* Hallmark Inns & Resorts, Inc.
* Hamilton’s Appliance
* Harder Mechanical Contractors, Inc.
* Harmony Road Music Center of Oregon
* Harness Media LLC
* Hearts for Children
* Helping You Tax & Accounting
* Henningsen Cold Storage Co.
* Hoagland Properties, Inc.
* Hobson AFH
* Home Instead Senior Care
* Home Instead Senior Care of Central Oregon
* Hood River Hobbies
* Hoy’s Hardware Inc.
* HP Inc.
* Hubbard Chevrolet
* Hunter-Davisson, Inc.
* Hydro-Temp Mechanical Inc.
* ICON Staffing Network
* Industrial Pipe & Supply Co. Inc.
* Innsight Hotel Management Group Inc.
* Ireland Bros. dba Charles E. Ireland LLC
* J&W Auto Body, Inc.
* Jackson’s Body Shop, Inc.
* Jacksonville Inn
* JD Rinaldi Fabricators Inc.
* Jefferson Street Depot
* Jeld-Wen, Inc.
* Jerry’s Home Improvement Center
* Jim Fruitt Trucking, Inc.
* Joe Green Investment Co.
* John Day Dairy Queen Inc.
* Johnson Crushers International, Inc. (JCI)
* Johnstone Supply, Inc.
* Jo’s Motel & Campground
* JP Farms
* Judy Scott’s Chuck Wagon
* Joy Kingsbury, Inc.
* JVB Dairy
* JW Millegan, Inc.
* K.R. Johnson Business Trust / K & L Enterprises
* K9 Bytes
* Kalberer Company
* Keith L. Dodge, CPA LLC
* Kel-Cee Hardware Corp. dba Kel-Cee Ace Hardware
* Kenagy Family Farm Inc.
* Kerr Contractors of Oregon, Inc.
* Kerr Hardware Inc.
* Keudell Farms, Inc.
* Kirsch Family Farms, Inc.
* Knife River
* Kohler Meyers O’Halloran, Inc.
* Kosrow Automotive Repair
* L&M Welding, Inc.
* Larsen Motor Co., Inc.
* Le Petit Gourmet Inc.
* Leathers Enterprises, Inc.
* LeftBrainRightBrain Marketing
* Le’Stuff Antiques, Inc.
* Leupold & Stevens Inc.
* Lewis Audio Video
* Lewis Seed Co.
* Liberty Pest Control
* Lithia Auto Stores of Oregon
* Lithtex Printing
* Little Y Market
* Loch Lolly Christmas Forest
* Long Bros. Building Supply Inc.
* Love Your Skin by Lacey LLC
* Luckiamute Valley Pheasants, LLC
* Luxury Motors Online
* M.J. Goss Motor Co.
* Ma Mosa’s
* MacDonald Industrial Supply
* Madison Ranches Inc.
* Manolo Walls
* MartInvest, Inc.
* Masterpiece Wood Floors
* Mattress Land
* Maxwell Financial Group, Inc.
* McDonald Wholesale Co.
* McKay’s Markets
* McKenna Homes LLC
* Meadow Outdoor Advertising
* Medford Fabrication
* Melvin Mark Companies
* Mental Happiness
* Meredith Corp.
* Metal Toad Media, Inc.
* Michael Berrey Insurance Agency, Inc.
* Mid Columbia Bus Company Inc.
* Mid Columbia Producers, Inc.
* Mid Oregon Personnel Services, Inc.
* Miles Fiberglass
* Mill Tech Construction LLC
* Mitchell W Coltrane Trucking, Inc.
* Minto, CPA, LLC
* MK Tooling Inc.
* Morrow County Grain Growers, Inc.
* Mortgage Express
* MovuEsthetics
* Mr. Rooter Plumbing Portland/Vancouver
* Mt. Angel Auto Body
* MTD Restoration, LLC dba Rainbow International of Central Oregon
* Myrtle Point A&W, LLC
* Nathan Cook Coaching LLC
* National Frozen Foods Corp.
* NAVEX Global
* Nestucca Valley Recycling Garbage Service, Inc.
* Neuromusculoskeletal Center of The Cascades, PC dba The Center
* NORPAC Foods, Inc.
* North River Boats
* Northside Ford Truck Sales Inc.
* Northwest Benefit Strategies LLC
* Northwest Enforcement
* Northwest Planks and More LLC
* Norton Welding, LLC
* Nova Products Inc.
* NW Staffing Resources
* Obie Construction
* Ochoco Lumber Co.
* OFD Foods, Inc.
* Oilstop
* On Deck Sports Bar & Grill – Portland
* One Stop Auto Wreckers
* Oregon Canadian Forest Products
* Oregon Fruit Products
* Oregon Knitting Co LLC
* Oregon Mainline Paving, LLC
* Oregon Mutual Insurance Company
* Oregon Pacific Bank
* Otley Land and Cattle, LLC
* Outlaw Transport
* Pac 5 Sales Inc.
* Pacific Foods of Oregon
* Pacific Life Insurance Company
* Pacific Lumber & Trust Co.
* Pacific Metal Company
* Pacific Power
* Pacific Seafood Group
* Pacific West Bank
* Panterra Homes
* Papa’s Pizza Parlors
* Pappy Gander & Co. LLC
* Pattons Pastures
* PDG Construction Services, Inc.
* Percipio Consulting Group, Inc.
* Performance Contracting Inc.
* Permapost Products Company, Inc.
* Petram Enterprises Inc.
* Pizza Harbor Inc.
* PJT Inc. dba Figaro’s Pizza of John Day
* Plaid Pantries, Inc.
* Plum Hill Vineyards
* Pointe West Apartments LLC
* Polk County Farms Cooperative dba Ag West Supply
* Poole Family Farms, Inc.
* Portland Bottling Company
* Portland General Electric
* Portland Patrol Inc.
* Postlewait Farms LLC
* Potions Salon, LLC
* Precision Body & Paint, Inc.
* Pressco, LLC
* Price Fronk & Co. CPAs
* Produce Row Property Mgt.
* Protectors Insurance
* Quickie Marketing, Inc.
* QVI Risk Solutions
* R&J Metal Fab, Inc.
* R&T Farms, Inc.
* Ray Schultens Motors
* RE/MAX Platinum
* Reese Electric, Inc.
* Rema & Rema, LLC
* Remodeling by Classic Homes Inc.
* Rich Duncan Construction Inc.
* Rich’s Excavating
* Rigor Farm
* Rite Aid
* RLC Connections, LLC
* Robberson Ford
* Robert Fisher Trucking, Inc.
* Rogue River Consulting LLC
* Rogue Valley Microdevices, Inc.
* Ron Beltz
* Roseburg Hydraulic Cylinder Co.
* Roxy Ann Winery
* Ruddenklan Farms LLC
* Rudy’s Markets Inc. dba Newport Ave. Market
* Rugg Ranches LLC
* Rutherford Investment Management
* S & B James Construction
* Salem Hotel Group LLC dba Red Lion Hotel
* Scappoose Sand & Gravel Co.
* Seven Peaks Ventures
* Shari’s Management Corporation
* SheerID
* Sheppard Motors
* Shoe Mill
* Shop Equipment Co., Inc.
* Silver Creek Auto Parts, Inc.
* Simonson Tree Service
* Simply Medical Lasers & Aesthetics
* SJB Farms
* Skyland Pub
* Skyward IO, Inc.
* Slippery G Family Farm
* Southern Oregon Subaru
* Southern Oregon Water Support LLC
* Spectrum Cleaning & Restoration
* Sportsman’s Pub-N-Grub, Inc.
* St. Johns Ace Hardware
* Staffing Solutions LLC
* Stafford Design
* Standage Farms Inc.
* Star Oilco
* Staton Companies
* Stepping Stone Café LLC
* Stoel Rives LLP
* Streimer Sheet Metal Works, Inc.
* Studio Nine 30 General and Cosmetic Dentistry
* Subaru of Bend
* Suburban Ace Hardware, Inc.
* Summit Bank
* Summit Manufacturing, Inc.
* Sundown Farms, Inc.
* Sunset Imports
* Sunset Manufacturing, Inc.
* Sunshine Concepts LLC dba Sunshine Acupuncture
* Superior Forest Products, Inc.
* SureID, Inc.
* TC Chevrolet, Inc.
* Teague Mineral Products
* TEC Equipment, Inc.
* Techolicy
* Tekmanagement Inc.
* Ten Bridges, LLC
* TerraSpatial Technologies
* The Alley Group
* The Bold Orange
* The Filling Station Chevrolet & GMC LLC
* The Greenbrier Companies, Inc.
* The Growlerie
* The IpseNault Company
* The Magick Bubble
* The Main Stylin’ Nook
* The Pape’ Group, Inc.
* The Pit Stop Sports Bar & BBQ Grill
* The Standard
* The UPS Store #5253
* Thrive Chiropractic & Wellness
* Timber Products Company
* Timothy J. Park Photography, Inc.
* TMK Management LLC
* TMT Construction, Inc. dba TMT Home Remodelers
* Todd Yorke, Yorke Benefit Services
* Tomco Corp.
* Tom’s Guitars
* Tom’s Professional Services
* Top Hat Mushrooms
* Top Shelf Tek, LLC
* Total Cleaning Specialist, LLC
* Total Mechanical, Inc.
* Totally Baskets Inc.
* Toys N’ More LLC
* Trailblazer Fruit Products, Inc.
* Trinity Bikes
* Tri-Star Properties, Inc.
* Truitt Bros., Inc.
* TS&S Ford
* Tualatin Auto Body
* Turner Ranch Inc.
* U.S. Bank
* Ultimate RB
* Umpqua Dairy Products Company
* United Heritage Financial Group
* Unto Others LLC
* Valor Solutions
* Van Well Building Supply
* Velo Gioielli
* Vend West Services
* Vertex VooDoo
* VIP’S Industries Inc.
* Virgil’s at Cimmiyotti’s
* Vision Plastics Inc.
* Warne Scope Mounts
* Warrenton Kia
* Waste Connections, Inc.
* WCP Solutions
* Webfoot Painting Co.
* Webfoot Special Effects
* Wentworth Chevrolet Subaru
* West Coast Appliance and Furniture
* West One Marine/Tamarack Real Estate Services LLC
* Western Partitions, Inc.
* Westmoreland Hardware
* WestRock
* WHI Hotel LLC dba Holiday Inn Portland South
* Wilco
* Willamette Management Associates
* Wilsonville Chevrolet
* WTM Farms
* Xiologix, LLC
* Y4 Ranch
* Yorke & Curtis, Inc.
* Your Professional Landscape Service

|

### Arguments[edit]

A No on 97 advertisement

No On Measure 97 argued seven points in opposition to Measure 97:[41]

“  | #1. Measure 97 is a tax on total sales - not profits - that would increase consumer costs for all types of products and services.

