Nevada Question 2, Sales Tax Exemption for Feminine Hygiene Products Measure (2018)

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Nevada Question 2
Flag of Nevada.png
Election date
November 6, 2018
Topic
Taxes
Status
Approveda Approved
Type
State statute		Origin
State legislature

Nevada Question 2, the Sales Tax Exemption for Feminine Hygiene Products Measure, was on the ballot in Nevada as a legislatively referred state statute on November 6, 2018.[1] The measure was approved.

A "yes" vote supported this measure to exempt feminine hygiene products from state and local sales taxes.
A "no" vote opposed this measure to exempt feminine hygiene products from state and local sales taxes.

Election results

Nevada Question 2

Result Votes Percentage

Approved Yes

536,991 56.48%
No 413,731 43.52%
Results are officially certified.
Source

Overview

Measure design

Question 2 created a state and local sales tax exemption for feminine hygiene products. The measure defined feminine hygiene products as sanitary napkins and tampons. The exemption from sales taxes was set to go into effect on January 1, 2019.[1] As of February 1, 2018, 14 states did not have a sales tax on feminine hygiene products.

Requirement to appear on ballot

In 1956, voters in Nevada approved Question 8, which prohibited the Nevada State Legislature from amending or repealing the Sales and Use Tax Act (SUTA) of 1955 without voter approval. SUTA is the law addressing the sales tax in Nevada, including what products are exempted from the sales tax. As of 2018, SUTA exempted certain medical supplies, among other goods, from the sales tax, including prosthetic devices, orthotic appliances, supports and casts, supplies used in ostomies, products used for hemodialysis, and medicines. The state legislature approved the measure to ask voters to add feminine hygiene products to this list of medical supplies exempted from the sales tax. The legislature's 38 Democrats, one independent, and 21 of 24 Republicans approved the bill. Gov. Brian Sandoval (R) signed the measure. In 2018, voters also voted on a ballot initiative to exempt certain medical equipment from sales taxes.

Text of measure

Ballot title

The ballot title was as follows:[1]

“ 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 feminine hygiene products?[2] ”

Ballot summary

The ballot summary was as follows:[3]

“ EXPLANATION—This 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 storage, use or other consumption of feminine hygiene products.

If this proposal is adopted, the Legislature has provided that the Local School Support Tax Law and certain analogous taxes on retail sales will be amended to provide the same exemptions.

Additionally, the Legislature has provided that in administering these sales and use tax exemptions for feminine hygiene products, Nevada’s Department of Taxation will interpret the term “feminine hygiene product” to mean a sanitary napkin or tampon.

Finally, the Legislature has provided that these sales and use tax exemptions for feminine hygiene products will become effective on January 1, 2019, and expire by limitation on December 31, 2028.

A “Yes” vote would exempt feminine hygiene products from the Sales and Use Tax Act of 1955, the Local School Support Tax Law and certain analogous sales and use taxes.

A “No” vote would keep the current provisions of the Sales and Use Tax Act of 1955, the Local School Support Tax Law and certain analogous sales and use taxes.

DIGEST—The Sales and Use Tax Act of 1955 imposes taxes on the gross receipts from the sale and storage, use or other consumption of all tangible personal property in this State unless the property is exempt from such taxation. Because the Sales and Use Tax Act of 1955 was approved by the voters at a referendum election held under the Nevada Constitution, the Act cannot be amended, annulled, repealed, set aside, suspended or in any way made inoperative unless such action is also approved by the voters at an election. This ballot measure would amend the Sales and Use Tax Act of 1955 by creating an exemption from sales and use taxes for feminine hygiene products. This ballot measure would decrease public revenue because these products would no longer be subject to sales and use taxes.

Under existing laws, sales and use taxes are additionally imposed by: (1) the Local School Support Tax Law which provides revenue for the support of local schools; and (2) other tax laws which provide revenue for the support of counties, cities, towns, special and local districts, regional agencies and authorities, other political subdivisions and specific projects and purposes. This ballot measure would change those existing laws by creating exemptions from sales and use taxes for feminine hygiene products.

