Nevada Government Resale Sales and Use Tax, Question 7 (1998)
The Nevada Government Resale Sales and Use Tax Question, also known as Question 7, was a legislatively-referred constitutional amendment on the November 3, 1998 election ballot in Nevada, where it was defeated.
|Question 7 (Government Resale Sales and Use Tax)|
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 impose the tax on sales and use tax upon items purchased by this state or by a local government or local governmental agency for resale to the public by the governmental entity?
The language that appeared in the voter's guide:
- The proposed amendment to the Sales and Use Tax Act of 1955 would impose the tax upon the gross receipts from the sale of tangible personal property purchased by the state or a local government or local governmental agency for resale to the public.
- State law requires that private businesses collect sales taxes on items that they sell to the public. Some state agencies and local governments have shops or restaurants in which they also sell items to the public. These government-owned establishments, often operated in connection with public museums, ski slopes, or beaches, are not required to collect sales taxes from their customers. The proposed amendment to the Sales and Use Tax Act of 1955 would require that the state and local governments collect sales taxes on items that they purchase for resale to the public.
Note to voters
- Ballot Question No.7 relate to Nevada's sales tax. It is important that you understand this tax and the process by which it may be changed. As noted below, only a portion of this tax may be changed by you, the voter, pursuant to the attached ballot questions.
- 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 statewide combined rate is 6.50 percent. In addition to these three parts, each country also may impose additional taxes, up to a combine rate of 1 percent, subject to the approval of the voters or governing body in that country. These additional taxes have, in seven counties, increased the rate of the sales tax above the 6.5 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--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.
- By your "Yes" vote, Question No.7 would impose the state 2.00-percent rate, and all of the other components of the sales and use tax would then be imposed by statute.
State of Nevada
Carson City (capital)
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