SLP Badge Transparent.png
Read the
State Legislative Tracker
New edition available now!




Nevada Sales and Use Tax Amendment, Question 4 (2008)

From Ballotpedia
Jump to: navigation, search

The Nevada Sales and Use Tax Amendment, also known as Question 4, was a legislatively-referred state statute on November 4, 2008 ballot in Nevada, where it was defeated.

Election results

Question 3 (Legislative Tax Exemption)
ResultVotesPercentage
Defeatedd No629,00973.25%
Yes 229,739 26.75%

Official results via: Nevada Legislative Counsel Bureau - Research Division

Background

The question came to the ballot as Senate Bill No. 502 of the 74th Legislative Session.

Specific Provisions

If passed, the measure would have:

  • Amended the Sales and Use Tax Act of 1955 to authorize the Legislature to amend or repeal provisions of the act without a direct vote of the people whenever such a change is necessary to carry out any federal law or interstate agreement for the administration, collection, or enforcement of sales and use taxes.
  • Repealed an exemption from sales and use taxes on certain aircraft and aircraft components that was declared unconstititional in 1997 and has not since been provided.

The official ballot question for the measure reads:

Shall the Sales and Use Tax Act of 1955 be amended to authorize the Legislature to amend or repeal any provision of this Act without an additional direct vote of the people whenever necessary to carry out any federal law or interstate agreement for the administration, collection or enforcement of sales and use taxes, and to repeal an exemption from the taxes imposed by this Act on certain aircraft and aircraft components?

Supporters

Editorial Support:

  • The Las Vegas Sun[1]

Arguments in Support

Notable arguments in support of the measure included:

  • Removing the requirement for voter approval of changes to the Act would allow the Legislature to respond more flexibly and efficiently to federal legislation and interstate agreements.
  • If this amendment passes, any increase the rate of tax would still require voter approval.

Opponents

Arguments in Opposition

Notable arguments in opposition to the measure included:

  • The citizens of Nevada should not surrender their right to approve legislation that makes changes to the administration, collection, and enforcement of sales and use taxes, whether to comply with federal law or interstate agreements or for any other reason.
  • The requirement for voter approval has existed since 1956 with no problems arising for maintaining compliance with federal law and interstate agreements.
  • There is no need to repeal the unconstitutional language concerning aircraft from the Act, because it is not being applied.

See also

External links

References