The Court reviews citizen initiatives for compliance with two requirements. Citizen initiatives can deal with only one subject and must be fairly described for voters. In this consolidated case, the Court considers three related measures that deal with sales tax policy. The Court also considers proposed ballot statements describing the financial impact of each measure. One citizen initiative would require lawmakers to extend the state's sales tax to services that don't serve a public policy; another would require lawmakers to determine whether current exemptions on goods serve a public policy and would repeal those exemptions that do not. Both of these initiatives include deadlines for legislative action that cannot be met because sponsors did not make the 2006 ballot. Opponents cite the date-specific issue in their arguments the measures should not be allowed on the 2008 ballot. The third initiative, which does not include a deadline for implementation, would make lawmakers enact tax exemptions individually rather than grouped together in one piece of legislation.