In the November 6, 2018 midterm elections, Nevada citizens voted to approve two new sales tax exemptions. Effective January 1, 2019 through December 31, 2028, sales of feminine hygiene products are exempt from Nevada state and local sales taxes. The exemption can only be temporary under Nevada law, and would expire if it isn’t renewed. Feminine hygiene products include sanitary napkins and tampons.
Nevada voters also approved a constitutional amendment creating a sales tax exemption for certain medical equipment. The exemption applies to sales of durable medical equipment, oxygen delivery equipment, and mobility enhancing equipment if they are prescribed for human use by a licensed health care provider. The Nevada legislature and Governor will need to approve legislation to enact this exemption. The effective date for the medical equipment exemption is currently unknown. The 2019 Legislature and governor will need to act to implement this measure, said Nevada Department of Taxation spokeswoman “The ballot question itself only permits changes to the constitution to allow for the exemption, but doesn’t make those changes,”. (Nevada State Question Nos. 2 and 4, Nevada Secretary of State website, unofficial results, November 7, 2018)