1. 2\. Measure 97 would be the biggest tax increase in Oregon history - $6 billion.

1. 3\. Measure 97 is a deceptive, hidden sales tax.

1. 4\. Measure 97 would especially hurt Oregon families, farmers and small businesses who can least afford higher costs.

1. 5\. Measure 97's badly-designed tax on sales would result in taxes on top of taxes.

1. 6\. Measure 97 would damage Oregon's economy and cause the loss of thousands of local jobs.

1. 7\. There's no guarantee the money would go to education or anything else. The Legislature could spend it 'any way it chooses.'[17]

| ”

|
|

Steve Buckstein, founder and senior policy analyst at Cascade Policy Institute, wrote:[42]

“  | While the unions portray their measure as making large, out-of-state corporations pay their fair share of Oregon taxes, the nonpartisan Legislative Revenue Office has released a detailed report giving a much more balanced perspective, which includes:

* IP 28 [Measure 97] will increase state and local taxes by $600 per year on average for every man, woman and child in Oregon, totaling over $6 billion each full biennium.

* IP 28 will dampen income, employment and population growth over the next five years. In fact, it is expected to reduce employment growth by more than 20,000 jobs over the next five years, with private sector job growth slowing while public sector job growth accelerates in order to spend all that new tax money.

* IP 28 will hit lower- and middle-income Oregonians harder than it will affect high-income earners. In other words, it is a regressive tax.

Perhaps most telling, the Legislative Revenue Office concludes that IP 28 will act largely like a consumption tax. It estimates that roughly two-thirds of that $6 billion per biennium tax increase will be passed on to Oregon consumers in the form of higher prices. Another name for a consumption tax is a sales tax.

The reality that IP 28 would effectively be a sales tax should be a lesson for all Oregonians that businesses generally don’t pay taxes, people do. Even the largest corporations are made up of people, namely employees, and sell their goods and services to other people, namely customers. It is largely these two groups of people who pay so-called business taxes like the one that IP 28 would impose.[17]

| ”

|
|

#### Citizens' review arguments[edit]

The Oregon Citizen Initiative Review Panel wrote a statement in favor of and a statement opposed to Measure 97. The following was the statement in opposition:[2]

“  | Citizen Statement Opposed to the Measure:

We, 9 members of the Citizens’ Initiative Review, are opposed to Measure 97 for the following reasons:

* A nonpartisan study by the Legislative Revenue Office says M97's tax could increase costs consumers pay for essential goods and services, costing a typical family $600 more per year.
* The Legislative Revenue Office report stated that if M97 passes it could result in a 1% lack of creation of jobs.
* The estimated overall impact of M97 is based on an assumption that consumers would receive 50% of the burden, however the actual burden on consumers cannot be determined.
* A nonpartisan Legislative Revenue Office study shows 97's tax is regressive. It could increase consumer costs for food, medicine, clothing, housing, utilities and other essential goods and services.

The passage of M97 would create a regressive tax. A regressive tax takes a larger percentage of income from low income earners creating an unnecessary burden on many Oregon families. One of the major risks of passing M97 is significant job loss. Another result of passing M97 could be a large increase in costs to corporations resulting in increased costs to consumers. This could lead to decreased economic stability and bring financial harm to all Oregonians. Efficiency, transparency, and fairness are the core values at stake in this matter.

(9 of 20 panelists took this position)[17]

| ”

|
|

#### Submitted arguments[edit]

A total of 52 arguments were submitted to appear in the voter guide in opposition to Measure 97. Some of these arguments appear below:[2]

| “  | Family Owned Vineyard Opposes Measure 97

Our company is greatly troubled by Measure 97. Not because we have more than $25 million in sales that would be taxed at the highest rate in nation. We don’t. In fact, we’ll likely never reach that level and never pay Measure 97’s enormous tax directly.

Del Rio Vineyards is a multi-generational, family owned business that is a part of a long agricultural history dating back 150 years. We’re proud that our wines are enjoyed all over the world and we’re doing our part to maintain and improve Oregon’s reputation as an outstanding wine-producing state.

While Del Rio wouldn’t be directly subject to Measure 97 taxes, our suppliers, distributors and retailers most certainly would. Our concern is that those taxes would end up being paid by consumers in the form of higher prices.

Unlike a regular sales tax with exemptions for food and basic necessities, there are no exemptions in Measure 97’s hidden sales tax. Oregon voters have rejected sales taxes nine times. Now Measure 97 sponsors are trying sneak through a sales tax Oregonians won’t see on their receipts. A former state economist said the measure is “like a sales tax on steroids.” (East Oregonian, 3/18/16)

Economists in Oregon’s Legislative Revenue Office called the tax “regressive” because Oregon’s lower-income families and the working poor will carry the heaviest burden of higher prices caused by Measure 97. In fact, Oregon families making less than $21,000 a year are hurt most by the higher prices, especially when compared to higher earners. This is simply unfair.

Backers claim the $6 billion from Measure 97 will all come from big, out-of-state corporations. Don’t let them fool you. Measure 97 is a hidden sales tax. It’s about adding a tax on sales that impacts all small businesses and takes more money out of the pockets of every Oregon family.

Learn more at FactsAbout97.com and

please join us in voting NO on Measure 97.

(This information furnished by Rob and Jolee Wallace, Owners, Del Rio Vineyards.)[17]

| ”

|
|

“  | We're 49% bigger, more expensive

Oregon – $8,157 U.S. State Average – $5,457

State & local government tax spending per person

You will “over-pay” for groceries, gas and medicine from higher taxes to pay for an “overly expensive” government that already spends 49% more than the average state per person.

Follow us – OregonWatchdog.com

(This information furnished by Jason D Williams, Taxpayer Association of Oregon.)[17]

| ”

|
|

“  | Powell’s Books Urges Voters to Say NO to Measure 97

Powell’s Books is in a highly competitive, low profit margin business. We’re challenged every year to figure out how we’re going to be viable against large, out-of-state competitors. When we consider the dramatic increase in expenses we would face from Measure 97, we simply don’t know how we’d pay for it.

When most businesses face increased expenses, they can either raise prices or reduce costs. Raising prices isn’t an option for us. Publishers set the prices of books in our industry. Expenses we can control are mostly employee related costs. Reducing staff makes no sense if it impairs the level of service that makes Powell’s a special place for book lovers.

Backers of 97 argue it's a tax only on giant, faceless, out-of-state companies. That doesn’t describe Powell’s or other Oregon companies directly taxed under Measure 97 at all. In fact, one quarter of the companies directly taxed by 97 are Oregon-based companies just like us.

While our business would be directly taxed by Measure 97, every Oregon business – and every Oregon consumer – would feel the burden of the new tax. As the nonpartisan Legislative Revenue Office reported, two-thirds of the $6 billion tax would end up as a hidden sales tax paid by Oregonians in higher prices on virtually everything we buy from food, cable, phone service and housing to gas, electricity, insurance, medicine and health care.

As booksellers, we don’t usually get involved in political issues. As Oregonians, we want to solve the challenges facing our state. This tax would impact our neighbors, customers and employees to such a degree—and with no guarantee or accountability for how the money will be spent—that we find we have no choice but to oppose it.

We urge you to find out more about Measure 97 at FactsAbout97.com, and vote No.

Miriam Sontz, CEO of Powell's Bookstore

Emily Powell, President and Owner of Powell's Bookstore

(This information furnished by Emily Powell, President & Owner, Powell's Bookstore.)[17]

| ”

|
|

“  | Union Subcontractors Oppose Measure 97 National Electrical Contractors Association Oregon-Columbia Chapter Oregon Plumbing and Mechanical Contractors Association Associated Wall and Ceiling Contractors of Oregon and Southwest Washington Sheet Metal and Air Conditioning Contractors' National Association Columbia Chapter

Our members provide most of the union construction work in Oregon. We partner with our unions to lead the construction industry with the highest levels of quality, skill, and integrity. We believe that the public interest and our industry are best served through a harmonious working relationship between the employer and the employee.

By taxing sales rather than profits at the highest rate in the U.S., Measure 97 will hurt the construction industry, union contractors and workers, and Oregon consumers.

Under current law subcontractors are taxed on the profit that they earn on a job. But under Measure 97, subcontractors would be taxed on the entire cost of materials, equipment and labor because all of these things are “sold” to a general contractor. This would be a staggering tax increase that would have costly and damaging consequences. Measure 97 would also act as a “tax on a tax” as manufacturers, wholesalers and retailers would be taxed on the sale of materials and equipment and would pass those costs on to subcontractors.

In many instances this new tax on sales would be so high that it would wipe out a subcontractors entire profit, forcing the subcontractor to pass costs on, reduce salaries and benefits, or both. That's why Oregon’s nonpartisan Legislative Revenue Office concluded that Measure 97 would increase prices for consumers and result in the loss of 38,000 private sector Oregon jobs.

Measure 97 would be particularly bad for union subcontractors as they would be put at a competitive disadvantage by being taxed on the higher wages and benefits they provide their workers. That’s just wrong.

Please join Oregon’s union subcontractors in voting no on this tax that will hurt Oregon’s construction industry, workers, and consumers.

(This information furnished by John Killin, Executive Director, Associated Wall and Ceiling Contractors of Oregon and SW Washington.)[17]

| ”

|
|

“  | Measure 97 Would Hurt Fixed-Income Retirees

When I first heard about Measure 97, it sounded like a good idea–money for education, senior services and healthcare. The more I learned about the very real impacts on Oregon families, the more shocked I am that something so harmful to us would even be considered.

My husband and I live on a fixed income. Over the last three years, hard times have hit our family and forced two of our three adult children to move home with us along with two of our grandchildren. And we’re not alone. Many families in our community are going through the same struggles.

I don’t know what we’d do if the costs for essential items were to increase. We save every penny and watch every dime to make ends meet. Measure 97 would increase the prices we pay to purchase groceries, fill our prescriptions, put gas in our car, or even turn on our lights or run heat in the winter. We must purchase these items every week to go about our lives, and we don’t have the flexibility to just increase our household spending budget to account for it.

As a retired Family Advocate from the Redmond School District, I’ve worked with hundreds of families just like ours, with parents who care deeply about their children’s future and are doing their best to get by. I dedicated myself to finding solutions for problems. Measure 97 is NOT a solution—not for our schools, for senior citizens and certainly not for the thousands of Oregonians on fixed incomes.

The sponsors of Measure 97 should have known better. This tax would be harmful to so many Oregonians who are already working too hard to make ends meet.

Measure 97’s tax on Oregonians would be a serious burden upon our family and many other families in our community. Please vote no on Measure 97 – we just can’t afford it.

