This resolution calls for a constitutional amendment to allow each school system separately to call for a referendum to levy a 1% sales tax formerly limited to capital outlay projects within the system’s boundaries. It would also allow the tax to be used for educational programs and materials, but not M&O nor salaries of school system personnel unless specifically authorized by the General Assembly by law. No more than 50% of the revenue raised by such a tax could be spent on educational programs and materials. The rest must be spent on capital outlay or bonded debt reduction.

It would add “food ingredients” to the list of items not eligible for sales tax. Should the amendment pass, school systems would have two years to modify their current authorized purposes of the sales tax to include educational purposes through a local referendum.