Nevada State Ballot Question #5 - Diapers Tax Exemption

Amendment to the Sales and Use Tax Act of 1955

Originated - Senate Bill 428 of the 82nd Session

Proposes the exemption of child and adult diapers from certain taxes. 

If passed in 2024 it becomes law.

Ballot Question: 

Shall the Sales and Use Tax Act of 1955 be amended to provide an exemption from the taxes imposed by this Act on the gross receipts from the sale and the storage, use or other consumption of diapers?

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.