Nevada Question 7 (1998)
From Ballotpedia
Nevada Question 7 was on the November 7, 1998 election ballot in Nevada. It was defeated, with 40.9% of voters in favor.
Text of the proposal
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 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.
Fiscal Note - The state or local governments or governmental agencies would be collecting a sales tax, not paying it. Approval of this proposal would have no adverse fiscal effect.

