Oklahoma One Percent Sales Tax, State Question 779 (2016)

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Oklahoma State Question 779
Flag of Oklahoma.png
Election date
November 8, 2016
Topic
Taxes and Education
Status
Defeatedd Defeated
Type
Constitutional amendment
Origin
Citizens

2016 measures
Seal of Oklahoma.png
November 8
State Question 776 Approveda
State Question 777 Defeatedd
State Question 779 Defeatedd
State Question 780 Approveda
State Question 781 Approveda
State Question 790 Defeatedd
State Question 792 Approveda
Polls
Voter guides
Campaign finance
Signature costs

The Oklahoma One Percent Sales Tax, also known as State Question 779, was on the November 8, 2016, ballot in Oklahoma as an initiated constitutional amendment. It was defeated.

A "yes" vote was a vote in favor of increasing the state sales tax by one percentage point to generate a predicted $615 million per year for education funding.
A "no" vote was a vote against increasing the state sales tax.[1]

Election results

State Question 779
ResultVotesPercentage
Defeatedd No853,57359.4%
Yes 583,429 40.6%
Election results from Oklahoma State Election Board

Overview

Initiative design

Revenue from the one percentage point increase in the sales tax would have been distributed as follows:[2]

  • 69.50 percent for common school districts.
  • 19.25 percent for institutions under the Oklahoma State Regents for Higher Education
  • 3.25 percent for the Oklahoma Department of Career and Technology Education
  • 8.00 percent for the State Department of Education

Question 779 would have also required an increase in teacher salaries of at least $5,000. The measure would have mandated an annual audit of school districts' use of the revenue.

Sales tax in Oklahoma

Oklahoma's sales tax in 2016 was 4.5 percent. Question 779 would have increased the statewide sales tax to 5.5 percent. Localities in Oklahoma can add an additional sales tax as well. The highest additional local sales tax imposed by an individual locality in 2016 was 5.5 percent. These additional local sales taxes can overlap. For example, in 2016 the total sales tax rate in the town of Hallett was one of the highest in the state at 11 percent, and it consisted of the state's 4.5 percent tax, the countywide local sales tax of 2 percent, and the town's local sales tax of 4.5 percent.[3]

Text of measure

Ballot title

The ballot title was as follows:[2]

This measure adds a new Article to the Oklahoma Constitution. The article creates a limited purpose fund to increase funding for public education. It increases State sales and use taxes by one cent per dollar to provide revenue for the fund. The revenue to be used for public education shall be allocated: 69.50% for common school districts, 19.25% for the institutions under the authority of the Oklahoma State Regents for Higher Education, 3.25% for the Oklahoma Department of Career and Technology Education, and 8% for the State Department of Education. It requires teacher salary increases funded by this measure raise teacher salaries by at least $5,000 over the salaries paid in the year prior to adoption of this measure. It requires an annual audit of school districts' use of monies. It prohibits school districts' use of these funds for increasing superintendents' salaries or adding superintendent positions. It requires that monies from the fund not supplant or replace other educational funding. If the Oklahoma Board of Equalization determines funding has been replaced, the Legislature may not make any appropriations until the amount of replaced funding is returned to the fund. The article takes effect on July 1 after its passage.

SHALL THE PROPOSAL BE APPROVED?

FOR THE PROPOSAL – YES

AGAINST THE PROPOSAL – NO[4]

Constitutional changes

See also: Article XIII, Oklahoma Constitution

The measure would have added an Article 13-C to the Oklahoma Constitution.[1] Note: Use your mouse to scroll over the below text to see the full text.

SECTION 1. CREATION OF OKLAHOMA EDUCATION IMPROVEMENT FUND

There is hereby created in the State Treasury a limited purpose fund to be known as the "Oklahoma Education Improvement Fund." The fund shall consist of the proceeds of the sales tax levy and the use tax levy provided in Section 2 of this Article XIII-C, and any monies or assets contributed to the fund from any other source, public or private.