Gemey Cameron

Terrebonne, Central Oregon

(This information furnished by Gemey Cameron, Retired Citizen, Central Oregon.)[17]

| ”

|
|

“  | Measure 97 is Costly and Damaging for Oregon’s Small Businesses

The Oregon Business Association is committed to a healthy economy and healthy schools for our state. Measure 97 would result in costly impacts for businesses large and small, as well as for Oregon consumers.

The proponents claim this would only impact out-of-state corporations, but that’s not true.

Measure 97 would impose a huge new $6 billion tax on Oregon sales – the largest tax increase in state history. It would increase costs for Oregon small and local businesses, working families and consumers with no guarantee where the money would be spent. If passed, this extreme measure would make Oregon businesses less competitive and make Oregon products and services more expensive for all of us.

The nonpartisan Legislative Revenue Office (LRO) concluded that this giant tax increase would result in the loss of over 38,000 private sector jobs. Because Measure 97 would be a new tax on sales—not profits—businesses would be forced to pay the tax on their topline, regardless of whether they make a large profit, small profit or no profit at all. Many employers would be forced to increase prices, cut jobs, or both.

The LRO study also found that two-thirds of this new tax would be passed on to consumers in higher costs of goods and services Oregonians buy every day. Electricity, fuel, insurance, food, medicine and many more necessities would be subject to the tax—costing families an average of $600 per year. Those who could least afford it would get hit the hardest by this tax.

Measure 97 doesn’t even guarantee how the $6 billion would be spent. All the money would go in the state General Fund with no requirements, plan or accountability to Oregonians for how the money will be spent.

Measure 97 is dangerous to our economy, hurts small businesses and is costly to consumers. It’s wrong for Oregon and it deserves a NO vote.

(This information furnished by Ryan Deckert, President, Oregon Business Association.)[17]

| ”

|
|

“  | Support Local Oregon Businesses, Vote NO on Measure 97

Sponsors of Measure 97 claim that the $6 billion tax increase will only impact large, out-of-state corporations. That’s patently false. Measure 97 hits small businesses far worse than large corporations. That’s why Associated Oregon Industries (AOI) and its 1,450 members are urging voters to reject Measure 97.

Measure 97 forces a tax on sales, not on profits. There are no deductions, no exemptions and no phase-in period. It’s an across-the-board tax hike on business’ top line, not bottom line. Only five other states in the nation have a similar gross receipts tax, all with much lower rates than Measure 97 is proposing.

The tax on sales would hurt smaller, Oregon-based businesses more than large, national chains. Big chains are vertically integrated; they make, package, ship and sell their own products and would pay one 2.5% tax on their sales in Oregon. Most local companies get products from manufacturers and distributors who'd each pay the tax, so the costs they (and their customers face) would often be 7.5% or more.

M97's tax would also be an immediate burden on startup companies that initially have little or no profit – making Oregon one of the worst states to locate a tech company that initially has high sales, but virtually no profit for many years.

AOI has long advocated for improvements and funding for our state’s schools. Today’s students are our employees of the future. Education and workforce development are critical to our economy. But Measure 97 doesn’t guarantee funding for education, or anything else for that matter. The tax goes into the General Fund which can be can be spent by lawmakers on anything they wish. The July 20, 2016 Portland Tribune editorial noted: “The Legislature can spend the available money in any way it sees fit—on pensions, prisons or pet projects.”

Measure 97 hurts Oregon small businesses, which are the backbone of our economy. Please vote NO.

(This information furnished by Jay Clemens, President, Associated Oregon Industries.)[17]

| ”

|
|

“  | Coalition to Defeat the Tax on Oregon Sales

Our broad-based coalition represents tens of thousands of individual Oregon citizens, farm families, small business owners, major local employers and over 100 local and state organizations. We all agree Measure 97 is misleading, harmful to Oregon consumers and small businesses, and bad for Oregon’s economy.

Revenues are not really dedicated to education – or anything else. Under state law and past Oregon Supreme Court decisions, initiatives like 97 cannot dictate future legislatures’ spending decisions. The Legislative Counsel, the top legislative law expert, determined the legislature could spend the revenues “any way it chooses.”

It would be costly for Oregon consumers and businesses. Taxing the sales of companies providing most of the goods and services in Oregon is just a tricky way of imposing a hidden sales tax. All economic studies show that by increasing the prices of food, housing, electricity, gas, insurance, medicine, health care and other essential products and services, 97 would increase living costs for Oregon families and operating costs for local businesses, ranging from farmers, small retailers and restaurants to high tech companies.

It would especially hurt consumers and small businesses who can least afford higher costs. Oregon’s top taxation authority, the Legislative Revenue Office, concluded 97 would be regressive and cost a typical household $600 per year. It wouldn’t make “big corporations pay their fair share.” It would force low-income families, seniors on fixed incomes and small businesses who can least afford higher costs to pay more than their fair share. LRO also concluded 97 would cause the loss of 38,000 private sector jobs, hurting our state’s economy.

It’s wrong to increase state revenues with a badly-designed tax that would increase costs for essentials like food, medicine and health care, put the biggest burden on families and small businesses who can least afford it, cost thousands of Oregonians their jobs–and let politicians spend the money however they choose.

Please vote NO on 97.

(This information furnished by Rebecca Tweed, Defeat the Tax on Oregon Sales.)[17]

| ”

|
|

“  | School Board Members Know Measure 97 Is the Wrong Way to Help Our Schools

As school board members our top priority is ensuring that Oregon students receive an excellent education that prepares them for college, career and life. We want our schools and teachers to have the resources they need to help students succeed.

We also know that what happens at home is just as important for a child’s learning as what happens in school. Unemployment, poverty and other consequences of a poor economy reduce a child’s ability to learn at school and succeed in life.

We oppose Measure 97 because it damages our economy and hurts low and middle-income families without guaranteeing a single extra teacher or school day.

The State’s nonpartisan Legislative Revenue Office (LRO) says Measure 97 will result in fewer jobs, reduce household income and cost families hundreds of dollars per year. LRO also says these impacts would be most severe for low-income families.

The State’s nonpartisan lawyers say that the legislators can spend the dollars from Measure 97 however they please and that there is no guarantee that the dollars will make their way to the classroom. This is the wrong way to address Oregon’s school funding needs.

We’d love more money for schools. But if voters are asked to approve a tax increase, they shouldn’t be asked to face reduced job prospects and lower household income, and they should be guaranteed that the money will improve our schools.

Oregon needs thriving schools and a thriving economy. Measure 97 pits the two against each other. It is poorly drafted, damaging to Oregon’s economy and families, and does nothing to guarantee improved education. Please join us in voting NO.

Bend-La Pine School Board

Pamela Knowles, Director, Portland Public Schools

Kevin Cassidy, Board Member, Baker 5J

Kris Howatt, Gresham-Barlow School Board Member

Hank Perry, Oregon School Boards Assoc. Board Member

Jake Gibbs, Oakland School District Board of Education member

(This information furnished by Rebecca Tweed, Defeat the Tax on Oregon Sales.)[17]

| ”

|
|

“  | As a leader in Southern Oregon for education and economic development, I urge you to oppose Measure 97

I’ve dedicated myself to strengthening the Southern Oregon economy and to ensuring that Oregon students have an opportunity to thrive in a rewarding career. Measure 97 hurts these efforts. As the former lead economic development official for Southern Oregon, I know that Measure 97 will damage Oregon’s efforts to expand job opportunities for Oregon families.

Measure 97’s tax on sales would be the highest in the country. Businesses would be forced to pay this tax even if they earned low profits or no profits at all.

Measure 97 would put Oregon communities at a significant disadvantage to other states in the effort to grow jobs. Oregon’s nonpartisan Legislative Revenue Office reported Measure 97 would cost Oregon 38,000 jobs and cost the average family over $600 per year as a result of higher prices, reduced household income, and other impacts. That is not the sustainable, well-considered tax reform all Oregonians need.

I believe Oregon needs more funding for education and career training as well as significant tax reform but Measure 97 is ill-conceived and unsustainable and will damage Oregon’s economy.

Earlier this year I helped lead the charge to pass a bond measure to improve the facilities at our community college. We were successful because the measure raised money for specific improvement projects that were clearly spelled out for taxpayers.

Measure 97 on the other hand is a blank check to politicians in Salem to spend the increased taxes however the legislature pleases.

Oregon needs solutions that support a healthy economy, great schools and sound tax policy. Unfortunately Measure 97 damages our economy, reduces job prospects for Oregonians, and costs families hundreds of dollars per year while doing nothing to guarantee improved education. Please join me in voting no.

(This information furnished by Ronald G Fox, Community College Board Member.)[17]

| ”

|
|

“  | Wilco Farmers Oppose Measure 97

Wilco is a cooperative owned by about 3,000 Oregon farmers. We support our farmer-members with a wide range of products and services to help make farm operations more productive and competitive globally. We also operate 18 farm stores stocked specially to serve our farm communities.

After carefully reviewing Measure 97, our board strongly opposed it.

Measure 97 would tax a company’s sales, not its profits. Like the personal income tax, corporate income tax rates are intended to reflect the taxpayer’s ability to pay, with those earning more profit paying more in taxes.

But under Measure 97, businesses would pay a 2.5% tax on their total sales regardless whether they make little or no profit or are actually losing money. Wilco would be hit especially hard by that change because we have a very slim profit margins.

Our customers would also feel the impact of Measure 97’s “tax on a tax on a tax.”

Because Measure 97 would tax a number of our suppliers, they are likely to pass the cost of their tax increase on to us in the form of higher prices. That may be particularly true for Wilco Fuel Services. Our fuel products may be taxed at both the manufacturer level and the distributor levels as well as when we sell it to our members. The 2.5% tax at each level could compound at each stage making the final Measure 97 tax cost to our customers 7.5% or higher. This makes costs for our farmers, their customers, and finally Oregon consumers higher as well.

Take a close look at Measure 97. Find more information at FactAbout97.com.

Vote NO on Measure 97.

(This information furnished by Doug Hoffman, President Wilco Farmers.)[17]

| ”

|
|

“  | MEASURE 97’s STICKER SHOCK:

More expensive cars, fuel, parts and insurance

Measure 97’s proposed tax on Oregon sales would hurt our customers and hit Oregon consumers in their pocketbooks.

Measure 97 is not a tax on profits, but instead is a tax on sales. Implementing a tax on sales is especially unfair to businesses with small profit margins. The average auto dealer’s profit margin is just 2.3%. Since Measure 97 proposes a 2.5% tax on sales, Oregon dealers would have little choice but to increase car prices in order to stay in business.

Measure 97 would also raise the cost of owning and operating your car. You’d see higher prices when filling your tank, buying car parts, even buying auto insurance. In fact, Measure 97’s $6 billion tax increase would drive up consumer prices for many essential goods and services we buy every day.

