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| The following 14 states require a super-majority to raise taxes:
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| Arizona2/3* | Constitutional requirement adopted in 1992
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| Arkansas3/4* | Applies to taxes levied since 1934; primarily pertains to sales and alcohol beverage taxes
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| California2/3* | Constitutional requirement adopted in 1980
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| Colorado2/3* | Temporary emergency taxes only, otherwise voter approval required
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| Delaware3/4* | Constitutional requirement adopted in 1980
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| Florida3/5* | Applies only to corporate income tax, was adopted in 1971 Florida also requires a 2/3 majority of voters for any taxes proposed by constitutional amendment which was adopted in 1996 by initiative
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| Louisiana2/3* | Adopted in 1996
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| Mississippi3/5* | Adopted in 1970
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| Missouri2/3* | Require voter approval for any taxes that exceed $50 million or 1% of State revenues, whichever is less. Adopted a constitutional amendment in 4/96
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| Nevada2/3* | Requires 2/3 of elected legislature or voter approval. Constitutional Amendment adopted in 1996
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| Oklahoma3/4* | Requires 3/4 of elected or voter approval. Constitutional requirement adopted in 1992
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| Oregon3/5* | Constitutional requirement adopted 5/21/96
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| South Dakota2/3* | Required to enact new tax or increase existing tax rate or base. Adopted in 1978, amended to apply to new taxes in 1996
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| Washington2/3 | Tax increases raising revenue under the tax limitation require a 2/3 vote of the legislature. Any increase above the tax limitation requires voter approval. Adopted in 1993
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| The following 13 states have introduced legislation for a super-majority vote to increase taxes:
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| Georgia | Georgia Provides that any new tax or an increase in any tax or license fee be approved by 3/5 of the legislature
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| Hawaii | Amends the state constitution; provides that the levy of a new tax, an increase in tax rates, or repeal of a tax exemption or credit shall require the enactment of a law by 2/3 of the elected members of each house of the legislature
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| Illinois | Proposes an amendment requiring a 3/4 vote of each house on any bill increasing state revenue by increasing a tax on income or on the selling price of any personal property
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| Indiana | Requires a referendum to impose or increase any state tax without a 2/3 majority vote in each house
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| Maine | Proposes an amendment to the Constitution of Maine to require a vote of 3/5 of each house to enact or increase a tax or license fee
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| Michigan | Requires a 3/5 vote of the legislature to raise certain taxes
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| Minnesota | Amends constitution to require a 3/5 vote in each house for any bill which increases income or sales taxes
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| New Hampshire | Requires any change in state taxes after July 1, 1997 to be passed by a 60% majority in each house
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| New York | Proposes an amendment requiring a 2/3 super-majority vote by each house on on any bill increasing or decreasing taxes
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| Rhode Island | Proposes an amendment that would require a super-majority vote by each house on any bill that would increase the rate or amount of existing taxes or license fees
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| South Carolina | Requires a 2/3 majority vote on the second reading of any bill imposing a new tax affecting more than 50% of the state's population
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| Tennessee | Requires a 2/3 vote before all tax increases by any governmental body are to be approved
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| Utah | Requires a super-majority vote before the legislature can raise any taxes
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