The Oregon Natural Resources Report - Agricultural News from Oregon

Measure 103 and 104 defeated

November 7, 2018

By Oregon Family Farm Association,

There were two taxes on the Oregon ballot that concerned Oregon farmers and ranchers.   One was Measure 103 which would have placed a constitutional ban on taxing groceries in Oregon.   Oregon Measure 103 failed by 57% with 43% support. The other was Measure 104 which would have codified the 60% super-majority vote for all revenue raising taxes.    Oregon Measure 104 failed by 65% with only 35% support among voters.  

As Oregon has been experimenting with various sales taxes and gross receipts tax proposals over the years, the target often includes Oregon’s food products.  This has been a concern among Oregon’s mall family farmers and is now more of a concern after the 2018 election’s defeat of Measure 103.

On taxes, Oregon farmers already were hit with a $1.3 billion small business tax with the passage of Senate Bill 1528 earlier this Spring.   That particular tax passed without the traditional 3/5th super-majority needed for tax increases.   Ag groups saw the rise of these new taxes avoiding the super-majority requirement as a looming danger for Oregon’s agricultural industry and backed Measure 104 as a solution.

Oregonians forget that even a small business tax effects the entire supply chain of agricultural products in Oregon.  This makes Oregon farm grown produce less competitive when competing with farmers in low tax states.


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