►
From YouTube: 5/28/2021 - Assembly Committee on Revenue
Description
For agenda and additional meeting information: https://www.leg.state.nv.us/App/Calendar/A/
Videos of archived meetings are made available as a courtesy of the Nevada Legislature.
The videos are part of an ongoing effort to keep the public informed of and involved in the legislative process.
All videos are intended for personal use and are not intended for use in commercial ventures or political campaigns.
Closed Captioning is Auto-Generated and is not an official representation of what is being spoken.
A
Good
afternoon
welcome
to
assembly
revenue.
Madam
secretary,
please
take
the
role.
A
And
I
am
here
some
quick
housekeeping:
please
silence
your
electronic
devices.
Oh
I'm
sorry,
madam
secretary,
please
mark
assemblyman
o'neill
present
when
he
arrives.
He
is
presenting
in
another
committee
also
just
as
a
note
committee
members
may
be
coming
in
and
out
of
the
room
as
it's
that
time
of
session
and
they're
presenting
in
other
committees.
So
I
think
with
that
we
will
just
get
started
with
our
work
session
so
that
we
can
do
that.
While
we've
got
as
many
members
here
as
possible.
C
Thank
you,
madam
chair,
for
the
record,
michael
nakamoto,
fiscal,
our
deputy
fiscal
analyst,
with
the
fiscal
analysis
division.
C
A
A
Okay,
seeing
none
all
those
in
favor,
please
say:
aye
all
those
opposed,
nay,
okay,
that
was
unanimous
of
all
members
present
and
assemblyman
hafen.
Would
you
like
to
take
the
floor
statement?
Okay.
Thank
you.
Please
go
ahead,
mr
nakamoto.
C
Thank
you,
madam
chair
again
for
the
record,
michael
nakamoto,
with
the
fiscal
analysis
division.
The
second
measure
on
today's
work
session
is
senate
bill
297,
which
was
sponsored
by
senator
spearman
and
which
was
heard
in
this
committee
yesterday,
senate
bill
297
and
its
second
reprint
makes
various
changes
allowing
for
the
development
of
community
gardens
and
urban
farms,
including
first
requiring
the
council
on
food
security
within
the
division
of
public
and
behavioral
health
of
the
department
of
health
and
human
services
to
research
and
develop
recommendations
on
community
gardens
and
urban
farms.
C
Third,
it
allows
counties
and
cities
to
authorize
the
use
of
blighted
land
or
other
real
property
owned
by
the
county
or
city
for
the
purpose
of
community
gardening
or
urban
farming,
and
it
sets
forth
certain
guidelines
that
the
county
or
city
may
follow
in
adopting
an
ordinance
for
the
use
of
land
in
such
a
manner.
And
finally,
it
allows
the
director
of
the
department
of
transportation
to
lease
to
a
local
government
for
one
dollar
per
year.
C
A
Thank
you,
mr
nakamoto.
Do
we
have
any
questions?
Okay,
seeing
none!
I
will
take
a
motion.
I
have
a
motion
from
assemblyman
miller.
I
have
a
second
from
assemblywoman
bilbray
axelrod,
any
any
discussion.
Okay,
seeing
none
all
those
in
favor,
please
say:
aye
opposed,
nay,
okay.
I
have
a
name
from
the
vice
chair
and
assemblywoman
bilbray
axelrod.
Would
you
like
to
take
the
floor
statement?
A
Okay
next
bill,
please,
mr
nakamoto.
C
The
third
on
today's
work
session
is
senate
bill
442,
which
was
heard
in
this
committee
on
may
25th
and
which
was
sponsored
by
the
senate
committee
on
finance
on
behalf
of
the
governor's
office
of
finance
senate
bill
442,
and
its
first
reprint
prohibits
the
governor's
office
of
energy
from
accepting
an
application
for
a
partial
abatement
of
certain
property
taxes
for
a
building
or
other
structure
that
meets
certain
energy
efficiency
standards
under
the
green
building
rating
system
adopted
by
the
director
of
the
office
on
or
after
july,
1st
2021.
C
The
bill
additionally
prohibits
the
director
from
altering
or
amending
that
green
building
rating
system
after
july
1st
2021,
and
requires
that
the
standards
and
ratings
in
effect
on
that
date
remain
in
effect
again,
there
are
no
amendments
that
were
proposed
for
this
bill.
