Ballot Question #1 seeks to roll back the relatively recent sales tax (6.25%) on alcoholic beverages. Voting Yes would end this tax, while No would keep it in force. Both Republican Charlie Baker and Independent Tim Cahill are in favor of this ballot measure, each campaign citing the sales tax on top of excise taxes as double taxation as well as a burden to establishments selling alcohol near the New Hampshire border. Both Governor Patrick and Green-Rainbow candidate Jill Stein are opposed, Dr. Stein saying that while the tax is regressive, it would be wrong to repeal it while the state is facing a budget shortfall.

Ballot Question #2 seeks to modify section 40B in state law. Normally, when building a new structure or making modifications to an existing one, permits need to be gotten, or ‘pulled’, from the city or town to get permission for the project. If your project needs several permits, you might need a different permit from each department. For a large project, such as a new development, this can mean several permits per structure. Section 40B allows developers to get faster permits when building a complex or development if there is at least one low-to-moderate income unit for every three full-price units. Specifically, they only need to go to one board and get a single permit for the entire project.

The author of the questions has stated that while the law is putatively supposed to help create more affordable housing, Massachusetts has lagged behind other states in actually building such spaces. At the same time, he says, allowing for one comprehensive permit from a centralized body has allowed for dense sprawls that have been bad for the character of towns around the state. A Yes vote would strike this faster permitting process from the law. All four gubernatorial candidates are opposed to the measure, though for varying reasons. Messrs. Patrick, Baker and Cahill feel this measure is the best way to build more affordable housing in the state, while Jill Stein has said that while 40B is flawed, modifying it without having something ready to replace it would not be effective.

Ballot Question #3 seeks to lower the state sales tax from its current level (6.25%) to 3%. A Yes vote would reduce the tax rate. The author of the measure, 2002 Libertarian gubernatorial candidate Carla Howell, says the state economy took a drastic hit when the sales tax was increased to the current level. As with Ballot Question #2, all four gubernatorial candidates oppose this measure. Tim Cahill, who broke from the Democratic Party in large part because of Governor Patrick’s increase of the sales tax, does want to see the tax brought back to 5% but feels 3% would be too low. Among other objectives, the sales tax helps fund higher education in Massachusetts. If this measure passes it would seriously impair the state’s ability to fund the University of Massachusetts, leading to higher tuition and fees while reducing enrollment. UMass Boston political science professor Thomas Ferguson said, wryly, “If you want Massachusetts to look like Mississippi, this is the bill you want to vote for.”

Visit http://www.sec.state.ma.us/ele/ele10/ballot_questions_10/quest_1.htm to read the full text of all three ballot questions, as well as brief arguments for and against each measure.