Nevada Sales and Use Tax Amendment, Question 4 (2008)
|Question 3 (Legislative Tax Exemption)|
Official results via: Nevada Legislative Counsel Bureau - Research Division
The question came to the ballot as Senate Bill No. 502 of the 74th Legislative Session.
If passed, the measure would have:
- Amended the Sales and Use Tax Act of 1955 to authorize the Legislature to amend or repeal provisions of the act without a direct vote of the people whenever such a change is necessary to carry out any federal law or interstate agreement for the administration, collection, or enforcement of sales and use taxes.
- Repealed an exemption from sales and use taxes on certain aircraft and aircraft components that was declared unconstititional in 1997 and has not since been provided.
The official ballot question for the measure reads:
- Shall the Sales and Use Tax Act of 1955 be amended to authorize the Legislature to amend or repeal any provision of this Act without an additional direct vote of the people whenever necessary to carry out any federal law or interstate agreement for the administration, collection or enforcement of sales and use taxes, and to repeal an exemption from the taxes imposed by this Act on certain aircraft and aircraft components?
- The Las Vegas Sun
Arguments in Support
Notable arguments in support of the measure included:
- Removing the requirement for voter approval of changes to the Act would allow the Legislature to respond more flexibly and efficiently to federal legislation and interstate agreements.
- If this amendment passes, any increase the rate of tax would still require voter approval.
Arguments in Opposition
Notable arguments in opposition to the measure included:
- The citizens of Nevada should not surrender their right to approve legislation that makes changes to the administration, collection, and enforcement of sales and use taxes, whether to comply with federal law or interstate agreements or for any other reason.
- The requirement for voter approval has existed since 1956 with no problems arising for maintaining compliance with federal law and interstate agreements.
- There is no need to repeal the unconstitutional language concerning aircraft from the Act, because it is not being applied.
- Procedures for qualifying an initiative in Nevada
- Laws governing the initiative process in Nevada
- List of Nevada ballot measures
- Nevada 2008 ballot measures
- 2008 ballot measures
- Ballot Question Guide with Election Results
- Nevada's 2008 Ballot Questions Guide for voters
- Nevada Election Division, 2008 Election Results