JY,,  all states that have a sales tax exempt certain basic items such as groceries and medicine.  Perhaps you don't fully grasp which "large corporations" will be passing these costs along.  Think, Winco, not McDonalds, think Walgreens, not Macy's.  I can live without a Big Mac or a new pair of jeans, but I need a loaf of bread and some aspirin.  Measure 97 has all the downsides of a sales tax (regressive and applied to many basic necessities) and few of the upsides (clear understanding of who is paying what).