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Nevada Sales and Use Tax Horse Exemption, Question 4 (1994)
From Ballotpedia
The Nevada Sales and Use Tax Horse Exemption Question, also known as Question 4, was a legislatively-referred state statute on the November 8, 1994 election ballot in Nevada, where it was defeated.
Election results
| Question 4 (Sales and Use Tax Horse Exemption) | ||||
|---|---|---|---|---|
| Result | Votes | Percentage | ||
 No | 245,810 | 68.5% | ||
| Yes | 112,807 | 31.5% | ||
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 provide an exemption from the taxes imposed by this act on the gross receipts from the sale and the storage, use or other consumption of horses?[1]
The language that appeared in the voter's guide:
- EXPLANATION
- The proposed amendment to the Sales and Use Tax Act of 1955 would exempt from the taxes imposed by this act the gross receipts from the sale and the storage, use or other consumption of horses. If this proposal is adopted, the legislature has 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-Yes. The proposal would exempt the sale of horses from the Sales and Use Tax Act of 1955. Approval of this question would result in minor revenue losses for the State and for local governments. These losses are estimated at $5,631 in Fiscal Year 1994-1995, and approximately $13,500 in subsequent fiscal years.[1]
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