Former State Economist Tom Potiowsky, who led the Northwest Economic Research Council study paid for by Measure 97’s sponsors, said Measure 97's tax is “like a sales tax on steroids” (East Oregonian, 3/18/16). The Oregonian (7/27/16) revealed that when 97’s sponsors tried to pressure him into saying 97’s tax on certain corporations would not have regressive impacts on consumers, Potiowsky said: “Applying [a gross receipts tax] to a narrow group of C corporations does not make regressivity go away.”

Auto dealers and other businesses with narrow profit margins – like grocery stores, wholesalers, medical practices and farmers – would be hit especially hard by Measure 97’s tax on sales. Companies like ours would have to pay the tax whether they make a small profit, no profit or even lose money. Measure 97 would force these types of businesses to cut jobs and benefits for our employees, raise prices, or both just to stay in business, especially hurting those Oregonians who could least afford it.

Learn more at FactsAbout97.com. Please join us in voting NO.

(This information furnished by Gregory P Remensperger, EVP Oregon Automobile Dealers Association.)[17]

| ”

|
|

“  | Measure 97 would increase the cost of housing

Oregon is experiencing a housing boom unlike we’ve seen in decades. Demand for new housing has home builders working at a furious pace. But high prices are squeezing many people out of the market.

Measure 97 threatens to raise housing costs and decrease housing production, making the problem worse.

One costly quirk in Measure 97 is that it would tax sales, not profits, at potentially every step in the production process. There could be a tax when the timber company sells logs to a mill, which would be compounded when the mill sells finished lumber to a distributor, compounded again when a distributor sells the lumber to a builder, and yet again when a family purchases the house. Windows, doors, hardware, concrete, paint, insurance and utilities – all could also be subject to Measure 97’s “tax on a tax,” further boosting housing costs.

The Oregon Home Builders Association advocates for policies that will improve housing affordability for Oregonians. Measure 97 is in direct conflict with this effort and that’s why we’re urging a NO vote.

Measure 97 will raise prices on more than just housing. Oregonians will pay higher prices for essentials we buy every day–clothing, gas, medicine, utilities, insurance, medical care and groceries. The Legislative Revenue Office (LRO) concluded that the average working family would pay over $600 more per year due to Measure 97, and experience higher costs for large purchases like a home or a home remodeling project.

Proponents claim this is about “big out-of-state corporations.” They’re wrong. This is about small businesses, like our members, who provide thousands of jobs around Oregon. Currently our industry is growing, but jobs would be at risk under Measure 97. The LRO report and the proponents’ own economic study determined that this measure would eliminate tens of thousands of jobs in our state.

Measure 97 increases home costs and cuts jobs. Please join us in voting NO.

(This information furnished by Jon A Chandler, CEO/Oregon Home Builders Association.)[17]

| ”

|
|

“  | Oregon Retail Council recommends a NO vote

After careful study, the Oregon Retail Council urges a NO vote on Measure 97. We want our customers to know why.

Measure 97 would implement a 2.5% tax on sales, not profits. Because a retail store is a low-margin business, meaning profits are small (3% or less), a tax that takes 2.5% of every sale leaves many retailers with no profit at all. Retailers with small profits, no profits or even losses would still be forced to pay this proposed tax.

Oregon consumers will pay billions more in higher prices

The state Legislative Revenue Office estimated that two-thirds of the Measure 97 tax would ultimately be paid by consumers in Oregon in higher prices for everyday essentials – food, clothing, cars, cable, electricity, phone service, gas, insurance – even medicine and health care, costing the average Oregon family over $600 more per year.

Measure 97 is a “tax on tax”

Measure 97’s tax on sales would be added at each step in the production process. A product moving from the manufacturer, to a packaging company, to a distributor and then finally to one of our retailers could be taxed multiple times before finally reaching the consumer. This compounding “tax on a tax” would make Oregon products more expensive.

No guarantees, no accountability

Another troubling aspect of this enormous new tax is that there’s no plan or accountability for how the $6 billion would be spent. All the money goes to the General Fund and could be spent on anything legislators choose. Measure 97 is nothing short of a blank check for politicians and bureaucrats to spend any way they please.

Measure 97 is damaging to Oregon businesses and costly to Oregon consumers. It deserves a NO vote.

(This information furnished by Betsy Earls, Director, Oregon Retail Council.)[17]

| ”

|
|

“  | Measure 97 is bad for Oregon Farmers and Families

The Oregon Farm Bureau represents 7,000 Oregon farm and ranch families and 60,000 member families overall. We’re accustomed to taxes and regulations, but never have we seen a tax as unfair and damaging to Oregon agriculture as Measure 97.

Measure 97 taxes gross sales, not profits

Many Oregon farm families operate on very thin profit margins. Measure 97 would tax our total sales and increase costs for the electricity, equipment, and fuel it takes to produce food, even when we have a small profit or even losing money. This is simply unfair and would burden our farmers unlike any other state.

98% of Oregon farms are family owned and operated. Crops produced by farmers here are sold around the world. Measure 97’s giant tax hike would put our family farms at a competitive disadvantage.

Measure 97 increases food costs for consumers, from our farms to your tables

Measure 97 isn’t just bad for Oregon family farmers. It’s harmful to all Oregonians. A study by the nonpartisan Legislative Revenue Office (LRO) revealed most of this tax would be paid by consumers in the form of higher prices on everyday items such as gasoline, medicine, utilities and even food. They estimate the cost to be $600 more per year for the average Oregon family.

The tax would be assessed at each step in the production process. By the time a product has gone from the farm to the consumer it has likely been taxed multiple times, increasing its cost. The LRO refers to Measure 97 as a “consumption tax,” like a sales tax, but without exemptions for everyday essentials.

Job losses included in Measure 97

Oregon agriculture provides over 326,000 jobs in the state. Measure 97 threatens those jobs and our family farmers. In fact, the LRO determined over 38,000 private sector jobs could disappear if this measure passes.

Don’t hurt Oregon agriculture. Vote NO on Measure 97.

(This information furnished by Dave Dillon, Executive Vice President, Oregon Farm Bureau Federation.)[17]

| ”

|
|

“  | Measure 97 is Damaging to Oregon’s Small Businesses

The Oregon Small Business Association represents approximately 8,000 Oregon small businesses. Our mission is to protect and enhance Oregon’s small business environment. But Measure 97 is the most anti-small business proposal we’ve seen in decades.

Measure 97’s tax hurts consumers, not just small businesses.

Companies cannot absorb Measure 97’s higher costs. They would be forced to pass those costs to customers. Legislative Revenue economists concluded that two-thirds of the tax would be passed to Oregonians in the form of higher prices on everyday essentials.

Despite how the ballot summary is worded, Measure 97 doesn’t actually guarantee revenues would go to schools, healthcare or anything else. Revenues would go into the General Fund. The nonpartisan Legislative Counsel has determined the legislature may spend the money however it wants. It’s a blank check for politicians and bureaucrats, with no accountability to the public.

Measure 97 impacts small, family-owned businesses more than large, national chains.

Measure 97 would make it harder for Oregon-based businesses to compete with big national chains. Big chains make, distribute and sell their own products, so those products would be subject to a single 2.5% tax. Local businesses often get products through independent manufacturers, wholesalers and distributors that would each pay the tax. Local businesses and their customers would face a tax on a tax on a tax, causing costs for some products to go up by 7.5% or more.

Measure 97 would have a stifling effect on technology startup companies.

Small startups rarely make any profit during their early years, but would still be forced to pay Measure 97’s tax on their gross sales. This puts Oregon technology startups at a competitive disadvantage against those in other startup states, such as Washington and California.

Setting state tax policy deserves thoughtful deliberation by lawmakers, not a ballot measure drafted by special interests.

Join with Oregon’s local small businesses and vote NO on Measure 97.

(This information furnished by TJ Reilly, President, Oregon Small Business Association.)[17]

| ”

|
|

“  | Loggers: Measure 97 is costly to Oregonians

Associated Oregon Loggers (AOL) is the statewide trade association representing 1,000 member companies engaged in the harvest and sustainable forest management of Oregon’s 30 million acres of forestland.

Our organization is opposed to Measure 97.

Measure 97 would impose $6 billion in new taxes on the sales of products and services that Oregonians buy every day. It is a gross sales tax that would result in the largest tax increase in our state’s history. Because it would be a new tax on gross sales, not profits, businesses would be required to pay the tax on total revenues, regardless if they made a profit on those sales.

The new tax would be applied to many products and services including food, electricity, insurance, health care, medicine, fuel and other essential products. The proponents of the measure want voters to believe the new tax would only affect large corporations. But the fact is the ultimate costs would fall on all Oregon consumers in the form of higher prices for almost everything we buy.

Furthermore, this measure would add a new tax at every step in the production process. By the time an Oregon product goes from a manufacturer to a distributor and then to a retailer, it could be taxed multiple times before being purchased by the consumer.

For example, when a logging company sells timber to a mill, it would have to pay the 2.5% tax. The mill sells lumber to a wholesaler, and pays another 2.5% tax. The wholesaler sells the lumber to a big box store and would pay another 2.5% tax. Finally, the big box store sells the lumber to the consumer and it, too, would pay the 2.5% tax. It’s pretty easy to see who is going to pay for this new tax...Oregon consumers.

Measure 97 is a flawed policy and deserves a NO vote.

(This information furnished by Jim C Geisinger, Executive Vice President, Associated Oregon Loggers, Inc.)[17]

| ”

|
|

“  | Measure 97 would lead to higher prices for food and groceries

THREE REASONS WHY GROCERY SHOPPERS SHOULD VOTE NO ON MEASURE 97

1) The Only Options for Grocery Stores Are To Raise Prices, Cut Jobs, or Both.

Proponents claim businesses would absorb their $6 billion tax hike but that’s simply not possible for grocery stores. The average Oregon grocery store is a high-volume business with low profit margins – often less than Measure 97’s 2.5% tax on sales. Because Measure 97 taxes sales—not profits—the tax on some grocers would wipe out their profit entirely.

2) Measure 97 Is "Like A Sales Tax On Steroids"

The Oregon Legislative Revenue Office economists concluded that 2/3 of the $6 billion tax would be passed onto Oregon families, costing an average family over $600 per year in higher prices for essentials such as food, utilities, prescriptions, clothing and insurance. Those who could least afford it—low income families, seniors on fixed income and students—would be hit the hardest by this regressive tax.

In an article by the East Oregonian on March 18, Oregon's former State Economist stated that Measure 97 would be "like a sales tax on steroids."

3) Legislative Attorneys Confirm; Measure 97 Is A Blank Check for The Legislature

Proponents claim its revenues would help fund education and healthcare but the legislature’s own attorneys say that’s not true. The new taxes would be paid into the state General Fund and Salem politicians could spend them on anything they please.

