Nevada Sales and Use Tax Aircraft Exemption, Question 15 (1996)

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The Nevada Sales and Use Tax Aircraft Exemption, also known as Question 15, was a legislatively-referred state statute on the November 5, 1996 election ballot in Nevada, where it was defeated.

Election results

Question 15 (Sales and Use Tax Aircraft Exemption)
ResultVotesPercentage
Defeatedd No270,54665.0%
Yes 145,608 35.0%

Official results via: Nevada Legislative Counsel Bureau - Research Division

Text of measure

The language that appeared on the ballot:

Shall the existing exemption from the sales and use taxes for aircraft purchased or used by commercial air carriers based in Nevada and major components of those aircraft be expanded:
1) To apply to purchases or uses by commercial air carriers based in other states; and
2) To include machinery, tolls and equipment used to repair, remodel or maintain certain aircraft, aircraft engines or component parts of aircraft or aircraft engines?[1]

The language that appeared in the voter's guide:

EXPLANATION
Nevada law currently exempts from sales and use taxes the sale of aircraft and major components of aircraft by commercial air carriers based in this state. This exemption has been challenged on constitutional grounds because it discriminates against carriers based in other states. The proposed amendment to the Sales and Use Tax Act of 1955 would expand the existing exemption to include commercial air carriers based outside the state. The proposal would also provide an exemption for tools, machinery, and other equipment and parts used in maintaining, repairing, or remodeling certain aircraft, aircraft engines or component parts of aircraft or aircraft engines. This proposal affects only the state's portion of the sales and use taxes. The Legislature has already exempted these items from the Local School Support Tax and City-County Relief Tax.
FISCAL NOTE
Financial Impact - Yes. The proposal would expand the exemption from the state portion (2%) of the Sales and Use Tax Act of 1955 provided for aircraft and major components of aircraft. Approval of this question would result in revenue losses to the state.[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]

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