The Nevada Sales and Use Tax Government and Charity Exemption Question, also known as Question 7, was a legislatively-referred state statute in Nevada which was defeated on the ballot on November 8, 1994.
This measure sought to provide exemptions to the Sales and Use Tax of 1955 on tangible personal property sold by federal and states governments, as well as certain organizations.
| Nevada Question 7 (1994)|
|Yes|| 113,562|| 31.79%|
Official results via: Nevada Legislative Counsel Bureau - Research Division
Text of measure
The language that appeared on the ballot:
This text is quoted verbatim from the original source. Any inconsistencies are attributed to the original source.
|| Shall the Sales and Use Tax Act of 1955 be amended to provide an express exemption from the sales tax for any tangible personal property sold by the Federal Government, certain agencies of the Federal Government, the State of Nevada, certain agencies of the State, political subdivisions of the State, and certain religious or charitable organizations?
Reports and analysis
The language that appeared in the voter's guide:
- The Sales and Use Tax Act of 1955 exempts from the sales tax purchases of tangible personal property made by certain public, religious and charitable entities. This amendment provides an express exemption from taxes on sales of any tangible personal property made by the same organizations. The law specifies that such entities are the United States, any unincorporated agency or instrumentality of the United States, certain incorporated agencies or instrumentalities of the United States, the State of Nevada, any political subdivision of the State of Nevada, or any organization that is created for religious, charitable, or eleemosynary purposes and meets other, specified criteria. If this proposal is adopted, the Legislature has provided that the Local School Support Tax Law and the City-County Relief Tax Law will be amended to provide the same exemption. A "yes" vote amends the Sales and Use Tax Act of 1955 to provide an express exemption from the sales tax for tangible personal property sold by these entities. A "no" vote is a vote to disapprove the exemption and retains the Act as it is currently written.
- Financial Impact-No. The proposal would provide an express exemption from the sales tax for any tangible personal property sold by certain governmental, religious, and charitable entities. This proposal would have no adverse fiscal impact because it reflects historical interpretation of statute by the Department of Taxation.