Measure 97 is deeply flawed. It would increase costs for household staples that Oregon consumers must purchase, with no guarantee about where the money would be spent.

That’s why the Northwest Grocery Association is urging a NO vote on Measure 97.

Please find out more at FactsAbout97.com and join us in voting NO.

(This information furnished by Joe Gilliam, President, Northwest Grocery Association.)[17]

| ”

|
|

“  | Regional economic development groups oppose Measure 97

Taxing Sales Instead of Profits Would Make Oregon Unattractive for Economic Growth

Our regional economic development organizations represent large areas of Oregon and a majority of Oregon’s population. We connect employers looking to locate or grow here, and the state and local governments that provide services required for a healthy economy. We're on the frontlines with businesses every day. The boards of each of our nonprofit organizations voted unanimously to oppose Measure 97.

Measure 97 is deeply troubling. It would impose the worst kind of tax on sales that could be added at multiple steps in the production process–a “tax on a tax”–cascading into higher prices for items Oregonians buy every day, without any exemptions. Electricity, fuel, insurance, food, transportation and many other essentials would be subject to the tax – making Oregon products more expensive and Oregon companies less competitive.

Measure 97 sends a negative message to companies considering investments or expansion here, hindering business growth, job creation and the retention of existing jobs for Oregonians.

Businesses that would directly pay this new tax are heavily concentrated in retail, wholesale and utility sectors. These companies would be forced to pass along the tax to all of us, meaning Measure 97’s impacts would be felt throughout the supply chain and hit Oregon consumers hard, especially those who can least afford it.

According to the nonpartisan Legislative Revenue Office, Measure 97 would cause the loss of over 38,000 private sector jobs. To put that figure into context, according to the Oregon Employment Department, only 4,300 net new jobs were created outside the Portland area over the past decade.

Measure 97 is bad for Oregon consumers and our economy. We recommend a NO vote.

Measure 97 is strongly opposed by:

Roger Lee, Economic Development for Central Oregon

Colleen Padilla, Southern Oregon Regional Economic Development, Inc.

Chad Freeman, Strategic Economic Development Corporation

Janet LaBar, Greater Portland Inc

(This information furnished by Chad Freeman, Strategic Economic Development Corporation.)[17]

| ”

|
|

“  | Past President of Oregon Medical Association explains why he opposes Measure 97

There are many good reasons to oppose Measure 97, but my primary reason is simple:

Measure 97 hurts my patients.

The Oregon Medical Association expressed similar concerns. “The regressive nature of Measure 97 would mean that our patients, especially those with lower incomes, could face additional barriers to accessing quality care at a reasonable price. The cost of healthcare is already a great burden on families. We believe Measure 97 would compound the problem.”

I care for many senior citizens on fixed budgets. Unlike other state sales taxes, Measure 97 has no exemption for the basics of life – medicine, utilities or food. I am concerned for the health of my most vulnerable patients if they have to choose between which of these they can afford. Because it is a regressive tax, it hurts the working poor and those families still struggling in this economy the most.

The non-partisan Legislative Revenue Office (LRO) points out that Measure 97 would increase the cost of health care statewide by nearly a hundred million dollars per year–resulting in higher prescription costs and insurance rates at a time when they are already too high.

There is no logic to this tax. It's the only tax that I'm aware of where the state actually makes money when you are sick and require medications AND when you take your standard medications to stay well. That's just wrong. Don’t punish Oregonians for taking care of their health.

I fully support funding healthcare and senior services, but under Measure 97 these funds could be spent any way the Legislature wants. I cannot and will not support a tax policy with no guarantee and no plan for where the money goes. My patients deserve assurances, not empty promises.

Measure 97 would hurt my patients and all Oregonians. Please join me and thousands of my medical colleagues in voting NO on Measure 97.

(This information furnished by Dr. Colin Cave, Past President, Oregon Medical Association.)[17]

| ”

|
|

“  | Measure 97 Hurts Our Family-Owned Fruit Business

Oregon Fruit Products is a Salem-based, family-owned business. For over 80 years we’ve been bringing “fruit to life.” You can find our products in grocery stores and restaurants across the nation and our fruit purees are used by brewers throughout the US in the craft beer industry. We understand the importance of agriculture to our state and are committed to innovation within the food and beverage industry, which helps us to do our part to grow Oregon’s economy.

That commitment is why we adamantly oppose Measure 97. While this change in tax policy does not directly impact us, it will hit our employees, our company and all Oregonians in one way or another.

There’s no such thing as free money, even though that’s what the proponents want us to believe. The independent Legislative Revenue Office determined that Oregonians will bear the brunt of two-thirds of this $6 billion tax—in the form of higher prices on goods and services.

The hidden sales tax in Measure 97 is where the most damage is done to Oregonians, not out-of-state corporations. Everything such as utilities, food, gasoline, insurance, and even medicine will be taxed. Many of the folks who can least afford to have more taken out of their pockets will be hit the hardest.

Measure 97 also puts job growth at risk. Two studies concluded that tens of thousands of jobs would be lost under Measure 97. That’s bad for small businesses and the state’s economy. We want to be around another 80 years but this tax will impact our ability to remain competitive and thus impact the future of our company and jobs.

The proponents want you to believe there’s a guarantee for how the money would be spent. The Legislature’s own independent Legislative Counsel said that isn’t true and confirmed that the legislature may spend the revenue “in any way it chooses.”

Vote NO on Measure 97.

(This information furnished by Chris L Sarles, President/CEO Oregon Fruit Products.)[17]

| ”

|
|

“  | Don’t serve the big special interest

Despite what you’ve heard, Measure 97 isn’t about helping Oregon’s working families or holding big corporations accountable. It’s a taxpayer-funded Christmas present for our state’s most insatiable special interests using your money.

Measure 97 was created, funded by, and exists purely to benefit the state’s government employee unions by hiring thousands more public-sector workers – nearly all of whom will be forced to hand over a sizeable portion of their paycheck each month to a labor union.

Why else would 100 percent of the funding for the “Yes on 97” campaign come from one group – government employee unions?

Because if Measure 97 passes, already-wealthy government unions stand to collect an additional $8.9 million annually.

And make no mistake, you’ll be paying for it through higher taxes and increased costs on the goods you buy.

Measure 97 is a union membership drive that would replace thousands of private-sector jobs – the kind that actually generate new revenue for the state’s economy – by expanding Oregon’s already bloated bureaucracy, resulting in more regulations and higher taxes for everyone.

Numerous nonpartisan studies have projected Measure 97 would devastate Oregon’s stagnant economy by forcing employers to either lay off workers or leave the state altogether.

The unions don’t care. All they see are dollar signs.

For more information, visit www.freedomfoundation.com.

The Freedom Foundation urges a vote NO on 97.

(This information furnished by Anne Marie Gurney, Oregon Director, Freedom Foundation.)[17]

| ”

|
|

“  | Economics Professor Examines Measure 97

I earned a doctorate in economics focused on public finance. Measure 97 would damage Oregon’s economy and shift its heaviest burden to those Oregon consumers least able to pay the higher costs it would create.

Who would pay the tax? According to the Oregon Office of Economic Analysis study reported in The Oregonian (6/8/16), about one in four C Corporations that would be directly taxed by Measure 97 are headquartered in Oregon. Economists in the Legislative Revenue Office estimated that 2/3 of the tax would end up being paid by Oregon consumers through higher prices for goods and services such as groceries, gas, utilities, medicine, insurance and health care. Legislative Revenue Officer Paul Warner told House Revenue Committee members: “About two-thirds of that tax ends up in the form of higher prices.” (5/23/16)

What’s wrong with the tax? Measure 97 is a so-called “gross receipts tax” or “GRT.” GRTs like Measure 97 tax sales, not profits. Companies with small profits and even those losing money still have to pay the tax. Only five states have GRTs, and Measure 97’s tax rate would be the highest by far.

Another major problem with GRTs is pyramiding, meaning the tax is imposed at multiple levels in the supply chain. A product may have been taxed multiple times before finally reaching the consumer.

Finally, GRTs like Measure 97 are regressive, meaning the burden is greater on lower income households than upper income households.

Where would new revenues go? The short answer is, no one knows. Despite how the ballot summary is worded, Measure 97 does not actually guarantee where new revenues would be spent. Revenues would go to the General Fund and, according to the nonpartisan Legislative Counsel, legislators could spend the money however they want. There is no plan and no accountability for how revenues would be used.

Measure 97 is flawed tax policy. I recommend a NO vote.

(This information furnished by Gerard Mildner, Economist and Professor, Portland, Oregon.)[17]

| ”

|
|

“  | Oregon Truckers urge NO vote on Measure 97: Too costly to consumers

For more than 75 years, members of the Oregon Trucking Association have been bringing products to businesses in Oregon. We’re committed to keeping stores stocked and ready for Oregon consumers. We pride ourselves on being an integral part of our economy and serving all Oregonians.

Our association is strongly opposed to Measure 97’s reckless tax. Proponents repeatedly claim that it’s aimed at large, out-of-state corporations.

They’re wrong.

Measure 97 impacts all businesses in Oregon, large and small. In fact, Measure 97 is far more damaging for small businesses than for large companies. Measure 97 would make it even harder for Oregon-based businesses to compete with the big national chains.

Big chains make, distribute and sell their own products, so those products would be subject to a single 2.5% tax. Local businesses often get products through independent manufacturers, wholesalers and distributors who would each pay the 2.5% tax. Local businesses and their customers would face a tax on a tax on a tax, causing costs for some products to go up by 7.5% percent or even more.

This explains why our state’s economists refer to Measure 97 as a “consumption tax.” This measure does not tax profits, it taxes sales, and it will end up being paid by Oregon consumers through higher prices on nearly everything we buy, costing the average household over $600 each and every year.

It could easily be referred to as a “stealth sales tax.” Measure 97 would make it more expensive to deliver products to Oregon’s family farms, small businesses, and local shops – a price you pay at the checkout line. This is in large part due to the increased taxes on fuel, which drives up our costs significantly.

Measure 97 isn’t about large, out-of-state corporations. It hits small businesses and consumers in a way that we have never seen in our state.

Please join us in voting NO.