Under existing laws, Nevada’s Department of Taxation is required to administer the collection of sales and use taxes under the Sales and Use Tax Act of 1955, the Local School Support Tax Law and other tax laws. In administering those existing laws, the Department is required to give specific meanings to particular terms. This ballot measure would add to those existing laws by requiring the Department to interpret the term “feminine hygiene product” to mean a sanitary napkin or tampon.

Under existing provisions of the Nevada Constitution, when any measure enacts exemptions from sales and use taxes, the measure must provide a specific date on which the exemptions will cease to be effective. Because this ballot measure would enact exemptions from sales and use taxes for feminine hygiene products, this ballot measure provides that the exemptions will cease to be effective on December 31, 2028.[2]

”

Full text

The measure amended Section 283 of Chapter 372 and Section 287 of Chapter 374 of the Statutes of Nevada. The measure also added new sections to Chapter 372 and Chapter 374. The following underlined text was added:[1][4][5]

Section 283 of Chapter 372

1. There are exempted from the taxes imposed by this act the gross receipts from sales and the storage, use or other consumption of:

(a) Prosthetic devices, orthotic appliances and ambulatory casts for human use, and other supports and casts if prescribed or applied by a licensed provider of health care, within his scope of practice, for human use.
(b) Appliances and supplies relating to an ostomy.
(c) Products for hemodialysis.
(d) Medicines:
(1) Prescribed for the treatment of a human being by a person authorized to prescribe medicines, and dispensed on a prescription filled by a registered pharmacist in accordance with law;
(2) Furnished by a licensed physician, dentist or podiatric physician to his own patient for the treatment of the patient;
(3) Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, dentist or podiatric physician; or
(4) Sold to a licensed physician, dentist, podiatric physician or hospital for the treatment of a human being.
(e) Feminine hygiene products.

2. As used in this section:

(a) “Medicine” means any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease or affliction of the human body and which is commonly recognized as a substance or preparation intended for such use. The term includes splints, bandages, pads, compresses and dressings.
(b) “Medicine” does not include:
(1) Any auditory, ophthalmic or ocular device or appliance.
(2) Articles which are in the nature of instruments, crutches, canes, devices or other mechanical, electronic, optical or physical equipment.
(3) Any alcoholic beverage, except where the alcohol merely provides a solution in the ordinary preparation of a medicine.
(4) Braces or supports, other than those prescribed or applied by a licensed provider of health care, within his scope of practice, for human use.

3. Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on a prescription within the meaning of this section.

New Section of Chapter 372

In administering the provisions of section 56.1 of chapter 397, Statutes of Nevada 1955, which is included in NRS as NRS 372.283, the Department shall construe the term “feminine hygiene product” to mean a sanitary napkin or tampon.

New Section of Chapter 374

In administering the provisions of NRS 374.287, the Department shall construe the term “feminine hygiene product” to mean a sanitary napkin or tampon.

Section 287 of Chapter 374

1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of:

(a) Prosthetic devices, orthotic appliances and ambulatory casts for human use, and other supports and casts if prescribed or applied by a licensed provider of health care, within his or her scope of practice, for human use.
(b) Appliances and supplies relating to an ostomy.
(c) Products for hemodialysis.
(d) Medicines:
(1) Prescribed for the treatment of a human being by a person authorized to prescribe medicines, and dispensed on a prescription filled by a registered pharmacist in accordance with law;
(2) Furnished by a licensed physician, dentist or podiatric physician to his or her own patient for the treatment of the patient;
(3) Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, dentist or podiatric physician; or
(4) Sold to a licensed physician, dentist, podiatric physician or hospital for the treatment of a human being.
(e) Feminine hygiene products.

2. As used in this section:

(a) “Medicine” means any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease or affliction of the human body and which is commonly recognized as a substance or preparation intended for such use. The term includes splints, bandages, pads, compresses and dressings.
(b) “Medicine” does not include:
(1) Any auditory, ophthalmic or ocular device or appliance.
(2) Articles which are in the nature of instruments, crutches, canes, devices or other mechanical, electronic, optical or physical equipment.
(3) Any alcoholic beverage, except where the alcohol merely provides a solution in the ordinary preparation of a medicine.
(4) Braces or supports, other than those prescribed or applied by a licensed provider of health care, within his or her scope of practice, for human use.

3. Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on a prescription within the meaning of this section.

Readability score

See also: Ballot measure readability scores, 2018
Using the Flesch-Kincaid Grade Level (FKGL and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title and summary for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The secretary of state wrote the ballot language for this measure.


The FKGL for the ballot title is grade level 17, and the FRE is 46. The word count for the ballot title is 39, and the estimated reading time is 10 seconds. The FKGL for the ballot summary is grade level 17, and the FRE is 33. The word count for the ballot summary is 541, and the estimated reading time is 144.

In 2018, for the 167 statewide measures on the ballot, the average ballot title or question was written at a level appropriate for those with between 19 and 20 years of U.S. formal education (graduate school-level of education), according to the FKGL formula. Read Ballotpedia's entire 2018 ballot language readability report here.

Sponsors

The following members of the state legislature sponsored the measure:[6]

Organizations

Campaign finance

Total campaign contributions:
Support: $0.00
Opposition: $0.00
See also: Campaign finance requirements for Nevada ballot measures

There were no ballot measure committees registered in support of the measure or in opposition to the measure.[8]

Background

Sales and Use Tax Act

In 1956, voters in Nevada approved Question 8, a referendum that prohibited the Nevada State Legislature from amending or repealing the Sales and Use Tax Act (SUTA) of 1955 without voter approval. SUTA is the law addressing the sales tax in Nevada, including what products are exempted from the sales tax. As of 2018, SUTA exempted certain medical supplies, among other goods, from the sales tax, including prosthetic devices, orthotic appliances, supports and casts, supplies used in ostomies, products used for hemodialysis, and medicines.[9]

Sales tax in Nevada

As of 2018, the state sales tax in Nevada was 6.85 percent. Nevada counties were also permitted to enact an additional sales tax. The highest sales tax was in Washoe County, where the county levied a 1.415 percent tax in addition to the state's 6.85 percent tax for a total of 8.265 percent. Eureka County, Esmeralda County, Humboldt County, and Mineral County did not levy an additional county sales tax. The average local sales tax was 1.13 percent, making the average combined state-county sales tax 7.98 percent.[10]

Sales tax on feminine hygiene products

As of February 1, 2018, 14 states did not have a sales tax on feminine hygiene products. Five of those states did not have state sales taxes, while nine of them specifically exempted feminine hygiene products or a broader category of items that included feminine hygiene products. Washington, D.C. also exempted feminine hygiene products from the district's sales tax.[11][12]

Path to the ballot

See also: Laws governing legislative alteration in Nevada

Nevada has a citizen-initiated process called statute affirmation. As of 2017, no other state had this process. In the process of statute affirmation, voters collect signatures in order to place a question on the ballot asking the citizens of the state to affirm an existing state law. If a majority of voters affirm the law, the state legislature is then barred from ever amending the law without voter permission.

This measure, known as Senate Bill 415 in the Nevada State Legislature, was designed to amend the Sales and Use Tax Act of 1955. Voters approved a statute affirmation on the Sales and Use Tax Act of 1955 in 1956. Therefore, the legislature needs to send all changes to this act to the ballot for voter approval.

On March 20, 2017, this measure was introduced into the state legislature as Senate Bill 415 (SB 415). On May 16, 2017, the Nevada Senate passed the bill 21 to 0. The Assembly Taxation Committee amended the bill to require that feminine hygiene products be defined as sanitary napkins and tampons. The original version of the bill required that feminine hygiene products be defined as sanitary napkins, tampons, and similar items. On May 26, 2017, the Nevada State Assembly approved the amended bill 39 to 2 with one member excused. On May 30, 2017, the Senate voted to concur with the amended bill. On June 5, 2017, Gov. Brian Sandoval signed the bill, sending the measure to the ballot.[6]

During the 2017 legislative session, SB 415 received letters of support from Nevada Advocates for Planned Parenthood Affiliates, NARAL Pro-Choice Nevada, and the Libertarian Party of Nevada. There were no letters filed in opposition.[6]