Madam
chair
are
members
of
the
committee.
If
there
are
any
questions,
I
would
be
glad
to
answer
them.
Thank
you.
A
I
have
a
motion
from
the
vice
chair
and
a
second
from
is
the
only
woman
constantine.
Did
I
get
a
second
from
you,
yeah
where's,
that
okay?
Was
it
silver
axelrod.
A
Okay,
we'll
do
a
second
from
bilbray
axelrod.
Do
we
have
any
discussion
on
the
bill?
Okay,
seeing
none
all
those
in
favor,
please
say:
aye
aye
opposed,
nay,
okay,
that
was
unanimous
of
all
members
present
and
I
will
have
assemblywoman
kasama
take
the
floor
statement.
Okay
with
that,
let's
go
into
a
brief.
A
A
C
Thank
you,
madam
chair
again
for
the
record,
michael
nakamoto,
with
the
physical
analysis
division.
The
last
measure
on
today's
work
session
is
senate.
Concurrent
resolution
number
11,
which
was
sponsored
by
the
senate
committee
on
legislative
operations
and
elections
and
which
was
heard
in
this
committee
on
may
25th
senate.
Concur
resolution
11
creates
a
joint
special
committee
to
conduct
a
study
of
innovation
zones.
C
In
the
works
session
document
that
is
located
in
nellis,
there
are
a
series
of
amendments
that
have
been
submitted
for
consideration.
The
first
on
page
2
line
17
of
the
resolution.
It's
number
five
of
the
impacts
that
would
be
studied,
add
the
words
in
ad
infrastructure,
so
that
would
require
the
committee
to
study
the
impact
of
innovation
zones
on
regional
water
supplies
and
infrastructure.
C
The
second
change
would
be
on
page
two
line
19,
which
is
number
seven
of
the
impacts
to
be
studied
to
include
tribal
governments
in
with
counties
and
other
forms
of
local
government.
The
third
change
is
online.
On
page
two
line,
twenty
five,
it
would
be
to
modify
the
reference
to
water
authorities
to
include
water
authorities,
districts
and
systems
in
this
state.
The
fourth
change
would
be
in
that
same
paragraph
page,
two
lines:
22-27
to
add
low-income
and
historically
underserved
communities
to
the
list
of
interested
stakeholders
and,
finally,
on
page
2
lines.
A
Thank
you,
okay,
so
committee,
to
be
clear.
The
amendment
I
am
going
to
withdraw
my
amendment,
so
this
will
be
a
motion
to
do
pass
based
on
what
we
heard
at
the
hearing.
So
so.
A
C
This
is
michael
nakamoto
for
the
record
to
be
clear.
The
motion
would
actually
be
to
be
adopted
because
it
is
a
concurrent
resolution.
A
Thank
you,
mr
nakamoto.
So
with
that
do
we
have
any
questions.
Committee?
Okay,
please
go
ahead.
Assemblywoman
bilbray,
axelrod,.
D
Thank
you,
I
don't
know.
Is
there
anyone
here
who
could
is
in
the
position
to
answer
questions,
I'm
not
seeing
any
well
I'll
just
get
them
on
the
record.
I
was
pretty
excited
when
I
heard
the
amendment
because
I
thought
it
made
the
bill
palatable.
For
me,
the
biggest
glaring
thing
to
me
is
that
timeline
in
the
december
31st.
D
That's
not
a
lot
of
time,
and
I
know
what
our
schedules
look
like
and
special
sessions,
and
I
just
I'm
not
comfortable
with
that
date.
I
would
ideally,
I
even
thought
the
february
date
was
a
little
too
soon.
I
was
gonna
recommend,
maybe
end
of
the
fiscal
year,
but
I
will
there's
nobody
here
to
answer
my
question,
so
I'm
just
wondering
why
none
of
the
amendments
were
accepted,
but
so
put
it
on
the
record.
If
someone
wants
to
contact
me
thanks.
A
Okay,
do
we
have
any
other
questions?
Is
this
a
question
or
a
comment?
More
of
a
comment?
Okay,
let's
wait
until
we
we
have
our
motion,
so
any
other
questions.
Okay,
please
go
ahead.
Thank
you.
E
Thank
you,
chair
cohen,
my
question
again
is
is
similar
to
assemblymember
bilbray
axelrod,
when
I'm
looking
at
line
34
of
whichever
page
this
is,
which
has
the
date
with
there
and
it
does
say
any
recommendations
to
the
governor
on
or
before,
including
without
limitation.