(This information furnished by Jana Jarvis, President Oregon Trucking Associations.)[17]

| ”

|
|

### Campaign advertisements[edit]

The following video advertisements were produced by No On Measure 97:[43]

A No on Prop 97 ad, titled "Iconic Businesses"

A No on Prop 97 ad, titled "Check the Facts"

An opposition ad featuring farmer Ben Coleman

An opposition ad featuring business owner Todd Baker

An opposition ad featuring business owner Mike Nesbitt

An opposition ad featuring accountant Harriet Strothers

## Campaign finance[edit]

Total campaign contributions:

Support: | $19,160,608.07
Opposition: | $28,132,809.64

As of February 7, 2017, the support campaign for this initiative featured four ballot question committees, Yes on 97, Defend Oregon, NICEPAC, and A Better Oregon VI. A Better Oregon VI was active during the signature petition circulation for Initiative 28, which became Measure 97, and the committee was officially registered as an initiative petition committee rather than a ballot measure committee. The support campaign received a total of $19,160,608.07 in contributions.[44]

The opposition campaign for the initiative featured two ballot question committees, Defeat the Tax on Oregon Sales and Create Jobs PAC, that received a total of $28,132,809.64 in contributions.[45]

### Support[edit]

#### Cash donations[edit]

The following ballot question committees registered to support this initiative as of February 7, 2017. The chart below shows cash donations and expenditures current as of February 7, 2017.

Defend Oregon was registered in support of seven measures on the 2016 ballot. Due to how committees report funds, it was impossible to disaggregate the Defend Oregon's contributions and expenditures between the measures.

For a summary of in-kind donations, click here.[44][46][47]

Note: Committees that have less listed for either donations or expenditures than reported on the secretary of state's website were used to provide funds to other committees and were not designed to spend all of their money directly on a supporting or opposing campaign. See Ballotpedia's campaign finance methodology below.

Committee  | Amount raised[48] | Amount spent

|
|

Yes on 97  | $15,545,527.01  | $15,449,755.45
Defend Oregon  | $1,627,079.90  | $1,355,522.04
NICEPAC  | $7,460.00  | $7,671.85
A Better Oregon VI[49] | $48,807.91  | $48,807.91
Total | $17,228,874.82 | $16,861,757.25

#### In-kind services[edit]

As of February 7, 2017, the ballot question committees registered to support this initiative received in-kind services in the amount of $1,931,733.25. The top in-kind donor was Our Oregon.[44]

#### Top donors[edit]

As of February 7, 2017, the following were the top five donors to Yes on 97 and A Better Oregon VI:[44]

Donor  | Amount

|

Oregon Education Association | $5,168,272.00
SEIU Local 503 | $3,693,278.00
National Education Association | $2,361,974.00
SEIU | $1,543,579.20
Oregon AFSCME Council 75 | $1,501,107.00

Defend Oregon was excluded from the top donors table because contributors were not donating to a specific measure. As of February 7, 2017, the top donors to Defend Oregon were: Citizen Action for Political Education ($706,750), AFT - Oregon Issues PAC ($250,000), National Education Association ($150,000), Nurses United Political Action Committee ($100,000), and Oregon AFSCME Council 75 ($100,000).

### Opposition[edit]

#### Cash donations[edit]

The following ballot question committees registered to oppose this initiative as of February 7, 2017. The chart below shows cash donations and expenditures current as of February 7, 2017. For a summary of in-kind donations, click here.[45]

Committee  | Amount raised[48] | Amount spent

|
|

Defeat the Tax on Oregon Sales  | $27,597,607.28  | $26,466,026.36
Create Jobs PAC  | $210,356.00  | $223,740.69
Total | $27,807,963.28 | $26,689,767.05

### In-kind services[edit]

The committees opposed to the initiative received $324,846.36 in in-kind services as of February 7, 2017.[45]

### Top donors[edit]

As of February 7, 2017, the following were the top five donors in opposition to Measure 97:[50]

Donor  | Amount

|

Albertsons Safeway (Portland Division) | $2,383,000.00
Costco Wholesale Corporation | $2,383,000.00
Kroger/Fred Meyer | $2,383,000.00
Lithia Motors, Inc. | $555,000.00
Cambia | $480,000.00

### Methodology[edit]

To read Ballotpedia's methodology for covering ballot measure campaign finance information, click here.

## Media editorials[edit]

See also: 2016 ballot measure media endorsements

### Support[edit]

* The Eugene Weekly said, "Education is one of the most important investments Oregon could possibly make. For the past two decades, our state has shortchanged its future by selling our public school system short. Enough is enough, and it’s time to fund schools with a 'yes' vote on Measure 97."[51]

* The Portland Mercury said, "It’s clear, given both our state’s challenges and basic fairness, that large companies should pay more. We’re not sure Measure 97 is exactly the right type of 'more,' but it’s something—which is more than Oregon has been able to accomplish on this issue in far too long."[52]

* The Salem Weekly: "Oregon, too, has struggled to satisfy demands that a growing population places upon our transportation infrastructure, state police, parks, schools, and health care system. ... This is not a regressive sales tax. Levied only on 'C' corporations with over $25 million in sales, 99.75% of Oregon’s businesses will not have to pay the tax, and most of those that will pay are large, interstate chains such as Walmart, Comcast, Bank of America, and McDonalds. ... Citizens expect government to deliver high quality services. Measure 97 will make it possible for Oregon to regain some of the ground recently lost and to rebalance the tax burden."[53]

* Street Roots said: "This is a flawed measure, no question. But it swings the pendulum in the right direction and gives the Legislature a foundation to build upon. It needs to be modified to alleviate potential pressures on lower income residents, particularly regarding the increase of utility costs and health care. But the push has to come from somewhere, and low-income Oregonians are also already bearing the brunt of Oregon’s underfunded public schools and limited access to health care."[54]

### Opposition[edit]

* The Bend Bulletin said, "The measure, which would bump up taxes on Oregon sales of $25 million or more, goes much further than that, right into your wallet, as a matter of fact. ... We’ve noted before that while IP 28 [Measure 97] would bring pots of new tax money into state coffers, it would do so at a terrible price, one paid by virtually every person in the state. The measure does not simply apply to 'rich' out-of-state corporations. It applies to regulated power companies, booksellers, perhaps the family doctor, even companies not making a profit at all. And as each of those raises prices, it’s the customers who will pay."[55]
* The Corvallis Gazette-Times said, "We recommend a 'no' vote on this poorly conceived measure, which will end up costing Oregon consumers."[56]
* The Dalles Chronicle said, "The board voted 6-1 in opposition to Measure 97... The majority were against the measure out of the belief it is poorly crafted and funding disbursement of about $3 billion per year would be left up to the Legislature, so would not necessary go where promised."[57]
* East Oregonian endorsed a "No" vote.[58]
* The Mail Tribune said, "We are not suggesting that Oregon does not need more revenue, or that its tax system does not need reform. But Measure 97 would generate more revenue by making the tax system less fair, not more. The state is long overdue for a real overhaul of its lopsided tax structure. Measure 97 is not it, and if it passes, that needed overhaul will be even less likely to happen."[59]
* The Oregonian said, "It should go without saying that money's not free. The state's taxation decisions should be driven by an honest discussion of tradeoffs and consequences. That's responsible policymaking. Measure 97 is not."[60]
* Pamplin Media Group, publisher of the Lake Oswego Review, said, "As a report from the nonpartisan Legislative Revenue Office has shown, families will pay much of this regressive tax — which will be levied on a corporation’s Oregon sales exceeding $25 million — because the businesses affected by it are selling the very products that ordinary people use each day: groceries, clothing, gasoline, medicine and electricity. ... A tax expansion as massive as Measure 97 — which would increase total state government tax receipts by 25 percent — would hit every household budget in Oregon. If families have less money available, they are less likely to approve bond measures that also will add significantly to their monthly expenses."[61]
* The Portland Tribune said, "Supporters of Measure 97 have tried to depict it as a tax that applies 'only to 1,000 corporations.' What they don’t tell you is that those businesses account for 88 percent of the corporate retail sales in Oregon. Think about how many locations Fred Meyer, Safeway, Walgreens, Target, Walmart or similar companies have across the state and you will begin to understand it’s not just 1,000 companies — it’s tens of thousands of stores."[62]
* The Register-Guard said, "Businesses in Oregon are already looking at their options if Measure 97 passes. Among them are leaving the state, delaying or canceling expansion, expanding out of state, cost-cutting strategies such as layoffs, closing lower-performing outlets to reduce gross sales below the $25 million threshold and restructuring C corporations (taxes are assessed on the business itself) as S corporations (taxes are paid by the owners at their individual tax rates). None of these bode well for the proposed tax."[63]
* The Wall Street Journal said, "Progressives claim they can pay for their grand spending ambitions by soaking the rich, but the little guy invariably gets wet. The latest illustration is Oregon, where unions are campaigning for a gross-receipts tax on large corporations that even state budget analysts warn will drench the 99% too. ... While the referendum is billed as a progressive tax to help fund education and health services for the poor, the real beneficiaries as usual will be public unions. Oregon’s gross-receipts tax would be one more regressive income redistribution from the private economy to the privileged government class.[64]
* The Willamette Week said, “On its face, Measure 97 is elegantly designed: Somebody else pays it, and many of those somebodies are large, unloved corporations. But like a fake Rolex, the moving parts underneath the surface are less elegant. … It is our hope that the Legislature, which will probably continue under Democratic control, can craft something better.”[65]
* The World said, "Measure 97 is a back-door method of prying more revenues out of individual hard-working Oregonians, not big corporations. Yes, we have liabilities that need to be addressed. But we should be doing so above board and with transparency."[66]

## Polls[edit]

See also: 2016 ballot measure polls

* In early September 2016, DMH Research found 60 percent of respondents in favor of and 20 percent opposed to Measure 97.[67]
* An icitizen poll conducted in early September 2016 estimated support for Measure 97 to be around 59 percent and opposition to be approximately 21 percent.[68]
* Between September 29 and October 1, 2016, Hoffman Research conducted a poll and found lower support for Measure 97 than prior polls, with support at 41 percent and opposition at 47 percent.[69]
* A mid-October 2016 poll conducted by SurveyUSA found support at a low 28 percent. A significant number of respondents, about 29 percent, were undecided. The groups for which over 50 percent of respondents supported Measure 97 were Democrats, people who described their ideology as “very liberal,” and people who view education as a top issue this election.[70]
* In mid October, DMH Research surveyed 600 voters and found 49 percent of respondents opposing and 45 percent supporting Measure 97.[71]
* Riley Research Associates found support for Measure 97 around 46 percent during the first two weeks of October. Democrats had the highest level of support for the initiative at 70 percent. Republicans had the highest opposition to the measure at 77 percent.[72]
* DHM Research surveyed 504 voters for FOX 12 in late October 2016. The poll found support at 40 percent and opposition at 53 percent.[73]

Oregon Measure 97 (2016)

Poll | Support | Oppose| Undecided| Margin of error| Sample size
FOX 12-DHM Research
10/24/2016 - 10/29/2016 | 40.0%| 53.0%| 7.0%| +/-4.4| 504
Riley Research Associates
10/4/2016 - 10/14/2016 | 46.0%| 47.0%| 7.0%| +/-3.97| 608
DMH Research
10/6/2016 - 10/13/2016 | 45.0%| 49.0%| 6.0%| +/-4.0| 600
SurveyUSA
10/10/2016 - 10/12/2016 | 28.0%| 44.0%| 29.0%| +/-3.9| 800
Hoffman Research
9/29/2016 - 10/1/2016 | 41.0%| 47.0%| 12.0%| +/-4.0| 605
icitizen
9/2/16 - 9/7/16 | 59.0%| 21.0%| 20.0%| +/-4.0| 610
DMH Research
9/1/16 - 9/6/16 | 60.0%| 30.0%| 10.0%| +/-4.3| 517
AVERAGES|  45.57%|  41.57%|  13%|  +/-4.08|  606.29
Note: The polls above may not reflect all polls that have been conducted in this race. Those displayed are a random sampling chosen by Ballotpedia staff. If you would like to nominate another poll for inclusion in the table, send an email to editor@ballotpedia.org.

