Nevada voters will have the opportunity this November to vote on whether to exempt diapers from the state’s sales tax.
If passed, how would it work?
Summary of what it does: The ballot measure would amend the state’s 1955 Sales and Use Tax , which established state sales tax on revenue from personal property.
The law has several exemptions baked in, many through recent ballot initiatives. Items that are not subject to sales tax include food, farm equipment, feminine hygiene products and prosthetic devices. Question 5 would apply to child and adult diapers.
The state sales tax rate is 6.85 percent, though the rate varies by county. The exemption would begin Jan. 1, 2025 and last through the end of 2050.
How did we get here? The question was placed on the ballot by the Legislature via a bill designed to amend the voter-approved 1955 sales tax law, which can only be modified by a vote of the people at the ballot. Unlike proposed constitutional changes, the question can proceed to the ballot after just one legislative session.