Several sales tax proposals were defeated in the 6 October 2009 vote in Alaska. A proposal to increase the sales tax rate in Sitka by 0.5% to finance road improvements and repairs was defeated. Fairbanks voters rejected the proposed 3% sales tax to fund police, fire protection and roadwork. Voters in Homer rejected the proposed 3% sales tax on nonprepared foods from 1 September to 31 May. Finally, Matanuska-Susitna Borough voters rejected the proposed 3% sales tax set to take effect in July 2010.

Voters in Baton Rouge, LA will vote on a 0.05% sales tax increase on 14 November 2009. A similar sales tax increase was proposed and defeated in 2008.

Voters in the Plaquemines Parish in Louisiana will vote on a 1% sales tax increase on 11 November 2009. The proceeds of the increased sales tax would be used for fire protection.

Voters in Brookland, AR defeated the proposed 2% increase and annexation of 4,600 acres on 8 September 2009.

Effective 27 August 2009, HB 148 was passed, giving local taxing authorities the right to impose, subject to voter approval, a 0.5% local sales and use tax to fund public transportation systems. Certain counties that operate public transportation are allowed to levy an additional 0.25% local sales tax to fund it’s public transportation.

The county of Fond du Lac in Wisconsin is considering imposing a sales tax. Fort du Lac is one 11 counties in Wisconsin that does not currently have a sales tax. The issue of whether to add a sales tax was preliminarily discussed at the 11 August 2009 Finance, Personnel, and Economic Development meeting. The proceeds of the sales tax increase will fund a plan to keep Mercury Marine in Fond du Lac. The Fond du Lac County Council is scheduled to discuss the plan and sales tax increase on 10 September 2009.

A potential expansion of the states’ sales and use taxes are being analyzed by the Utah Tax Review Commission. A commission-sanctioned task force, which conducted a study to assess whether Utah’s current tax structure should be more closely aligned with the current economy, has recommended that a tax be applied to anything purchased or consumed, including services.

The governor of North Carolina is currently reviewing HB 148/SB 151, which calls for a half-cent local sales tax increase if passed.  Voters in Forsyth, Guilford, Wake, Durham, and Orange counties would be allowed to vote on the increase.

The sales tax referendum to increase the current 5.6% state sales tax rate in Arizona by 1% over the next three years was narrowly defeated on 13 August 2009. The referendum did not garner the required 16 votes to pass the Arizona Senate and make it onto the ballot.

North Carolina’s Governor has signed budget bill (SB 202) into law containing several tax law changes, including a 1% increase to the state sales and use tax rate effective 1 September 2009 to 1 October 2009, and an additional increase of 0.25% effective 1 October 2009 for a total rate of 5.75%.  Also included is the “Amazon Law,” requiring the collection of sales tax on sales to in-state purchases depending on the affiliates nexus connection, as well as expanding the tax base on digital property.