## Reports and analyses[edit]

### Oregon Legislative Revenue Office[edit]

The Oregon Legislative Revenue Office issued an economic analysis of the proposed initiative. The report said that the measure would increase the tax burden of Oregonians by about $600 per capita and raise at least $6 billion each biennium. The analysis can be found here.

The direct impact of the initiative on hypothetical corporations, as detailed in the report, can be seen below:[12]

### Northwest Economic Research Center[edit]

The Northwest Economic Research Center at Portland State University published a report in June 2016. The study showed that the measure would increase revenue by $3.38 billion in the first year of the tax increase. By 2027, this number would rise to $4.3 billion. The report also predicted that, under Measure 97, the private sector would create fewer jobs than previously projected in the five years following passage of measure. The report estimated that Measure 97 would result in an increase in public sector jobs. According to The Oregonian, the report concluded that Measure 97 would result in a net increase in jobs over projected growth by between 13,000 and 21,600, with all of the gains in the public sector.[74]

The full report can be found here.

### Tax Foundation[edit]

The Tax Foundation found that the measure would increase the price of goods by 0.9 percent by 2022, costing consumers a total of $2 billion. The study also reported that the Legislative Revenue Office's report may have underestimated the compounding nature of gross receipts taxes on firms with long supply chains. This oversight underreported the potential costs of the tax.[13]

The report can be found here.

### Oregon Consumer League[edit]

The Oregon Consumer League published a report with results counter to the Tax Foundation's findings. The League's study concluded that consumer prices likely would not rise, as the prices of consumer goods do not react to increases or decreases in corporate tax rates. Instead, the report said, changes in consumer prices reflect regional differences, such as transportation costs.[75]

The full study can be found here.

## Path to the ballot[edit]

See also: Laws governing the initiative process in Oregon

* The proposal was submitted by Gary Cobb, Laura Illig, and Ben Unger and approved for circulation September 1, 2015.[1]
* A title was issued by the Oregon attorney general's office on April 29, 2015.[1]
* 88,184 valid signatures were required for qualification purposes.
* Supporters had until July 8, 2016, to collect the required signatures.
* The Oregon Secretary of State certified the measure on June 6, 2016.[1]

Cost of signature collection:
Sponsors of the measure hired Our Oregon[76] to collect signatures for the petition to qualify this measure for the ballot. A total of $110,244.00 was spent to collect the 88,184 valid signatures required to put this measure before voters, resulting in a total cost per required signature (CPRS) of $1.25.

## State profile[edit]

Demographic data for Oregon

| Oregon| U.S.
Total population:| 4,024,634| 316,515,021
Land area (sq mi):| 95,988| 3,531,905
Race and ethnicity**
White:| 85.1%| 73.6%
Black/African American:| 1.8%| 12.6%
Asian:| 4%| 5.1%
Native American:| 1.2%| 0.8%
Pacific Islander:| 0.4%| 0.2%
Two or more:| 4.1%| 3%
Hispanic/Latino:| 12.3%| 17.1%
Education
High school graduation rate:| 89.8%| 86.7%
College graduation rate:| 30.8%| 29.8%
Income
Median household income:| $51,243| $53,889
Persons below poverty level:| 18.4%| 11.3%
Source: U.S. Census Bureau, "American Community Survey" (5-year estimates 2010-2015)
Click here for more information on the 2020 census and here for more on its impact on the redistricting process in Oregon.

* * *

**Note: Percentages for race and ethnicity may add up to more than 100 percent because respondents may report more than one race and the Hispanic/Latino ethnicity may be selected in conjunction with any race. Read more about race and ethnicity in the census here.

### Presidential voting pattern[edit]

See also: Presidential voting trends in Oregon

Oregon voted for the Democratic candidate in all six presidential elections between 2000 and 2020.

#### Pivot Counties (2016)

Ballotpedia identified 206 counties that voted for Donald Trump (R) in 2016 after voting for Barack Obama (D) in 2008 and 2012. Collectively, Trump won these Pivot Counties by more than 580,000 votes. Of these 206 counties, two are located in Oregon, accounting for 0.97 percent of the total pivot counties.[77]

#### Pivot Counties (2020)

In 2020, Ballotpedia re-examined the 206 Pivot Counties to view their voting patterns following that year's presidential election. Ballotpedia defined those won by Trump won as Retained Pivot Counties and those won by Joe Biden (D) as Boomerang Pivot Counties. Nationwide, there were 181 Retained Pivot Counties and 25 Boomerang Pivot Counties. Oregon had two Retained Pivot Counties, 1.10 of all Retained Pivot Counties.

More Oregon coverage on Ballotpedia

* Elections in Oregon
* United States congressional delegations from Oregon
* Public policy in Oregon
* Influencers in Oregon
* Oregon fact checks
* More...

## Related measures[edit]

See also: Taxes on the ballot
Taxes measures on the ballot in 2016

State| Measures
North Dakota| North Dakota Tobacco Tax Increase, Initiated Statutory Measure 4 d
Washington| Washington State-Provided Campaign Financing Funded by a Non-Resident Sales Tax, Initiative 1464 d
Washington| Washington Modifying Tax Exemption Criteria for Alternative Fuel Vehicles, Advisory Vote 15 d
Florida| Florida Property Tax Exemptions for Senior Citizens, Amendment 5 a
Georgia| Georgia Uses of Revenue from Taxes on Fireworks, Amendment 4 a
Washington| Washington Taxation of Stand-Alone Dental Plans, Advisory Vote 14 d
Missouri| Missouri 60 Cent Cigarette Tax, Constitutional Amendment 3 d
Illinois| Illinois Transportation Taxes and Fees Lockbox Amendment a
Missouri| Missouri Prohibition on Extending Sales Tax to Previously Untaxed Services, Constitutional Amendment 4 a
Florida| Florida Property Tax Exemptions for Renewable Energy Equipment, Amendment 4 a
Nevada| Nevada Medical Equipment Sales Tax Exemption, Question 4 a
Washington| Washington Carbon Emission Tax and Sales Tax Reduction, Initiative 732 d
Colorado| Colorado Tobacco Tax Increase, Amendment 72 d

## Recent news[edit]

The link below is to the most recent stories in a Google news search for the terms Oregon 2016 Measure 97 Tax. These results are automatically generated from Google. Ballotpedia does not curate or endorse these articles.

Oregon Business Tax Increase, Measure 97 (2016) - Google News

## See also[edit]

| Suggest a link

|

* Oregon 2016 ballot measures
* 2016 ballot measures
* List of Oregon ballot measures

## External links[edit]

### Basic information[edit]

* Initiative Petition for Measure 97
* Oregon 2016 Voters' Pamphlet
* League of Women Voters of Oregon 2016 Ballot Measures Guide

### Support[edit]

* Yes on 97
* Yes on 97 Facebook
* Yes on 97 Twitter

### Opposition[edit]

* No On Measure 97
* No On Measure 97 Facebook
* No On Measure 97 Twitter

## Additional reading[edit]

* New York Times, "Measure 97, Seeking to Raise Corporate Taxes, Splits Oregon Voters," September 8, 2016

