Nevada Question 15 (1996)
From Ballotpedia
Nevada Question 15 was on the November 7, 1996 election ballot in Nevada, where it was defeated.
Text of the proposal
The language that appeared on the ballot:
Nevada law currently exempts from sales and use taxes the sale of aircraft and major components of aircraft by commercial air carriers based in this state. This exemption has been challenged on constitutional grounds because it discriminates against carriers based in other states. The proposed amendment to the Sales and Use Tax Act of 1955 would expand the existing exemption to include commercial air carriers based outside the state. The proposal would also provide an exemption for tools, machiner, and other equipment and parts used in maintaining, repairing, or remodeling certain aircraft, aircraft engines or component parts of aircraft or aicraft engines. This proposal affects only the state's portion of the sales and use taxes. The Legislature has already exempted these items from the Local School Support Tax and City-County Relief Tax.
Fiscal Note - The proposal would expand the exemption from the state portion (2%) of the Sales and Use Tax Act of 1955 provided for aircraft and major components of aircraft. Approval of this question would result in revenue losses to the state.
