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Nevada Sales and Use Tax Textbook Exemption, Question 3 (1990)

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The Nevada Sales and Use Tax Textbook Exemption Question, also known as Question 3, was a legislatively-referred state statute on the November 6, 1990 election ballot in Nevada, where it was approved.

Election results

Question 3 (Sales and Use Tax Textbook Exemption)
ResultVotesPercentage
Approveda Yes 172,662 55.3%
No139,66044.7%

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 taxes be provided for textbooks sold throughout the University of Nevada System?[1]

The language that appeared in the voter's guide:

EXPLANATION
The proposed amendment would exempt from sales taxes the sale of textbooks throughout the University of Nevada System. Currently, only textbooks sold at the University of Nevada, Reno, are exempt from the tax because that bookstore is operated by the school. Bookstores at the community colleges and the University of Nevada, Las Vegas, are under private operation. Approval of this proposal would extend the exemption to bookstores at all colleges and universities in the system. A "Yes" vote is a vote to exempt from the sales taxes the sale of textbooks throughout the University of Nevada System. A "No" vote is a vote to maintain the sales taxes on those sales. If the proposal is adopted, the exemption would apply to all components of the sales tax. (Please see "Notes to Voters," Note No.1, on page 14.)
FISCAL NOTE
Financial Impact-Yes. Approval of this question would result in a loss of revenue statewide of approximately $157 thousand in the last half of fiscal year 1991 and approximately $377 thousand in fiscal year 1992. The effect would continue based on student population growth and inflation every year thereafter. This compares to Nevada's total estimated sales tax revenue for state and local governments of approximately $855 million in fiscal year 1991.[1]

Notes to Voters

NOTE NO. 1-
Ballot Questions 3 and 4 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.
Nevada's sales tax consists of three separate taxes levied at different rates on the sale and use of personal property in the state. The current total rate is 5.75 percent. The tax includes:
Tax Rate
1. The Sales and Use Tax 2.00 percent
2. The Local School Support Tax 1.5 Percent
3. The City-County Relief Tax 2.25 Percent
Total 5.75 Percent
The Sales and Use Tax may be amended or repealed only with the approval of the voters. The Local School Support Tax and the City-County Relief Tax may be amended or repealed by the legislature without the approval of the voters. For the questions on this ballot, however, the legislature has provided that the Local School Support Tax and the City-County Relief Tax will not be amended unless you approve the corresponding amendment to the Sales and Use Tax.
Depending on its population, each county is also authorized to impose an additional tax at a rate of not less than one-quarter of 1 percent nor more than one-half of 1 percent, subject to the approval of the voters in that county. These additional taxes have, in some counties, increased the rate of the sales tax above the rate imposed statewide.

See also

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