## Footnotes[edit]

1. ↑ 1.0 1.1 1.2 1.3 1.4 1.5 Oregon Secretary of State, "A Better Oregon VI," accessed June 7, 2016
2. ↑ 2.00 2.01 2.02 2.03 2.04 2.05 2.06 2.07 2.08 2.09 2.10 2.11 Oregon Secretary of State, "Military/Overseas Voters' Guide," accessed September 26, 2016
3. ↑ Portland Tribune, "Measure 97 breaks fundraising record," October 21, 2016
4. ↑ Oregon Secretary of State, "Articles of Incorporation Information," accessed September 26, 2016
5. ↑ League of Women Voters of Oregon, "2016 Ballot Measures," accessed September 26, 2016
6. ↑ Oregon Secretary of State, "File to Become a Benefit Company," accessed September 26, 2016
7. ↑ Anderson Economic Group, "2016 State Business Tax Burden Rankings Report," accessed August 15, 2016
8. ↑ 8.0 8.1 Statesman Journal, "Ballot measure would raise corporate taxes," December 31, 2015
9. ↑ Associated Press, "'Gigantic' corporate tax hike likely headed to Oregon voters," May 24, 2016
10. ↑ Moss-Adams, "How Initiative Petition 28 Could Impact Oregon Residents, Businesses with New Tax," accessed July 21, 2016
11. ↑ Portland City Club, "Are Oregon Corporate Tax Rates Too Low?" accessed October 24, 2016
12. ↑ 12.0 12.1 Legislative Revenue Office, "Initiative Petition 28: Description and Analysis," accessed July 19, 2016
13. ↑ 13.0 13.1 Tax Foundation, "Oregon Initiative Petition 28: The Threat to Oregon’s Tax Climate," April 2016
14. ↑ New Mexico Taxation and Revenue, "Gross Receipts Overview," accessed December 31, 2016
15. ↑ Note: New Mexico's gross receipts tax is counted as a sales tax by some.
16. ↑ Note: New Mexico's gross receipts tax is counted as a sales tax by some.
17. ↑ 17.00 17.01 17.02 17.03 17.04 17.05 17.06 17.07 17.08 17.09 17.10 17.11 17.12 17.13 17.14 17.15 17.16 17.17 17.18 17.19 17.20 17.21 17.22 17.23 17.24 17.25 17.26 17.27 17.28 17.29 17.30 17.31 17.32 17.33 17.34 17.35 17.36 17.37 17.38 17.39 17.40 17.41 17.42 17.43 17.44 17.45 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source.
18. ↑ A Better Oregon: Yes on 97, "Home," accessed September 26
19. ↑ Eugene Weekly, "Bernie Sanders endorses Oregon Ballot Measure 97," October 19, 2016
20. ↑ Statesman Journal, "Bernie Sanders, Elizabeth Warren endorse Measure 97," October 24, 2016
21. ↑ 21.0 21.1 21.2 21.3 21.4 21.5 The Oregonian, "Oregon candidates on Measure 97," accessed October 25, 2016
22. ↑ Tillamook County Pioneer, "Commentary: Why I’m voting ‘yes’ on Measure 97," October 5, 2016
23. ↑ 23.0 23.1 23.2 OPB, "Measure 97, PERS Divide Candidates For Oregon Treasurer, Secretary Of State," September 29, 2016
24. ↑ Our Revolution, "Ballot Initiatives," accessed October 4, 2016
25. ↑ The Register-Guard, “LLC board backs Measure 97,” September 30, 2016
26. ↑ The Register-Guard, “School board votes to formally endorse Measures 97, 98,” November 2, 2016
27. ↑ Yes on 97, "Why Measure 97?" accessed September 26, 2016
28. ↑ The Register Guard, "Build a better Oregon with a fair corporate tax," June 9, 2016
29. ↑ Portland Tribune, "Oregon heads for ballot brawl over tax increase," January 28, 2016
30. ↑ Youtube, "Yes On 97," accessed October 9, 2016
31. ↑ KGW, “Comcast accused of censoring 'Yes on 97' ads,” October 7, 2016
32. ↑ Willamette Week, “Yes on Measure 97 Campaign Ads Slamming Comcast Can’t Run on Comcast,” October 8, 2016
33. ↑ KOIN 6, "Yes on 97: Comcast is censoring our ads," October 9, 2016
34. ↑ Defeat the Tax on Oregon Sales, "Help defeat the $6 Billion tax increase on Oregon sales," accessed September 26, 2016
35. ↑ OPB, "Measure 97 Divides Brown And Pierce In 1st Debate," September 24, 2016
36. ↑ Portland Tribune, "Clackamas board opposes Measure 97," October 4, 2016
37. ↑ Bend Bulletin, "Former Gov. Kitzhaber opposes Measure 97," October 24, 2016
38. ↑ Pamplin Media, "District 26 candidate switches stance on Measure 97," October 25, 2016
39. ↑ The Dalles Chronicle, "Guest Commentary: Local chamber joins opposition to M97," October 1, 2016
40. ↑ Portland Business Journal, "Backers abandon ballot measure to put liquor in Oregon grocery stores," April 27, 2016
41. ↑ No On Measure 97, "Get the Facts," accessed September 26, 2016
42. ↑ The World, "A sales tax by any other name...," June 1, 2016
43. ↑ Youtube, "No On Measure 97," accessed September 26, 2016
44. ↑ 44.0 44.1 44.2 44.3 Oregon Secretary of State, "Account summary: A Better Oregon VI," accessed February 7, 2017
45. ↑ 45.0 45.1 45.2 Oregon Secretary of State, "Account summary: Defeat the Tax on Oregon Sales," accessed February 7, 2017
46. ↑ Oregon Secretary of State, "Account Summary for Yes on 97," accessed February 7, 2017
47. ↑ Oregon Secretary of State, "Account Summary for Defend Oregon," accessed February 7, 2017
48. ↑ 48.0 48.1 Note: The totals listed below do not include in-kind donations, which are detailed in a separate section below.
49. ↑ Note: A Better Oregon was largely active during the signature petition campaign prior to the certification of Measure 97 for the ballot and was officially registered as a petition committee rather than a ballot measure committee.
50. ↑ Oregon Secretary of State, "Finance Activity for Defeat the Tax on Oregon Sales," accessed February 7, 2017
51. ↑ Eugene Weekly, "Eugene Weekly's Election Endorsements," October 20, 2016
52. ↑ The Portland Mercury, "Forcing the Issue: The Mercury’s 2016 Endorsements," October 19, 2016
53. ↑ Salem Weekly, "Why We Need Measure 97," September 15, 2016
54. ↑ Street Roots, "Street Roots' 2016 endorsements: Ballot measures," October 20, 2016
55. ↑ The Bulletin, "Editorial: Tax increase would hit far and wide," June 10, 2016
56. ↑ Corvallis Gazette-Times, "Editorial: Our positions on the state measures," October 24, 2016
57. ↑ The Dalles Chronicle, "Editorial: Mixed vote on state measures," October 29, 2016
58. ↑ East Oregonian, "Our view: Endorsement overview," November 4, 2016
59. ↑ Mail Tribune, "Our View: Measure 97 is not the right answer," October 9, 2016
60. ↑ The Oregonian, "Measure 97's false promise of free money: Editorial," November 3, 2016
61. ↑ Lake Oswego Review, "Our Opinion: Tax will stress family budgets and could affect other requests for funding," July 21, 2016
62. ↑ Portland Tribune, "Our Opinion: Measure 97 based on deceptions," September 15, 2016
63. ↑ The Register-Guard, "Editorial: Gross receipts tax: No," October 2, 2016
64. ↑ The Wall Street Journal, "Oregon’s Regressive Tax Referendum," August 11, 2016
65. ↑ Willamette Week, "WW’s Fall 2016 Endorsements: State Measures," October 12, 2016
66. ↑ The World, "Corp. tax proposal a bad idea," August 9, 2016
67. ↑ DMH Research, "Support for Measure 97 outweighs opposition 60% to 30%," September 8, 2016
68. ↑ Blue Mountain Eagle, "Poll: Support for Measure 97 erodes when voters hear pros/cons," September 12, 2016
69. ↑ OPB, "Oregon Poll: Clinton Gains Big Lead Over Trump; Measure 97 Opposition Grows," October 4, 2016
70. ↑ SurveyUSA, "Results of SurveyUSA Election Poll #23213," October 13, 2016
71. ↑ Portland Tribune, "Poll: Support drops for Measure 97, Richardson leads," October 17, 2016
72. ↑ Riley Research Associates, "Oregon Statewide Likely Voter Survey," October 18, 2016
73. ↑ Fox 12, "FOX 12-DHM Poll: Clinton leads Trump in Oregon; Measure 97 trends toward defeat," November 1, 2016
74. ↑ Northwest Economic Research Center, "The Economic Impacts of a Gross Receipt Tax for Oregon with Implications for Initiative Petition 28," June 2016
75. ↑ Oregon Consumer League, "Side-by-Side Shopping Cart Study: State Corporate Taxes Do Not Drive State Consumer Prices," accessed October 5, 2016
76. ↑ Our Oregon was paid $40,000 to collect signatures. The remaining $70,244 in signature gathering services were in-kind contributions by Our Oregon.
77. ↑ The raw data for this study was provided by Dave Leip of Atlas of U.S. Presidential Elections.

v • e

2016 ballot measures

I&R States|

Alaska • Arizona • Arkansas • California • Colorado • Florida • Idaho • Illinois • Maine • Maryland • Massachusetts • Michigan • Mississippi • Missouri • Montana • Nebraska • Nevada • New Mexico • North Dakota • Ohio • Oklahoma • Oregon • South Dakota • Utah • Washington • Wyoming

Non I&R States|

Alabama • Georgia • Hawaii • Indiana • Kentucky • Maryland • Minnesota • New Hampshire • New Jersey • New York • North Carolina • Pennsylvania • Rhode Island • South Carolina • Texas • Vermont • Virginia • West Virginia • Wisconsin

Political topics|

Adult entertainment • Alcohol • Assisted death • Banking • Bond issues • Business regulation • Campaign finance • Civil and criminal trials • Civil rights • Constitutional language • County and municipal governance • Death penalty • Definition of a corporation • Education • Elections and campaigns • Energy • English language • Environment • Firearms • Food and agriculture • Forests and parks • Gambling • Government accountability • Healthcare • Hunting and fishing • Labor and unions • Law enforcement • Lottery • Marijuana • Minimum wage • Prisons • Property • Redistricting • Religion • Salaries of government officials • School choice • State and local government budgets, spending and finance • State executive officials • State judiciary • State legislature • Suffrage • Taxes • Tort law • Transportation • Treatment of animals • Veterans • Wages and pay

Other|

Scorecard • Petition drive deadlines and requirements • Polls • Lawsuits • Potential measures • Ballot Measure Monthly • Changes in 2016 to laws governing the initiative process • Not on the ballot • Signature costs • Cost per required signatures analysis • Campaigns • Campaign contributions • Campaign finance • Endorsements • Voter guides

v • e

Ballotpedia

About|

Overview • What people are saying • Support Ballotpedia • Contact • Contribute • Job opportunities

* * *

Executive: Leslie Graves, President • Gwen Beattie, Chief Operating Officer • Ken Carbullido, Vice President of Election Product and Technology Strategy • Michelle Robinson, Senior Product Manager, Education & School Boards

Communications: Alison Graves • Carley Allensworth • Abigail Campbell • Sarah Groat • Erica Shumaker • Caitlin Vanden Boom
External Relations: Andrew Heath • Moira Delaney • Hannah Nelson
Operations: Meghann Olshefski • Amanda Herbert • Mandy Morris • Caroline Presnell • Kelly Rindfleisch
Policy: Caitlin Styrsky • Audrey Bayne • Molly Byrne • Jon Dunn • Jimmy McAllister • Annelise Reinwald
Research: Josh Altic
Tech: Matt Latourelle • Ryan Burch • Kirsten Corrao • Beth Dellea • Travis Eden • Tate Kamish • Margaret Kearney • Eric Lotto • Trevor Pollo • Joseph Sanchez

Contributors: Scott Rasmussen

* * *

Editorial|

Geoff Pallay, Editor-in-Chief • Daniel Anderson, Managing Editor • Ryan Byrne, Managing Editor • Cory Eucalitto, Managing Editor • Mandy Gillip, Managing Editor • Doug Kronaizl, Local Elections Project Manager • Jaclyn Beran • Marielle Bricker • Emma Burlingame • Kelly Coyle • Thomas Ellis • Nicole Fisher • Juan García de Paredes • Joseph Greaney • Jaime Healy-Plotkin • Tyler King • Roneka Matheny • Andrew McNair • Ellie Mikus • Jackie Mitchell • Ellen Morrissey • Mackenzie Murphy • Kaley Platek • Samantha Post • Adam Powell • Ethan Rice • Victoria Rose • Myj Saintyl • Maddy Salucka • Maddie Sinclair Johnson • Abbey Smith • Janie Valentine • Joel Williams • Samuel Wonacott • Trenton Woodcox • Mercedes Yanora

v • e

State of Oregon
Salem (capital)

|

Elections |

What's on my ballot? | Elections in 2024 | How to vote | How to run for office | Ballot measures

Government |

Who represents me? | U.S. President | U.S. Congress | Federal courts | State executives | State legislature | State and local courts | Counties | Cities | School districts | Public policy