AB 402 — Proposes to exempt sales of feminine hygiene products and diapers from sales and use taxes and analogous taxes. (BDR 32-830)

(Reprinted with amendments adopted on April 24, 2017) FIRST REPRINT A.B.

402 A SSEMBLY BILLB NILLN O.

402–ASSEMBLYWOMAN402–ASSEMBLYWOMEN JAUREGUI ;AND K RASNER M ARCH 20, 2017 ____________ Referred to Committee on Taxation SUMMARY—Proposes to exempt sales of feminine hygiene products and diapers from sales and use taxes and analogous taxes.

chapter 372 of NRS) was approved by the voters by a referendum and thereforethereforert mayof notcannot be amended, annulled,rovedannulled, repealed, set aside, suspended or in any way made inoperative except by the direct vote of the people.

salesAny amendment to the Local School Support Tax Law also applies to other 376A.060, 377.040, 377A.030, 377B.110 and use543.600 taxesand imposedvarious underspecial existingand law.local acts) - *AB402_R1* – 2 – THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

(NRS 354.705, 374A.020,her 376A.060, 377.040, 377A.030, 377B.110, 543.600 and various special and local acts) - *AB402* – 2 – THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 56.1 of the above-entitled Act, being chapter 397, Statutes of Nevada 1955, as added by - *AB402**AB402_R1* – 3 – chapter 306, Statutes of Nevada 1969, at page 532, and amended by chapter 627, Statutes of Nevada 1985, at page 2028, and amended by chapter 404, Statutes of Nevada 1995, at page 1007, is hereby amended to read as follows:

- *AB402**AB402_R1* – 4 – (3) Any alcoholic beverage, except where the alcohol merely provides a solution in the ordinary preparation of a medicine.

Any informalities, omissions or defects in the content or making of the publications, proclamations or notices provided for - *AB402**AB402_R1* – 5 – in this act and by the general election laws under which this election is held must be so construed as not to invalidate the adoption of the act by a majority of the registered voters voting on the question if it can be ascertained with reasonable certainty from the official returns transmitted to the Office of the Secretary of State whether the proposed amendment was adopted by a majority of those registered voters.

“Feminine hygiene product” to include,mean without limitation, a sanitary napkin,napkin tampon or similartampon. item used for feminine hygiene.

“Feminine hygiene product” to include,mean without limitation, a sanitary napkin,napkin tampon or similartampon. item used for feminine hygiene.

- *AB402* – 6 – (3) Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, dentist or podiatric physician;

or - *AB402_R1* – 6 – (4) Sold to a licensed physician, dentist, podiatric physician or hospital for the treatment of a human being.

actSec. become effective on October 1, 2017.ons 1 to 9, inclusive, of this 2.

Sections13. 10, 11 and 12 of this act become effective on January 1, 2019, and expire by limitation on December 31, 2028, only if the proposal submitted pursuant to sections 2 to 9, inclusive, of this act is approved by the voters at the General Election on November 6, 2018.

H1. - *AB402*

This section and sections 1 to 9, inclusive, of this act become effective on October 1, 2017.

2.

Sections 10, 11 and 12 of this act become effective on only if the proposal submitted pursuant to sections 2 to 9, inclusive, of this act is approved by the voters at the General Election on November 6, 2018.

H - *AB402_R1*