Yes, the tax of measure 97 will be borne by the people and not the companies.  The attempts of the measure's backers to hide this is appalling.  One must note that it is a democratic governor and democratic leaning organizations that comprise the measures main backers and those willing to mislead the public in order to get it passed.  Now the question of whether Oregon needs to raise taxes or not is a separate question.  The pros and cons of an honest general sales tax might be worth investigating.  On the other hand, perhaps higher taxes would just go to increasing the already bloated compensation of government workers.