Nevada Sales and Use Tax Nonprofit Exemption, Question 14 (1996)

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The Nevada Sales and Use Tax Nonprofit Exemption, also known as Question 14, was a legislatively-referred state statute on the November 5, 1996 election ballot in Nevada, where it was approved.

Election results

Question 14 (Sales and Use Tax Nonprofit Exemption)
ResultVotesPercentage
Approveda Yes 242,127 56.6%
No185,55743.4%

Official results via: Nevada Legislative Counsel Bureau - Research Division

Text of measure

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?[1]

The language that appeared in the voter's guide:

EXPLANATION
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
Financial Impact - Cannot be determined. The proposal would provide an exemption from the Sales and Use Tax Act of 1955 for tangible personal property sold by nonprofit organizations created for religious, charitable, or educational purposes. 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.[1]

Note to voters

Ballot Questions 13, 14, and 15 relate to Nevada's sales tax. It is important that you understand this tax and the process by which it may be changed. As noted below, only a portion of this tax may be changed by you, the voter, pursuant to the attached ballot questions.
Nevada's statewide sales tax consists of three separate parts levied at different rates on the sale and use of tangible personal property in the state. The current statewide combined rate is 6.50 percent. In addition to these three parts, each country also may impose additional taxes up to a combined rate of 1 percent, subject to the approval of the voters or governing body in that country. These additional taxes have, in seven counties, increased the rate of the sales tax above the 6.5 percent rate imposed statewide.
The tax includes:
Tax Rate
1. The State Sales and Use Tax 2.00 percent
2. The Local School Support Tax (LSST) 2.25 percent
3. The City-County Relief Tax (CCRT) 2.25 percent
4. Optional local taxes--not more than 1.00 percent
The State Sales and Use Tax may be amended or repealed only with the approval of the voters. The Local School Support Tax (LSST) and the City-County Relief Tax (CCRT) may be amended or repealed by the Legislature without the approval of the voters. For Questions 13 and 14 on this ballot, however, the legislature has provided that the LSST and the CCRT will not be amended unless you approve the ballot question. Approval of Question 13 or Question 14 will also add an exemption to the optional local taxes. Question 15 addresses the state Sales and Use Tax only; an exemption from the LSST, CCRT, and optional taxes was previously approved in Senate Bill 311 of the 1995 Legislative Session.[1]

See also

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References