SECTION 2. LEVY OF ONE CENT SALES TAX AND USE TAX FOR OKLAHOMA EDUCATION IMPROVEMENT FUND

There is hereby levied upon all sales, not otherwise exempted in the Oklahoma Sales Tax Code, an additional excise tax of one percent (1.0%) of the gross receipts or gross proceeds of each sale of tangible personal property, or of other goods and services subject to the sales tax as provided in the Oklahoma Sales Tax Code. Except as otherwise provided herein, this tax shall be collected, reported, and remitted or paid in accordance with the Oklahoma Sales Tax Code.

There is hereby levied and there shall be paid by every person storing, using, or otherwise consuming within this state, tangible personal property purchased or brought into this state, an additional excise tax on the storage, use, or other consumption in this state of such property at the rate of one percent (1.0%) of the purchase price of such property. Said tax shall be levied on the storage, use or consumption of personal property as provided in the Oklahoma Use Tax Code. Except as otherwise provided herein, this tax shall be collected, reported, and remitted or paid in accordance with the Oklahoma Use Tax Code.

This sales tax levy shall be in addition to, and shall not supplant, the general sales tax levied in the Oklahoma Sales Tax Code or any other sales tax authorized by Oklahoma law and this use tax levy shall be in addition to, and shall not supplant, the general use tax levied in the Oklahoma Use Tax Code or any other use tax authorized by Oklahoma law.

All revenue from the sales tax and the use tax levied pursuant to this Article XIII-C, and penalties and interest thereon, collected by the Oklahoma Tax Commission shall be paid to the State Treasurer and deposited into the Oklahoma Education Improvement Fund.

SECTION 3. ALLOCATION OF MONIES IN OKLAHOMA EDUCATION IMPROVEMENT FUND - PURPOSES - USES - ETC.

A. Monies in the Oklahoma Education Improvement Fund shall be apportioned by the State Treasurer, appropriated by the Legislature, and distributed monthly for the educational purposes established herein, as follows:

1. Common Education: Sixty-nine and one-half percent (69.5%) of said monies shall be apportioned among and between all the several common school districts of the State in proportion to the school population of the several districts, on the basis of the state aid formula for common education then in effect.

(a) Monies from the Oklahoma Education Improvement Fund shall be specifically identified and segregated from other monies appropriated and apportioned among the several common school districts of the State on the basis of said state aid formula.

(b) The common school districts shall use eighty-six and one-third percent (86.33%) of the additional funds provided to them under this Article XIII-C to increase teacher salaries as required by Section 4 of this Article, and to otherwise address and prevent teacher and certified instructional staff shortages in the manner most suited to local district circumstances and needs, including but not limited to differentiated compensation methods or performance pay.

(c) The common school districts shall use thirteen and two-thirds percent (13.67%) of the additional funds provided to them under this Article XIII-C to adopt or to expand programs, opportunities, or reforms to improve reading in the early grades, to improve high school graduation rates, and to increase college and career readiness. The common school districts may use the amount apportioned to them under this Section 3(A)(1)(c) only to adopt or to expand said programs, opportunities or reforms, and may not use the amount apportioned to them under this Section 3(A)(l)(c) to maintain programs, opportunities or reforms established prior to the effective date of this Article XIII-C.

(d) The State Auditor and Inspector shall approve auditors who shall annually audit the use made of the monies distributed to the school districts under this Article XIII-C to ensure that it is used only for the purposes specified in this Article XIII-C.

2. Higher Education: Nineteen and one-quarter percent (19.25%) of said monies shall be paid to the education and general operating budgets of the institutions under the authority of the Oklahoma State Regents for Higher Education, for use in improving college affordability, or otherwise in the improvement of higher education.

3. Career and Technology Education: Three and one-quarter percent (3.25%) of said monies shall be paid to the Oklahoma Department of Career and Technology Education, for use in the improvement of career and technology education.

4. Early Childhood Education: Eight percent (8%) of said monies shall be paid to the State Department of Education, for use in increasing access to and enhancing the quality of voluntary early learning opportunities for low-income and at-risk children prior to entry into the common education system.

