The Education Special Purpose Local Option Sales Tax (E-SPLOST) became available to school districts as a means for raising money in 1996. Since then, it has become one of the most innovative, effective, and ultimately inexpensive ways for schools to acquire funding.

The E-SPLOST has become a primary funding source for capital improvements (new/replacement schools, additions/modification to schools, curriculum/instructional materials, technology upgrades, etc.) which can ONLY be used for educational purposes. Polk County voters have continuously approved E-SPLOST since 1998.

E-SPLOST VII is on the November 2, 2021 ballot for a continuation, not an additional tax, of the current one cent tax on all consumer goods.