Section 1. The right of citizens of the United States to vote in any primary or other election for President or Vice President, for electors for President or Vice President, or for Senator or Representative in Congress, shall not be denied or abridged by the United States or any State by reason of failure to pay any poll tax or other tax.
Section 2. The Congress shall have power to enforce this article by appropriate legislation.
In order for someone to have failed to pay tax that person must be assessed taxes first. If someone has no tax liability then there is no way that person could have failed to pay taxes.
So what do you think?
Would this restriction apply to state offices?