(Salem, OR)  --  A ballot measure that would have placed a two-and-a-half-percent tax on corporate gross sales that exceed 25-million dollars per year is going down to defeat.  Oregon voters have rejected Measure 97 by a margin of 59 percent to 41 percent.  Supporters say the measure would have forced big corporations to pay their fair share to help fund education, healthcare, and senior services.  Opponents said the sales tax could have wiped out profits for companies operating on tight budgets.