Nevada Question 14 (1996)
From Ballotpedia
Nevada Question 14 was on the November 7, 1996 election ballot in Nevada, where it passed.
Text of the proposal
The language that appeared on the ballot:
Shall an exemption from the sales and use taxes be provided for items sold by nonprofit organizations created for religious, charitable, or educational purposes based on standards adopted by the Legislature?
State law exempts from taxation sales made to many religious and charitable entities, which include churches, school support groups, youth organizations, and other charitable groups. The proposed amendment to the Sales and Use Tax Act of 1955 would provide an exemption from the sales and use taxes for items sold by nonprofit organizations created for religious, charitable, or educational purposes. If this proposal is adopted, the legislature has provided the standards for determining whether an organization is created for religious, charitable, or educational purposes and has further provided that the Local School Support Tax Law and the City-County Relief Tax Law will be amended to provide the same exemption.
Fiscal Note - Fiscal impact cannot be determined. The collection of this tax is not currently being enforced; therefore, approval of this question would result in an indeterminate loss of potential sales tax revenue to state and local governments.