B. Monies expended or distributed from the Oklahoma Education Improvement Fund as provided herein shall be used only for the purposes specified in this Article XIII-C, Section 3.

C. None of these monies distributed from the Oklahoma Education Improvement Fund to common school districts may be used to add superintendent positions or increase superintendents' salaries.

SECTION 4. INCREASE IN TEACHER SALARIES

Each common school district of the State of Oklahoma shall pay each teacher employed by such district a salary at a rate that is at least $5,000 greater than the salary schedule transmitted by such district in the most recent year prior to the adoption of this Article XIII-C.

SECTION 5. FUNDS NOT TO SUPPLANT OTHER EDUCATION FUNDING

A. Monies expended or distributed from the Oklahoma Education Improvement Fund shall supplement, and shall not be used to supplant or replace, other state funds supporting common education, early childhood education, higher education, or career and technology education, including but not limited to the Permanent School Fund, the Oklahoma Education Lottery Trust Fund, the Education Reform Revolving Fund, the Common Education Technology Revolving Fund, the Higher Education Capital Revolving Fund, the Oklahoma Tuition Scholarship Revolving Fund, the Common School Fund, appropriations from the Legislature as provided in Article XIII, Section la of the Constitution, and any other appropriations from the Legislature used for educational purposes.

B. The Legislature shall appropriate the monies from the Oklahoma Education Improvement Fund solely to supplement other funds supporting common education, early childhood education, higher education, or career and technology education. The Legislature shall not appropriate such monies to supplant or replace any other state funds supporting common education, early childhood education, higher education, or career and technology education.

C. In order to ensure that the monies from the Oklahoma Education Improvement Fund are used to enhance and not supplant funding for education, the State Board of Equalization shall examine and investigate appropriations from the Fund each year. At the meeting of the State Board of Equalization held within five (5) days after the monthly apportionment in February of each year, the State Board of Equalization shall issue a finding and report that shall state whether appropriations from the Oklahoma Education Improvement Fund were used to enhance or supplant education funding. If the State Board of Equalization finds that education funding was supplanted by monies from the Oklahoma Education Improvement Fund, the State Board of Equalization shall specify the amount by which education funding was supplanted. In this event, the Legislature shall not make any appropriations for the ensuing fiscal year until an appropriation in that amount is made to replenish the Oklahoma Education Improvement Fund.

SECTION 6. EFFECTIVE DATE, CONSTRUCTION

A. This Article XIII-C shall become effective on July 1 immediately following its passage.

B. Nothing in this Article XIII-C shall be construed as conflicting with Article X, Section 23 of the Constitution.

SECTION 7. SEVERABILITY

The provisions hereof are severable, and if any part or provision hereof shall be void, invalid, or unconstitutional, the decision of the court so holding shall not affect or impair any of the remaining parts or provisions hereof, and the remaining provisions hereof shall continue in full force and effect.[4]

Support

Yesfor779.png

Yes for 779, also known as Oklahoma's Children, Our Future, led the campaign in support of State Question 779.[5]

Supporters

Former officials

  • State Secretary of Commerce Dave Lopez
  • State Secretary of Education Phyllis Hudecki

Organizations

  • Stand for Children[6]
  • Cooperative Council for Oklahoma School Administration[7]
  • Oklahoma State School Boards Association
  • Oklahoma Education Association

Individuals

  • David Boren, President of the University of Oklahoma[8]

Arguments

Yes for 779 answered the question "Why is the ballot measure needed?" with the following statement:[9]

This effort is needed because there is a teacher shortage crisis in Oklahoma. Oklahoma teachers have not had a raise in nearly a decade and the state ranks 48th in teacher pay.
  • Teachers are fleeing to states bordering Oklahoma for better pay and leaving the profession altogether.
  • Enrollment in Oklahoma schools has climbed by more than 45,000 students since 2008, while at the same time, Oklahoma has lead the nation in the amount of education funding cuts.
  • Research shows early learning opportunities for low income children have a dramatic effect on high school graduation rates and college completion rates.
  • Children not ready for kindergarten are half as likely to be reading on grade level by third grade and four times more likely to drop out of high school.
  • College tuition has been steadily rising at most of Oklahoma’s two and four-year colleges and universities—making college unaffordable for many Oklahoma families. For economic gains to happen in Oklahoma, college and career training MUST be affordable and accessible for all families.[4]

