The Nevada Sales and Use Tax Question, also known as Question 8, was a legislatively-referred state statute on November 7, 2006 ballot in Nevada, where it was approved.
| Question 8 (Sales and Use Tax)|
| Yes|| 384,872|| 68.80%|
Official results via: Nevada Legislative Counsel Bureau - Research Division
Text of measure
The question as it appeared on the ballot:
- Shall the Sales and Use Tax Act of 1955 be amended to exempt from the tax the value of any used vehicle taken in trade on the purchase of another vehicle and the value of farm machinery and equipment?
The language that appeared in the voter's guide:
- The proposed amendment to the Sales and Use Tax Act of 1955 would exempt from both the state and local portions of the tax: (1) the value of any used vehicle taken in trade on the purchase of another vehicle and (2) the value of farm machinery and equipment. The proposals set forth in the question may not be voted upon individually.
- Currently, the exemption for the value of any used vehicle taken in trade on the purchase of another vehicle listed in the above explanation applies only to the portion of the Sales and Use Tax distributed at the local level (currently between 4.5 and 5.75 percent), but does not apply to the portion distributed at the state level (2 percent). (See NOTE TO VOTERS on page 3 regarding Nevada’s Sales and Use Tax.)
- There is no current exemption for farm machinery and equipment from the local portion or the state portion of the Sales and Use Tax. If this proposal to provide the exemption from the state portion is approved, the Legislature has amended the Local School Support Tax Law and the City-County Relief Tax Law so that this exemption will also apply to the sales and use tax distributed at the local level.
- A "Yes" vote approves both proposals set forth in the question. The exemptions will apply to both the local portion and the state portion of the Sales and Use Tax.
- A "No" vote disapproves both proposals set forth in the question. The exemptions will not apply to either the local portion or the state portion of the Sales and Use Tax.
Note to voters on page 3
- Sales and Use Tax
- Nevada's statewide sales tax rate consists of three separate parts levied at different rates on the sale and use of tangible personal property in the State. The current combined statewide rate that applies to each county is 6.50 percent. In addition to these three parts, each county also may impose additional taxes subject to the approval of voters or governing body in that county. These additional taxes have, in ten counties, increased the rate of sales tax above the 6.50 percent rate imposed statewide.
- The tax includes:
- 1. The State Sales and Use Tax 2.00 percent
- 2. The Local School Support Tax 2.25 percent
- 3. The City-County Relief Tax 2.25 percent
- 4. Optional Local Taxes – currently not more than 1.25 percent
- The State Sales and Use Tax may be amended or repealed only with the approval of the voters. The Local School Support Tax and the City-County Relief Tax may be amended or repealed by the Legislature without the approval of voters.
Path to the ballot
Question 8 was sent to the ballot via Assembly Bill 554 of the 73rd Session of the Nevada Legislature.