Vote in the Nevada State Senate
May 16, 2017
Requirement: Simple majority vote of all members in each chamber
Number of yes votes required: 11  Approveda
YesNoNot voting
Total2100
Total percent100.00%0.00%0.00%
Democrat1100
Republican900
Independent100
Vote in the Nevada State Assembly
May 26, 2017
Requirement: Simple majority vote of all members in each chamber
Number of yes votes required: 22  Approveda
YesNoNot voting
Total3921
Total percent92.86%4.76%2.38%
Democrat2700
Republican1221

How to cast a vote

See also: Voting in Nevada

Poll times

All polling places in Nevada are open from 7:00 a.m. to 7:00 p.m. Pacific Time. An individual who is in line at the time polls close must be allowed to vote.[13][14]

Registration requirements

To register to vote in Nevada, each applicant must be must a citizen of the United States, a resident of Nevada for at least 30 days before the election, and at least 18 years old by the day of the election. Seventeen-year-olds can preregister to vote. Anyone who has been declared mentally incompetent by a court may not register to vote.[15] A voter registration application can be completed in person at the county clerk’s office, the Department of Motor Vehicles, other social service agencies, or college campuses. In-person registration must be completed 28 days before regular elections; registration forms submitted by mail must be postmarked by the same day. Online applications must be submitted by the Thursday before regular elections.[16][15]

Automatic registration

Nevada automatically registers eligible individuals to vote through the Department of Motor Vehicles.[17]

Online registration

See also: Online voter registration

Nevada has implemented an online voter registration system. Residents can register to vote by visiting this website.

Same-day registration

Nevada allows same-day voter registration at polling places during early voting and on election day.[15]

Residency requirements

In order to register to vote in Nevada, applicants must be a resident of the state for at least 30 days prior to the election.[15]

Verification of citizenship

See also: Laws permitting noncitizens to vote in the United States

Nevada does not require proof of citizenship for voter registration.[18]

Verifying your registration

The Nevada Secretary of State’s office allows residents to check their voter registration status online by visiting this website.


Voter ID requirements

Nevada does not require voters to present identification while voting, in most cases. A voter in Nevada must sign his or her name in the election board register at his or her polling place. The signature is compared with the signature on the voter's original application to vote or another form of identification, such as a driver's license, a state identification card, military identification, or another government-issued ID.[19]

State profile

USA Nevada location map.svg
Demographic data for Nevada
 NevadaU.S.
Total population:2,883,758316,515,021
Land area (sq mi):109,7813,531,905
Race and ethnicity**
White:69%73.6%
Black/African American:8.4%12.6%
Asian:7.7%5.1%
Native American:1.1%0.8%
Pacific Islander:0.6%0.2%
Two or more:4.4%3%
Hispanic/Latino:27.5%17.1%
Education
High school graduation rate:85.1%86.7%
College graduation rate:23%29.8%
Income
Median household income:$51,847$53,889
Persons below poverty level:17.8%11.3%
Source: U.S. Census Bureau, "American Community Survey" (5-year estimates 2010-2015)
Click here for more information on the 2020 census and here for more on its impact on the redistricting process in Nevada.
**Note: Percentages for race and ethnicity may add up to more than 100 percent because respondents may report more than one race and the Hispanic/Latino ethnicity may be selected in conjunction with any race. Read more about race and ethnicity in the census here.

Presidential voting pattern

See also: Presidential voting trends in Nevada

Nevada voted for the Democratic candidate in four out of the six presidential elections between 2000 and 2020.