"Yes on 779: Kids Deserve Better”

Other arguments in support of the measure included:

  • David Boren, President of the University of Oklahoma, said, "College students, faculty, every employee in the university and the school district, because it affects teacher salaries, they’ll have a huge interest in getting something done because the legislature obviously has no money unless there’s additional revenue. That’s why we need to do something. If we don’t do something, the crisis continues for two, three or more years."[6]
  • Todd Crabtree, Superintendent of Byng Public Schools, argued, "We have added and added and added, all in the name of reform. ... And every time we’ve given teachers any money, as long as I can remember, there’s always been lots of strings attached. ... So this time, we need to give teachers a raise to compensate them for all the reforms that we’ve already passed. This tax — this penny sales tax proposal — is the only game in town to do that.[10]

Campaign advertisements

The following campaign advertisements were produced by Yes for 779:

"Yes On 779: Dead Last"
"Yes on 779: Time to Fund Education"

Opposition

We Deserve Better Oklahoma logo.png

Opponents

Oklahoma Deserves Better led the campaign in opposition to State Question 779.[11]

Officials

Organizations

  • Oklahoma Municipal League
  • Oklahoma Council of Public Affairs Impact

Municipalities

  • Edmond City Council[14]

Arguments against


Oklahoma Deserves Better’s “Vote NO on tax bill SQ779"

Opponents made the following arguments in opposition to State Question 779:[15]

  • SQ 779 was unnecessary.
    • Opponents argued that money can be made available to give raises to teachers through other means.
  • SQ 779 would be regressive.
    • Opponents argued that a sales tax increase harms low-income and middle-income households more than high-income households, making it a regressive and unfair tax.
  • SQ 779 would make the state's already relatively high sales tax rates the highest in the nation.
    • Opponents argued that, with state and local sales taxes, Oklahoma residents pay more than residents of most other states and that SQ 779 would increase these rates to more than 10 percent in some cities and counties.
    • Opponents argued that raising the state sales tax would prevent cities from raising local sales tax and inhibiting essential locally prioritized revenue.
  • SQ 779 would allow the legislature to pass future tax cuts.
    • Opponents argued that, despite provisions preventing revenue from the sale tax increase from replacing other revenue, the legislature could pass tax cuts in the future that could make SQ 779 a way to change source of education funding rather than increasing it.

Sen. Kyle Loveless (R-45) wrote an editorial at the request NonDoc, an Oklahoma City media outlet, in which he opposed Question 779. He wrote:[13]

I don’t believe saddling our citizens and future generations with a tax increase is the right solution to any problem. Another solution must be found. We have been told this proposal is just “a penny for the kids,” but that’s not an entirely accurate statement. While the tax is increasing by one cent, it is in all actuality a 22 percent tax increase.

By raising the sales tax, we would make it virtually impossible for local governments — especially cities and towns — to increase local taxes for local projects. …

If SQ 779 were truly about improving teacher pay, I would think more of the funding would be used for that purpose. Instead, only 86.33 percent of revenue will be set aside for teacher pay increases. …

By increasing the sales tax by 22 percent, we will be disproportionately affecting lower-income Oklahomans where it hurts — the grocery store. Higher-earning Oklahomans will be able to afford the increase with little pain, but single parents and the working poor, who already struggle financially, will face an additional obstacle on their way to next payday.

