Senate Bill No. 71–Senator Jacobsen
Prefiled February 1, 2001
____________
Referred to Committee on Taxation
SUMMARY—Proposes to exempt liquefied petroleum gas
used for additional domestic purposes from taxes on retail sales. (BDR 32‑165)
FISCAL NOTE: Effect on Local Government: Yes.
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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).
AN ACT relating to taxes on retail sales; providing
for the submission to the voters of the question whether the Sales and Use Tax
Act of 1955 should be amended to provide an exemption from the tax for liquefied petroleum gas used for
additional domestic purposes; contingently providing the same exemption from
certain analogous taxes; and providing other matters properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
1-1 Section 1. At the general election on November 5, 2002, 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
1-8 of 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 5,
1-13 2002, a question will appear
on the ballot for the adoption or rejection
1-14 by the registered voters of
the state of the following proposed act:
1-15 AN ACT to amend an act
entitled “An Act to provide revenue for the
1-16 State of Nevada; providing
for sales and use taxes; providing for the
1-17 manner of collection;
defining certain terms; providing penalties for
1-18 violation, and other matters
properly relating thereto.” approved
1-19 March 29, 1955, as amended.
2-1 THE PEOPLE OF THE STATE OF NEVADA
DO ENACT AS FOLLOWS:
2-2 Section 1. Section 59.1 of
the above-entitled act, being chapter
2-3 397, Statutes of Nevada 1955,
at page 772, is hereby amended to read
2-4 as follows:
2-5 Sec. 59.1.
There are exempted from the taxes
imposed by this
2-6 act the gross receipts from the sales, furnishing,
or service of, and
2-7 the storage, use or other consumption in this state
of [, any]
:
2-8 1. Any matter used to produce domestic heat by burning,
2-9 including, without limitation, wood, coal, petroleum
and gas.
2-10 2. All other domestic uses of liquefied petroleum gas.
2-11 Sec. 2. This act becomes
effective on January 1, 2003.
2-12 Sec. 4. The ballot page assemblies and the paper ballots to
be used in
2-13 voting on the question must
present the question in substantially the
2-14 following form:
2-15 Shall the Sales and Use Tax Act of 1955 be amended to provide an
2-16 exemption from the taxes
imposed by this act on the gross receipts
2-17 from the sale, furnishing or
service of, and the storage, use or other
2-18 consumption in this state
of, liquefied petroleum gas used for
2-19 domestic purposes other than
liquefied petroleum gas used to produce
2-20 domestic heat by burning,
which is already exempt from this act?
2-21 Yes ¨ No ¨
2-22 Sec. 5. The explanation of the question which must appear on
each
2-23 paper ballot and sample
ballot and in every publication and posting of
2-24 notice of the question must
be in substantially the following form:
2-25 (Explanation of Question)
2-26 The proposed amendment to the Sales and Use Tax Act of 1955
2-27 would exempt from the taxes
imposed by this act on the gross receipts
2-28 from the sale, furnishing or
service of, and the storage, use or other
2-29 consumption in this state
of, liquefied petroleum (propane) gas used
2-30 for domestic purposes other
than liquefied petroleum (propane) gas
2-31 used to produce domestic
heat by burning, which is already exempt
2-32 from this act. If this
proposal is adopted, the legislature has provided
2-33 that the Local School
Support Tax Law and certain analogous taxes
2-34 on retail sales will be
amended to provide the same exemption.
2-35 Sec. 6. If a majority of the votes cast on the question is
yes, the
2-36 amendment to the Sales and
Use Tax Act of 1955 becomes effective on
2-37 January 1, 2003. If less
than a majority of votes cast on the question is yes,
2-38 the question fails and the
amendment to the Sales and Use Tax Act of 1955
2-39 does not become effective.
2-40 Sec. 7. All general election laws not inconsistent with this
act are
2-41 applicable.
2-42 Sec. 8. Any informalities, omissions or defects in the
content or
2-43 making of the publications,
proclamations or notices provided for in this
2-44 act and by the general
election laws under which this election is held must
2-45 be so construed as not to
invalidate the adoption of the act by a majority of
2-46 the registered voters voting
on the question if it can be ascertained with
3-1 reasonable certainty from
the official returns transmitted to the office of the
3-2 secretary of state whether
the proposed amendment was adopted by a
3-3 majority of those registered
voters.
3-4 Sec. 9. NRS 374.305 is hereby amended to read as follows:
3-5 374.305 There are exempted
from the taxes imposed by this chapter
3-6 the gross receipts from the
sale, furnishing or service of, and the storage,
3-7 use or other consumption in
a county of [, any] :
3-8 1. Any matter used to produce domestic heat by burning,
including,
3-9 without limitation, wood,
coal, petroleum and gas.
3-10 2. All other domestic uses of liquefied
petroleum gas.
3-11 Sec. 10. Section 9 of this act becomes effective on January
1, 2003,
3-12 only if the proposal
submitted pursuant to sections 1 to 5, inclusive, of this
3-13 act is approved by the
voters at the general election on November 5, 2002.
3-14 H