Nevada Sales and Use Tax Revision, Question 8 (2004)

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The Nevada Sales and Use Tax Revision Question, also known as Question 8, was a legislatively-referred state statute on the November 2, 2004 election ballot in Nevada, where it was defeated.[1]

Election results

Question 8 (Sales and Use Tax Revision)
ResultVotesPercentage
Defeatedd No469,26862.2%
Yes 285,501 37.8%

Official results via: Nevada Legislative Counsel Bureau - Research Division

Text of measure

The language that appeared on the ballot

Shall the Sales and Use Tax Act of 1955 be amended to revise the exemption from the tax for the sale or use of used vehicles; to provide exemptions from the tax for the sale or use of prescription ophthalmic and ocular devices and appliances, farm machinery and other agricultural equipment, works of fine art for public display, and professional racing vehicles and parts; and to revise the exemption from the tax on the sale or use of aircraft and parts of aircraft used by commercial air carriers?[2]

The language that appeared in the voter's guide:

EXPLANATION
The proposed amendment to the Sales and Use Tax Act of 1955 would exempt from the tax: (1) the value of any used vehicle taken in trade on the purchase of another vehicle and remove the exemption from the tax for occasional sales of vehicles except where such sales are between certain family members; (2) the sale or use of ophthalmic or ocular devices or appliances prescribed by a physician or optometrist; (3) the sale or use of farm machinery and equipment employed for the agricultural use of real property; (4) the sale or use of works of fine art for public display; and (5) the sale or use of engines and chassis, including replacement parts and components for the engines and chassis, of professional racing vehicles that are owned, leased or operated by professional racing teams.
The proposed amendment would also revise and clarify the criteria used to determine which aircraft and parts of aircraft are exempt from the tax, including removing the requirement that an air carrier must be based in Nevada to be eligible for the exemption, and providing an exemption for certain machinery and equipment used on eligible aircraft and parts of aircraft.
The proposals set forth in the question may not be voted upon individually. The exemptions and other provisions listed in the above explanation apply to the portion of the Sales and Use Tax that is distributed at the local level (currently between 4.5 percent and 5.5 percent), but do not apply to the portion that is distributed at the State level (2 percent). (See NOTE TO VOTERS on page 2 regarding the Streamlined Sales Tax Project and Nevada’s sales tax.)
A "yes" vote approves all of the proposals set forth in the question. The exemptions and other provisions will apply to both the local portion and the State portion of the Sales and Use Tax.
A "no" vote disapproves all of the proposals set forth in the question. The exemptions and other provisions will not apply to the local portion of the Sales and Use Tax and will be deleted from the State portion of the Sales and Use Tax.[2]

NOTE TO VOTERS on page 2

Streamlined Sales Tax Project
Ballot Question No. 8 seeks to simplify the state and local tax base by making it uniform as required by the Streamlined Sales Tax Project. The Streamlined Sales Tax Project was created by state governments throughout the United States, with input from local governments and the private sector, to standardize and modernize sales and use tax collection. The goal of streamlining the tax base is to facilitate the collection of sales and use taxes for out-of-state sales and sales over the internet and to ensure that the tax revenues that support state and local governments are not reduced as a result of an increase in such sales.
Currently, certain exemptions from the portion of the Sales and Use Tax that is distributed to the State differ from the exemptions from the portion of the tax that is distributed at the local level. If Ballot Question No. 8 is approved, the exemptions from the portion of the Sales and Use Tax that is distributed to the State will be amended so that they are identical to the exemptions from the portion of the tax that is distributed at the local level. If the question is not approved, the exemptions from the portion of the Sales and Use Tax that is distributed at the local level will be amended so that they are identical to the portion of the tax that is distributed to the State. Regardless of whether the question is approved or not approved, the exemptions for all portions of the Sales and Use Tax will become identical as required by the Streamlined Sales Tax Project.
Sales and Use Tax
Nevada’s statewide sales tax consists of three separate parts levied at different rates on the sale and use of tangible personal property in the State. The current combined rate that applies to each county within the State is 6.50 percent. In addition to these three parts, each county also may impose additional taxes subject to the approval of the voters or governing body in that county. These additional taxes have, in nine counties, increased the rate of the sales tax above the 6.50 percent rate imposed statewide.
The tax includes:
Tax Rate
1. The State Sales and Use Tax........................................ 2.00 percent
2. The Local School Support Tax (LSST)....................... 2.25 percent
3. The City-County Relief Tax (CCRT).......................... 2.25 percent
4. Optional local taxes—currently not more than............ 1.00 percent
The State Sales and Use Tax may be amended or repealed only with the approval of the voters. The Local School Support Tax (LSST) and the City-County Relief Tax (CCRT) may be amended or repealed by the Legislature without the approval of the voters.[2]

See also

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