Inscribing a tax increase into our state’s already outdated, cumbersome constitution is not the most effective solution. This will only cause problems for future governors and legislators by denying them the flexibility needed to balance a budget and provide government services. …[4]

Campaign finance

See also: Campaign finance requirements for Oklahoma ballot measures
Total campaign contributions:
Support: $7,174,573.52
Opposition: $896,159.21

As of February 1, 2017, one ballot measure committee, Oklahoma's Children, Our Future, Inc., registered to support State Question 779. One committee, Oklahoma Deserves Better, formed to opposed the measure. Supporters raised $7,174,573.52 and spent $7,116,573.32, as of February 1, 2017.[16]

Support

PAC Amount raised Amount spent
Oklahoma's Children, Our Future, Inc. $7,174,573.52 $7,116,573.32
Total $7,174,573.52 $7,116,573.32

The following were the top donors who contributed to Oklahoma's Children, Our Future, Inc. as of February 1, 2017:[16]

Donor Cash In-kind Total
Stand for Children, Inc. $1,978,752.14 $533,406.77 $2,512,158.91
Stacy Schusterman $2,000,000.00 $0.00 $2,000,000.00
National Education Association $750,000.00 $0.00 $750,000.00
David Boren $462,000.00 $0.00 $462,000.00
George Kaiser Family Foundation $350,000.00 $0.00 $350,000.00

Opposition

PAC Amount raised Amount spent
Oklahoma Deserves Better $896,159.21 $884,874.92
Total $896,159.21 $884,874.92

The following were the top donors who contributed to Oklahoma Deserves Better as of February 1, 2017:[16]

Donor Cash In-kind Total
Greater Oklahoma City Chamber $231,139.21 $34,297.73 $265,436.94
Forward Oklahoma City $250,000.00 $0.00 $250,000.00
Sue Ann Arnall $50,000.00 $0.00 $50,000.00
Love's Travel Stops & Country Stores, Inc. $40,000.00 $0.00 $40,000.00
Oklahoma State Home Builders Association $25,000.00 $0.00 $25,000.00

Media editorials

Support

  • The Muskogee Phoenix editorial board said the following: "Many believe that penny would be the tipping point that could halt our city’s economic growth. [...] But, our children are far too important to leave to chance. Their success is far too important to trust to state legislators who would rather cut state income tax and provide high-dollar incentives to corporations than ensure little Johnny has the skills to work at one of those corporations. [...] we recommend approving SQ 779."[17]

Opposition

  • Enid News said: "While we have long said Oklahoma teachers deserve a pay raise, we cannot support State Question 779... However, a sales tax is the wrong approach to take. For one, a sales tax is a regressive tax. It impacts lower-income people more than it does those with higher incomes. For another, cities, towns and many counties rely on sales tax revenue to fund services for their residents. Adding to the sales tax burden through SQ 779 would hamstring the ability of municipalities to raise funds for projects they might need."[18]
  • The Oklahoman said: "Teacher pay needs to be addressed, certainly, but SQ 779 is not the answer. Instead, citizens need to pressure state lawmakers to get serious about education and education reform."[19]
  • Sooner Politics said: "There is one (SQ 779) which is very suppressive and should be rejected as a constitutional mandate. It would make Oklahoma's repressive sales tax an even greater burden on all of us, especially those of very limited economic means."[20]

Background

See also: Public education in Oklahoma

As of 2016, Oklahoma had not given across-the-board raises to teachers in eight years, and despite discussion during the 2016 legislative session, the legislature did not pass any bills providing funding for pay increases for teachers. The shortfall reportedly resulted in eliminations of teaching positions, reductions in support personnel, and decreased funding for school programs. Some schools moved or have plans to move to four-day weeks to cut costs as well.[21]

Personnel salaries

See also: Public school teacher salaries in the United States
Note: Salaries given are averages for the state. Salaries may vary between a state's urban, suburban, and rural districts and should be adjusted for cost of living. For example, a MacIver Institute study of average teacher salaries in 60 metropolitan areas found that salaries in New York City were the third-highest in absolute figures but 59th-highest when adjusted for the cost of living.[22]

According to the National Center for Education Statistics, the average national salary for classroom teachers in public elementary and secondary schools declined by 1.3 percent from the 1999-2000 school year to the 2012-2013 school year. During the same period in Oklahoma, the average salary increased by 3.2 percent.[23]

