Nevada #Tampon Tax FAQs

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The State of Nevada has posted (here) some FAQs about the tampon tax in that jurisdiction:

When is the exemption effective?

The exemption became effective January 1, 2019.

If my business sells feminine hygiene products, what do we need to do?

Your business should no longer collect sales tax from consumers on purchases of feminine hygiene products.

What is considered a feminine hygiene product?

For the purposes of the tax exemption, and as established in statute, the definition of “feminine hygiene products” includes sanitary napkins and tampons. (NRS 372.7297 and 374.734)

Why are these products now exempt from sales and use tax?

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 Nevada 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by the voters at a referendum election held under the Nevada Constitution, the Act cannot be amended, annulled, repealed, set aside, suspended or in any way made inoperative unless such action is also approved by the voters at an election. Question No. 2 was approved in the November 6, 2018, State General Election. The ballot measure amended the Sales and Use Tax Act of 1955 by creating an exemption from sales and use taxes for feminine hygiene products.

Does the exemption expire?

Yes. It expires on December 31, 2028. Under existing provisions of the Nevada Constitution, when any measure enacts exemptions from sales and use taxes, the measure must provide for a specific date on which the exemptions will cease to be effective.

Well done, Nevada. The no-nonsense advice for businesses is priceless.  What should a business do if the business sells menstrual products? Don’t tax them! Simple.

Hearts out to Nevada, where tourism-oriented businesses are suffering financially.

And speaking of Nevada, eyes on State Senator Yvanna Cancela, a grad-to-be of UNLV’s Boyd Law School for great leadership to come!

H/T Francine Lipman (UNLV) @narfnampil

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