Assembly Amendment to Assembly Bill No. 581 (BDR 32-1501)
Proposed by: Committee on Taxation
Amendment Box:
Amends: Summary: Title: Preamble: Joint Sponsorship:
ASSEMBLY ACTION
Initial and Date | SENATE ACTION Initial and DateAdopted Lost | Adopted Lost
Concurred In Not | Concurred In Not
Receded Not | Receded Not
Amend sec. 3, page 2, by deleting line 19 and inserting:
"
Amend sec. 3, page 2, by deleting lines 22 through 41 and inserting:
"
1. Standards for determining whether a pupil is eligible for the exemption and which school supplies are exempt;
2. The dates during which the exemption applies; and
3. Procedures for administering the provisions of this section.".
Amend sec. 4, page 3, line 5, after "to" by inserting:
"authorize the legislature to".
Amend sec. 5, page 3, line 16, after "would" by inserting:
"authorize the legislature to".
Amend the bill as a whole by renumbering sections 9 and 10 as sections 10 and 11 and adding a new section designated sec. 9, following sec. 8, to read as follows:
"Sec. 9. Chapter 372 of NRS is hereby amended by adding thereto a new section to read as follows:
1. There are exempted from the taxes imposed by this chapter the gross receipts from the sale and the storage, use or other consumption of school supplies by or on behalf of an eligible pupil during the last 7 days of August each year. To obtain the exemption, a pupil or his parent or legal guardian shall, in the manner prescribed by the Nevada tax commission, present to the retailer from whom he is purchasing a school supply, documentation of the eligibility of the pupil for the exemption. Upon the presentation of such documentation, the retailer shall provide the exemption to the pupil or his parent or legal guardian.
2. The department of taxation shall:
(a) In cooperation with the department of education, establish the type of documentation that may be presented to and must be accepted by a retailer pursuant to subsection 1; and
(b) Provide to each retailer:
(1) On or before May 24 of each year, a notice indicating that an eligible pupil or his parent or legal guardian may obtain the exemption provided in subsection 1 during the last 7 days of August;
(2) Information concerning the documentation that may be presented to and must be accepted by a retailer pursuant to subsection 1; and
(3) A copy of the regulations adopted by the Nevada tax commission pursuant to subsection 4.
3. The department of education shall provide to each school district:
(a) A notice of the exemption provided pursuant to subsection 1; and
(b) Samples of the documentation that the department of taxation determines may be presented to and must be accepted by a retailer pursuant to subsection 1. The school district shall copy and distribute the documentation to each pupil of the school district.
4. The Nevada tax commission shall adopt regulations to carry out the provisions of this section.
5. As used in this section:
(a) "Eligible pupil" means a person who is enrolled for the current academic year in a public or private school as evidenced by a photographic identification card or other enrollment documentation deemed acceptable for this purpose by the department of taxation as evidence of his enrollment.
(b) "Private school" has the meaning ascribed to it in NRS 394.103.
(c) "Public school" has the meaning ascribed to it in NRS 385.007.
(d) "School supplies" means paper, pencils, pens, markers, crayons, notebooks, binders, poster board, scissors, rulers, lunchboxes, backpacks, dictionaries, thesauruses, tape, tape dispensers, staples, staplers and calculators. Except as otherwise provided in this paragraph, the term includes, without limitation, any other similar supplies determined by the Nevada tax commission to be for use by pupils to assist in the performance of their course work. The term does not include clothing, shoes, computers, computer software or any single item sold at retail for more than $100.
".Amend sec. 9, page 3, line 41, by deleting "
student" and inserting "pupil".Amend sec. 9, page 3, line 42, after "
year." by inserting:"
To obtain the exemption, a pupil or his parent or legal guardian shall, in the manner prescribed by the Nevada tax commission, present to the retailer from whom he is purchasing a school supply, documentation of the eligibility of the pupil for the exemption. Upon the presentation of such documentation, the retailer shall provide the exemption to the pupil or his parent or legal guardian.".Amend sec. 9, page 4, line 1, after "
2." by inserting:"
The department of taxation shall:(a) In cooperation with the department of education, establish the type of documentation that may be presented to and must be accepted by a retailer pursuant to subsection 1; and
(b) Provide to each retailer:
(1) On or before May 24 of each year, a notice indicating that an eligible pupil or his parent or legal guardian may obtain the exemption provided in subsection 1 during the last 7 days of August;
(2) Information concerning the documentation that may be presented to and must be accepted by a retailer pursuant to subsection 1; and
(3) A copy of the regulations adopted by the Nevada tax commission pursuant to subsection 4.
3. The department of education shall provide to each school district:
(a) A notice of the exemption provided pursuant to subsection 1; and
(b) Samples of the documentation that the department of taxation determines may be presented to and must be accepted by a retailer pursuant to subsection 1. The school district shall copy and distribute the documentation to each pupil of the school district.
4.".
Amend sec. 9, page 4, line 3, by deleting "3." and inserting "5.".
Amend sec. 9, page 4, lines 5 and 6 by deleting:
"
school, community college or university" and inserting "school".Amend sec. 9, page 4, line 8, by deleting:
"
Nevada tax commission" and inserting:"
department of taxation".Amend sec. 9, page 4, line 9, after "
(b)" by inserting:"
"Private school" has the meaning ascribed to it in NRS 394.103.(c) "Public school" has the meaning ascribed to it in NRS 385.007.
(d)
".Amend sec. 9, page 4, line 12, by deleting "
subsection," and inserting "paragraph,".Amend sec. 9, page 4, line 14, by deleting "and students".
Amend sec. 9, page 4, by deleting line 18 and inserting:
"Sec. 11. Sections 9 and 10 of this act become effective on January 1, 2001,".
Amend the title of the bill, third line, by deleting "provide a" and inserting:
"authorize the legislature to provide not more than 2 weeks without sales tax on school supplies; contingently providing 1".
Amend the summary of the bill to read as follows:
"SUMMARY—Proposes to authorize legislature to provide not more than 2 weeks without sales tax on school supplies. (BDR 32-1501)".