Estimated average salaries for teachers (in constant dollars**)
1999-2000 2009-2010 2011-2012 2012-2013 Percent difference
Oklahoma $42,772 $50,907 $45,130 $44,128 3.2%
Arkansas $45,625 $49,850 $47,085 $46,632 2.2%
Kansas $47,805 $49,804 $47,496 $47,464 -0.7%
Missouri $48,727 $48,373 $47,178 $47,517 -2.5%
United States $57,133 $58,925 $56,340 $56,383 -1.3%
**"Constant dollars based on the Consumer Price Index (CPI), prepared by the Bureau of Labor Statistics, U.S. Department of Labor, adjusted to a school-year basis. The CPI does not account for differences in inflation rates from state to state."

Path to the ballot

See also: Laws governing the initiative process in Oklahoma

The measure was filed with the Oklahoma Secretary of State on October 21, 2015. The petition filing was approved, and supporters had 90 days to collect 123,725 valid signatures, with a deadline of May 16, 2016.

The secretary of state determined that 301,518 signatures had been submitted, and they were certified by the Oklahoma Supreme Court on June 1, 2016.[24]

Cost of signature collection:
Sponsors of the measure hired Education Petition Campaign, Inc. to collect signatures for the petition to qualify this measure for the ballot. A total of $1,517,446.87 was spent to collect the 123,725 valid signatures required to put this measure before voters, resulting in a total cost per required signature (CPRS) of $12.26.

Lawsuits

See also: Single-subject rule
Lawsuits overview
First lawsuit
Issue: Violation of single-subject rule.
Court: Oklahoma Supreme Court
Ruling: The court ruled that the initiative did not violate the single-subject rule.
Plaintiff(s): OCPA ImpactDefendant(s): Oklahoma's Children, Our Future
Plaintiff argument:
The initiative addressed two subjects, teacher salaries and taxes, not one subject.
Defendant argument:
The different parts of the measure relate to a single scheme, which was how previous rulings defined "single-subject."

Second lawsuit
Issue: Petition summary; The lawsuit claimed that the petition summary was misleading.
Court: Oklahoma Supreme Court
Ruling: The initiative remained on the ballot, but the ballot title was rewritten.
Plaintiff(s): OCPA ImpactDefendant(s): Oklahoma's Children, Our Future
Plaintiff arguments:
The ballot summary lacked pertinent information.
Defendant arguments:
The plaintiffs were using criticisms about the ballot language to attempt to stop the measure from going to the ballot.

  Sources: The Oklahoman and The Oklahoman

OCPA Impact, a section of the conservative policy group Oklahoma Council of Public Affairs, challenged the initiative, claiming it violated the rule that constitutional amendments must only pertain to a single subject. According to OCPA Impact, the initiative addressed two subjects, teacher salaries and taxes, not one subject. The defendants argued that "single-subject" meant relating to a single scheme, as the court ruled in 1995's Rupe v. Shaw.[25] The Oklahoma Supreme Court rejected the plaintiffs' argument in a 6 to 3 vote on January 12, 2016, and cleared the measure for the signature collection phase beginning on February 16, 2016.[26] Echoing the defendants' argument, the majority opinion stated, "The proposed initiative petition clearly constitutes a single scheme to be presented to voters, and each section is germane to creating and implementing the Oklahoma Education Improvement Fund."[27]

OCPA Impact filed a second lawsuit on June 23, 2016, contending that the explanatory statement on the signature petitions omitted pertinent information, including that the new tax would be in addition to existing sales and use taxes. The legal challenge also claimed the petition inadequately explained that the sales tax would increase by one percent instead of one penny.[28] Anna King, a proponent of the measure, responded to the lawsuit, saying,"It's time to let the people vote to invest more in our schools and our teachers. ... Obstructing direct democracy — especially at such a critical time for our schools — is shameful."[29]

On July 18, 2016, the Oklahoma Supreme Court rejected the challenge, but rewrote the ballot title, stating that the initial one was misleading.[30]

