State Question 5 - Sales Tax Exemption for Diapers Measure

Summary

The measure would amend the Sales and Use Tax of 1955 to provide a sales tax exemption for both child and adult diapers, including disposable diapers. 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

A "Yes" vote would exempt child and adult diapers 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.

Arguments

"The sale of diapers is necessary for families with infants or young children; therefore it should be exempt from sales tax. As a father of a toddler, I know from experience that diapers I had to buy for just one child, so I can only imagine how expensive it can be for a family with more than one child and they have to buy diapers in bulk. Diapers are not a luxury item, but a basic necessity for the health and hygiene of infants and young children." - Brian Harris, Battle Born Progress, in support of State Question 5 (Learn more)

"This ballot measure will narrow the tax base by reducing the types of goods that can be taxed, creating the potential for more volatility in sales and use tax revenue and complicating the administration of these taxes. A broader tax base generally leads to lower tax rates overall and is better suited to accommodate upturns and downturns in the economy, which is the opposite of what this ballot measure achieves. Question 5 is not consistent with sound tax policy." - Nevada SOS, Statewide Ballot Measures Guide, in opposition to State Question 5 (Learn more)

Measure Details