Wow, drop a cluster bomb on employers with little regard to who gets blown apart all to fund the public employee unions and wonder why we remain stuck with an economy that lags the rest of the country.  

Much of the tax will be passed on to consumers where it can. Where it can't be passed on, the employer will cut jobs or leave the state.

Imagine a car dealership in a bad economic year that sells $50 million in cars statewide but of course has to purchase those cars from the manufacturer for $48 million. 4% margin would make most car dealers salivate.  Now factor in costs to run dealership.  Land costs, building expenses, salaries, etc.  they still pay 2.5% tax and now they are no longer profitable.  They slash jobs or close up shop.

We need to fund our schools better, but how about starting with the unions paying a reasonable part of their own benefits.  Those lifetime pensions are more valuable than anything you ever get in the private sector.

This is a terrible tax.