State profile

Demographic data for Oklahoma
 OklahomaU.S.
Total population:3,907,414316,515,021
Land area (sq mi):68,5953,531,905
Race and ethnicity**
White:73.1%73.6%
Black/African American:7.2%12.6%
Asian:1.9%5.1%
Native American:7.3%0.8%
Pacific Islander:0.1%0.2%
Two or more:7.8%3%
Hispanic/Latino:9.6%17.1%
Education
High school graduation rate:86.9%86.7%
College graduation rate:24.1%29.8%
Income
Median household income:$46,879$53,889
Persons below poverty level:19.7%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 Oklahoma.
**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

See also: Presidential voting trends in Oklahoma

Oklahoma voted Republican in all six presidential elections between 2000 and 2020.


More Oklahoma coverage on Ballotpedia

Recent news

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

See also

External links

Support

Opposition

Footnotes

  1. 1.0 1.1 Oklahoma Secretary of State, "Initiative 779," accessed December 23, 2015
  2. 2.0 2.1 Oklahoma State Election Board, "Oklahoma 2016 State Questions Guide," accessed September 23, 2016
  3. Oklahoma Tax Commission, "New Rates and Effective Dates," August 3, 2016
  4. 4.0 4.1 4.2 4.3 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source. Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid <ref> tag; name "quotedisclaimer" defined multiple times with different content
  5. Yes for 779, "Homepage," accessed September 23, 2016
  6. 6.0 6.1 OUDaily, "Penny tax supporters to begin collecting signatures soon," February 1, 2016
  7. 7.0 7.1 Tulsa World, "Education groups file brief supporting proposed sales-tax increase in Oklahoma," December 12, 2015
  8. Cite error: Invalid <ref> tag; no text was provided for refs named ow
  9. Yes for 779, "FAQ," accessed September 23, 2016
  10. Ada News, "Penny sales tax proposal debated in Ada," March 12, 2016
  11. Oklahoma Deserves Better, "Homepage," accessed November 1, 2016
  12. Edmond Sun, "Lamb opposed to State Question 779," June 23, 2016
  13. 13.0 13.1 NonDoc, "Counterpoint: Sen. Kyle Loveless opposes SQ 779," September 20, 2016
  14. Edmond Sun, "Edmond City Council opposes SQ 779," July 26, 2016
  15. Oklahoma Policy Institute, "State Question 779 Sales Tax for Education," accessed October 3, 2016
  16. 16.0 16.1 16.2 Oklahoma Ethics Commission, "The Guardian Committee Search," accessed February 1, 2017
  17. Muskogee Phoenix, "EDITORIALLY SPEAKING: 779 would help fund education," November 1, 2016
  18. Enid News, "Editorial: The wrong solution to the problem," October 17, 2016
  19. The Oklahoman, "Recapping our endorsements in the 2016 election," November 6, 2016
  20. Sooner Politics, "Editorial: Mostly 'Yes' To State Questions," September 16, 2016
  21. Tulsa World, "Tulsa World Editorial: Oklahoma could fall below Mississippi in teacher pay," June 13, 2016
  22. Maciver Institute, "REPORT: How much are teachers really paid?" accessed October 29, 2014
  23. United States Department of Education, National Center for Education Statistics, "Table 211.60. Estimated average annual salary of teachers in public elementary and secondary schools, by state: Selected years, 1969-70 through 2012-13," accessed May 13, 2014
  24. KOCO, "Oklahoma high court sends education tax question to ballot," June 1, 2016
  25. The Oklahoman, "Oklahoma Supreme Court hears arguments on 1-cent tax increase," December 16, 2015
  26. The Washington Times, "Oklahoma Supreme Court OKs vote on penny education tax," January 12, 2016
  27. The Oklahoman, "Oklahoma Supreme Court rules sales tax initiative can go forward," January 12, 2016
  28. The Oklahoman, "Opponents of penny sales tax file legal challenge," June 23, 2016
  29. The Oklahoman, "Backers of Oklahoma penny tax for schools say legal challenge 'obstruction,'" June 24, 2016
  30. KOCO, "Oklahoma Supreme Court gives education tax new ballot title," July 18, 2016