I'm
wondering
if
one
of
those
possible
recommendations
could
be
that
there
is
a
need
for
more
time.
E
I
realize
that
you're
unable
to
answer
that
question
chair
cohen,
but
if
there
is
anybody
listening
if
and
they
would
like
to
clarify
that
for
later
discussion,
I
just
want
to
make
just
wondering
if
there
is
a
way
for
that
recommendation
to
also
include
that.
There's
a
need
for
more
time
that
the
the
study
committee
might
come
up
with.
Thank
you.
A
Well,
and-
and
I
think
the
answer
to
that
would
be-
we
do
have
the
practicable
if
at
all
practicable
language
in
the
resolution,
so
I
think
that
kind
of
carries
that,
but
anything
else,
okay.
So
with
that,
I
will
take
a
motion.
A
Okay,
I
have
a
motion
from
assemblyman
jaeger,
a
second
from
assemblyman
roberts,
all
those
in
favor.
Oh
I'm,
sorry,
discussion!
Yeah!
Thank
you.
Do
we
have
any
discussion?
Go
ahead
assembly,
woman,
billboard,
axelrod.
D
Thank
you,
I'm
sure
I
will
vote
to
move
this
out
of
committee,
but
I'm
still
not
comfortable
with
that
date.
So
I'm
hoping
that
there
might
be
a
change.
So
I'm
voting
to
move
it
out
of
committee.
F
A
Any
other
discussion
seeing
none
all
those
in
favor,
please
say:
aye
oppose
nay,
okay,
I
have
a
nay
from
assemblyman,
hayfin
and
I'll
take
the
work
session.
So
with
that
we
will
come
out
of
our
work
session
and
we
will
move
on
to
our
hearing.
A
But
my
piles
of
paper
are
all
mixed
up,
so
we
are
going
to
get
started
with
senate
bill.
440
gentlemen,
if
you'd
like
to
come
forward.
A
F
F
F
The
governor's
proposed
bill
will
amend
nrs
372.7281,
to
revise
existing
language
and
additionally
create
a
sales
tax
holiday
for
members
of
the
national
guard,
who
are
residents
of
nevada,
but
who
have
not
been
called
to
active
duty.
This
tax
holiday
will
occur
over
three
days
on
the
date
on
which
nevada
day
is
observed
and
the
following
saturday
or
sunday.
F
F
Currently,
nearly
450
guardsmen
and
women
continue
to
remain
activated
and
are
now
additionally
facilitating
multiple
vaccine
distribution
sites
across
nevada
of
significant
note,
the
citizen
soldiers
in
iran
of
the
nevada
national
guard
simultaneously
conducted
five
major
overseas
combat
deployments,
as
well
as
positioned
hundreds
of
citizen
soldiers
and
airmen
to
washington
dc
standing
century.
Following
the
january
6
siege
of
the
united
states
capitol
the
nevada
national
guard
has
never
been
more
engaged
or
visible
within
our
communities
to
provide
an
overview
of
the
proud
service
to
you.
F
Here's
the
nevada
national
guard's
cover
19
response
by
the
numbers.
10
million
articles
of
personal
protective
equipment
distributed,
distributed
to
front
line
first
responders,
2.9
million
meals
distributed
to
residents
across
the
state.
860
000
cova
tests
conducted
1.6
million
vaccines,
supported
at
multiple
sites
throughout
the
state.
628
000
vaccines
directly
administered
in
the
arms
of
nevada
residents.
F
For
one
example,
army,
specialist,
jermaine
longmire,
a
graduate
of
reno
high
school,
took
the
initiative
to
learn
paiute
and
shoshone
greetings
to
speak
with
tribal
members
as
they
arrive
to
covet
testing
sites,
longmire
and
other
members
of
the
nevada
national
guard's
mobile
testing
team
led
40
covet
19
collection
sites
in
remote
locations
across
the
state.
These
sites
were
significant
in
the
state's
ability
to
track
trace
and
stop
the
spread
of
the
virus
on
tribal
lands
and
in
rural
nevada.
Not
all
nevada
guardsmen
responded
to
the
pandemic
in
their
military,
uniform
army.
