EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted. Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).

1-1 Section 1. At the general election on November 7, 2000, a proposal

1-2 must be submitted to the registered voters of this state to amend the Sales

1-3 and Use Tax Act, which was enacted by the 47th session of the legislature

1-4 of the State of Nevada and approved by the governor in 1955, and

1-5 subsequently approved by the people of this state at the general election

1-6 held on November 6, 1956.

1-7 Sec. 2. At the time and in the manner provided by law, the secretary of

1-8 state shall transmit the proposed act to the several county clerks, and the

1-9 county clerks shall cause it to be published and posted as provided by law.

1-10 Sec. 3. The proclamation and notice to the voters given by the county

1-11 clerks pursuant to law must be in substantially the following form:

1-12 Notice is hereby given that at the general election on November 7,

1-13 2000, a question will appear on the ballot for the adoption or rejection by

1-14 the registered voters of the state of the following proposed act:

2-1 AN ACT to amend an act entitled "An Act to provide revenue for

2-2 the State of Nevada; providing for sales and use taxes; providing

2-3 for the manner of collection; defining certain terms; providing

2-4 penalties for violation, and other matters properly relating

2-5 thereto." approved March 29, 1955, as amended.

2-6 THE PEOPLE OF THE STATE OF NEVADA
2-7 DO ENACT AS FOLLOWS:

2-8 Section 1. The above-entitled act, being chapter 397, Statutes of

2-9 Nevada 1955, at page 762, is hereby amended by adding thereto a new

2-10 section to be designated as section 56.3, immediately following

2-11 section 56.2, to read as follows:

2-12 Sec. 56.3. 1. There are exempted from the taxes imposed by

2-13 this act the gross receipts from the sale and the storage, use or

2-14 other consumption of funeral supplies.

2-15 2. As used in this section, "funeral supplies" means any

2-16 personal property, equipment, merchandise or supplies sold for

2-17 use in, or for the performance of, any services connected with the

2-18 burial, interment, entombment, inurnment or other final

2-19 disposition of the remains of a deceased person. The term does

2-20 not include a grave plot, an interest in land of a cemetery or space

2-21 in a mausoleum, vault, crypt or columbarium used for interment,

2-22 entombment or inurnment.

2-23 Sec. 2. This act becomes effective on January 1, 2001.

2-24 Sec. 4. The ballot page assemblies and the paper ballots to be used in

2-25 voting on the question must present the question in substantially the

2-26 following form:

2-27 Shall the Sales and Use Tax Act of 1955 be amended to provide an

2-28 exemption from the taxes imposed by this act on the gross receipts

2-29 from the sale and the storage, use or other consumption of funeral

2-30 supplies?

2-31 Yes ¨ No ¨

2-32 Sec. 5. The explanation of the question which must appear on each

2-33 paper ballot and sample ballot and in every publication and posting of

2-34 notice of the question must be in substantially the following form:

2-35 (Explanation of Question)

2-36 The proposed amendment to the Sales and Use Tax Act of 1955

2-37 would exempt from the taxes imposed by this act the gross receipts

2-38 from the sale and storage, use or other consumption of funeral

3-1 supplies. If this proposal is adopted, the legislature has provided that

3-2 the Local School Support Tax Law and the City-County Relief Tax

3-3 Law will be amended to provide the same exemption.

3-4 Sec. 6. If a majority of the votes cast on the question is yes, the

3-5 amendment to the Sales and Use Tax Act of 1955 becomes effective on

3-6 January 1, 2001. If less than a majority of votes cast on the question is yes,

3-7 the question fails and the amendment to the Sales and Use Tax Act of 1955

3-8 does not become effective.

3-9 Sec. 7. All general election laws not inconsistent with this act are

3-10 applicable.

3-11 Sec. 8. Any informalities, omissions or defects in the content or

3-12 making of the publications, proclamations or notices provided for in this act

3-13 and by the general election laws under which this election is held must be

3-14 so construed as not to invalidate the adoption of the act by a majority of the

3-15 registered voters voting on the question if it can be ascertained with

3-16 reasonable certainty from the official returns transmitted to the office of the

3-17 secretary of state whether the proposed amendment was adopted by a

3-18 majority of those registered voters.

3-19 Sec. 9. Chapter 374 of NRS is hereby amended by adding thereto a

3-20 new section to read as follows:

3-30 used for interment, entombment or inurnment.

3-31 Sec. 10. Section 9 of this act becomes effective on January 1, 2001,

3-32 only if the proposal submitted pursuant to sections 1 to 5, inclusive, of this

3-33 act is approved by the voters at the general election on November 7, 2000.