Nevada 2023 Regular Session

Nevada Senate Bill SB428

Introduced
3/27/23  
Refer
3/27/23  
Report Pass
4/17/23  
Refer
4/17/23  
Report Pass
5/31/23  
Engrossed
6/1/23  
Refer
6/1/23  
Report Pass
6/2/23  
Enrolled
6/8/23  
Chaptered
6/15/23  

Caption

Proposes to exempt sales of diapers from sales and use taxes and analogous taxes upon approval by the voters. (BDR 32-1033)

Impact

Should it pass, this bill would not only relieve consumers of the sales tax on diapers but also apply identical exemptions to the Local School Support Tax Law and other analogous sales and use taxes. This would represent a significant change in how such essential goods are taxed within the state, aiming to support families and individuals who require these products. The bill underlines a commitment to recognizing the importance of reducing costs associated with health and hygiene products.

Summary

Senate Bill No. 428 proposes an amendment to the Sales and Use Tax Act of 1955, specifically targeting the taxation of diapers. This bill seeks to exempt child and adult diapers from sales and use taxes upon approval from voters during the 2024 General Election. The proposed amendment will be placed on the ballot for consideration, thus giving registered voters the opportunity to decide on the tax exemption for diapers. If passed, the exemption would benefit consumers from January 1, 2025, until December 31, 2050, essentially reducing the financial burden associated with purchasing these essential items.

Contention

The legislative discussions could highlight varying perspectives on the bill. Supporters may argue that the tax exemption is a necessary socioeconomic measure that addresses the cost of living for families, potentially leading to greater public support. Conversely, opponents might voice concerns over the implications for state revenue, arguing that removing such taxes could adversely affect the funding available for public services. Thus, the upcoming voter referendum is poised to gauge public opinion on this fiscal matter, making it a noteworthy topic in the community.

Companion Bills

No companion bills found.

Previously Filed As

NV AB359

Proposes to exempt sales of certain coins, currency and bullion from sales and use taxes and analogous taxes upon approval by the voters. (BDR 32-147)

NV AB403

Proposes to exempt from sales and use taxes the amount of any allowance against the selling price given by a retailer for the value of a used portable electronic taken in trade on the purchase of another portable electronic. (BDR 32-565)

NV AB274

Sales and use taxes: exemption: food products.

NV SB1041

Sales and use taxes: general exemptions.

NV HB3

Sales and Use Tax - Diapers - Exemption

NV AB1120

Sales and use taxes: exemptions: oak barrels.

NV SB316

Sales and Use Tax - Diapers and Baby Products - Exemption

NV HB328

Authorizes an exemption from local sales taxes for feminine hygiene products and diapers (EN SEE FISC NOTE LF RV See Note)

NV AB1776

Sales and use taxes: exemptions: newspapers.

NV SB78

AN ACT relating to a sales and use tax exemption for diapers.

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