On Nov. 5, 2024, Nevada voters will decide on a ballot measure that would provide a sales tax exemption for both child and adult diapers.
The measure, referred to the ballot by the Nevada State Legislature, would amend the Sales and Use Tax of 1955. The sales and use tax is on the total revenue generated from the sale and storage, use, or consumption of tangible personal property in Nevada. There are exemptions to the sales tax, including for farm machinery and equipment, food, prosthetic devices, newspapers, and other items.
Any amendments to the Nevada Sales and Use Tax of 1955 must be approved by voters. This is because, in 1956, Nevada voters approved a statute affirmation that asked voters whether the Sales and Use Tax Act should be retained or repealed. A statute affirmation is a citizen-initiated ballot measure that prevents the Legislature from repealing or amending a statute in the future without a direct vote of the electorate, and Nevada is the only state with this kind of measure. There have been two voter-approved statute affirmations in Nevada history—the 1956 question to retain the Sales and Use Tax Act, and a question in 1990 that affirmed a bill allowing for abortion up to 24 weeks.