More Nevada coverage on Ballotpedia

Related measures

Taxes measures on the ballot in 2018
StateMeasures
VirginiaVirginia Question 1: Property Tax Exemption for Flood Abatement Amendment Approveda
NevadaNevada Question 4: Medical Equipment Sales Tax Exemption Amendment Approveda
OregonOregon Measure 101: Healthcare Insurance Premiums Tax for Medicaid Referendum Approveda
GeorgiaGeorgia Amendment 3, Forest Land Conservation and Timberland Properties Amendment Approveda
VirginiaVirginia Question 2: Remove Restriction on Residence for Surviving Spouse of Disabled Veteran Tax Exemption Amendment Approveda
UtahUtah Proposition 3: Medicaid Expansion Initiative Repealed, altered, or partially repealed
OklahomaOklahoma State Question 801: Allow Certain Voter-Approved Property Taxes to Fund School District Operations Amendment Defeatedd
MaineMaine Question 1: Payroll and Non-Wage Income Taxes for Home Care Program Initiative Defeatedd
GeorgiaGeorgia Referendum A: Homestead Municipal Property Tax Exemption Approveda
South DakotaSouth Dakota Initiated Measure 25, Tobacco Tax Increase Initiative Defeatedd
WashingtonWashington Advisory Vote 19, Non-Binding Question on Oil Spill Tax Repeal Defeatedd
MissouriMissouri Proposition D: Gas Tax Increase, Olympic Prize Tax Exemption, and Traffic Reduction Fund Measure Defeatedd
GeorgiaGeorgia Referendum B: Include Business-Financed Properties in Existing Non-Profit Mentally Disabled Housing Tax Exemption Approveda
LouisianaLouisiana Amendment 6: Phase-In of Tax Increases from Property Reappraisal Amendment Approveda
UtahUtah Constitutional Amendment B: Tax Exemption for Property Leased by a Government Entity Defeatedd
MontanaMontana LR-128: Property Tax for State University System Measure Approveda
UtahUtah Nonbinding Opinion Question 1, 10 Cents per Gallon Gas Tax Increase for Education and Local Roads Defeatedd
ArizonaArizona Proposition 126: Prohibit New or Increased Taxes on Services Initiative Approveda
FloridaFlorida Amendment 5: Two-Thirds Vote of Legislature to Increase Taxes or Fees Amendment Approveda

See also

Recent news

The link below is to the most recent stories in a Google news search for the terms Nevada Feminine Hygiene Products Sales Tax Measure 2018. These results are automatically generated from Google. Ballotpedia does not curate or endorse these articles.

Nevada Question 2, Sales Tax Exemption for Feminine Hygiene Products Measure (2018) - Google News

Footnotes

  1. ↑ 1.0 1.1 1.2 1.3 Nevada Legislature, "Senate Bill 415," accessed June 19, 2017
  2. ↑ 2.0 2.1 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source.
  3. ↑ Carson County, "General Election 2018 Sample Ballot," accessed October 9, 2018
  4. ↑ Nevada Legislature, "Chapter 372, Statutes of Nevada," accessed June 19, 2017
  5. ↑ Nevada Legislature, "Chapter 374, Statutes of Nevada," accessed June 19, 2017
  6. ↑ 6.0 6.1 6.2 Nevada Legislature, "SB 415 Overview," accessed June 19, 2017
  7. ↑ Our Revolution, "Our Initiatives," accessed September 23, 2018
  8. ↑ Nevada Secretary of State, "AURORA Campaign Finance Group Search," accessed February 4, 2018
  9. ↑ Nevada Revised Statutes, "Chapter 372 - Sales and Use Taxes," accessed February 9, 2018
  10. ↑ Nevada Department of Taxation, "Sales and Use Tax Publications," accessed February 9, 2018
  11. ↑ Tax Foundation, "Tampon Taxes: Do Feminine Hygiene Products Deserve a Sales Tax Exemption?" April 26, 2017
  12. ↑ U.S. News, "Florida Joins Other States in Ending 'Tampon Tax'," May 25, 2017
  13. ↑ Nevada Revised Statutes, "Title 24, Chapter 293, Section 273," accessed April 17, 2023
  14. ↑ ACLU of Nevada, "Know Your Voting Rights - Voting in Nevada," accessed April 17, 2023
  15. ↑ 15.0 15.1 15.2 15.3 Nevada Secretary of State, “Elections,” accessed April 17, 2023
  16. ↑ Nevada Secretary of State, “Registering to Vote,” accessed April 17, 2023
  17. ↑ Nevada Department of Motor Vehicles, “Voter Registration,” accessed April 17, 2023
  18. ↑ The Nevada Independent, “The Indy Explains: How does Nevada verify a voter's eligibility?” April 23, 2017
  19. ↑ Nevada Revised Statutes, "NRS 293.277 Conditions for entitlement of person to vote; forms of identification to identify registered voter." accessed April 17, 2023
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