F
First
lieutenant
sparkle
mccuston,
a
graduate
of
cheyenne
high
school
was
one
of
the
first
citizen
soldiers
to
engage
in
the
fight
against
the
covet-19
virus.
Mccuston
responded
in
early
march
of
last
year
working
as
an
infectious
disease
nurse
at
her
civilian
job
in
clark,
county
mccuston,
along
with
more
than
240
nevada,
guardsmen
work
full-time
as
civilian
critical
care,
medical
professionals
such
as
doctors,
nurses
and
dental
technicians,
members
of
the
nevada
national
guard
commit
to
military
duty
in
a
part-time
status,
while
balancing
civilian
employment,
family
lives
and
higher
education.
F
Hundreds
have
been
called
away
from
full-time
civilian
jobs
to
assist
the
state's
covert
19
pandemic
response.
The
state
is
in
debit
indebted
to
their
service
before
self.
Although
there
will
be
a
small
fiscal
impact
in
revenue
to
the
state,
there
is
no
denying
the
indispensable
role
the
nevada
national
guard
has
played
during
the
state's
critical
time
of
need.
The
governor's
bill
and
the
tax
holiday
increase
over
the
nevada
day
weekend
is
a
much
appreciated
token
of
of
gratitude
to
the
families
of
the
men
and
women
who
have
sacrificed
so
much
during
this
pandemic.
F
Without
reservation,
these
citizen
soldiers
and
airmen
from
our
very
own
communities
will
continue
to
lead
lead
nevada
through
our
recovery
and
beyond
the
nevada.
National
guard
always
ready,
always
there
neighbors
helping
neighbors.
Thank
you,
madam
chair,
and
the
members
of
this
committee.
For
your
time
today,
the
state
representatives
and
I
are
ready
to
answer
questions
are
happy
to
walk
through
the
mechanics
involved
with
any
section
of
this
bill.
A
Thank
you,
and,
and
certainly
thank
you
for
your
service.
I
obviously
knew
what
that
the
national
guard
had
been
active
over
the
last
year.
I
I
just
really
didn't
know
the
extent
and
that
it
had
been
the
longest
deployment
in
its
history.
A
I
I
think
I
we
do
have
some
questions
and
I
think
we
we
can
turn
to
director
young
or,
if
there's
someone
else,
you
would
like
to
ask,
but
I
would
like
to
get
just
some
of
the
mechanics
of
the
bill
on
the
record
and
and
make
sure
that
we
understand
exactly
what
what
this
process
is
going
to
be
and
who's
going
to
benefit
from
this
and
what
the
effect
will
be
to
the
state.
G
Assemblywoman
cohen,
this
is
melanie
young
executive
director
for
the
nevada
department
of
taxation.
If
you
would
like
me
to
answer
the
question
on
how
this
is
processed,
I
would
be
happy
to
proceed.
A
Thank
you
director.
I
think
we
do
do
you
want
the
director
answer,
or
would
you
prefer
to
answer.
H
Good
afternoon,
chair
members
of
the
committee
for
the
record,
kevin
benson,
general
counsel
of
the
office
office
of
the
governor
I'd
be
happy
to
walk
through
the
mechanics
of
the
bill.
First,
if
you
would
prefer
or
director
young
is
available
to
answer
any
questions
about
the
fiscal
aspects
of
the
bill.
H
Thank
you.
So
there
are
essentially
two
things
that
this
bill
does
one.
Is
it
cleans
up
one
of
the
existing
exemptions
for
national
guard
members,
that
is
in
the
existing
law,
and
it
changes
some
of
the
definitions
in
there
for
some
of
the
terms
to
more
properly
align
with
the
definitions
as
they
are
in
the
federal
law.
H
It
also
specifies
that
those
national
guard
members
who
are
eligible
for
the
existing
exemption
are
eligible
for
that
exemption
for
up
to
30
days
after
they
return
from
their
overseas
deployment,
because,
as
you
might
imagine,
if
you
are
deployed
overseas,
it's
awfully
difficult
to
take
advantage
of
a
sales
tax
holiday,
especially
if
you
don't
have
a
household
member
or
somebody
who
can
act
on
your
behalf.
H
So
that
is
the
first
aspect
of
the
bill.
The
second
aspect
of
the
bill
is
the
exemption
that
general
berry
spoke
of,
and
that
is
the
sales
tax
holiday
on
the
nevada
day
holiday
as
it's
observed
and
the
following
saturday
and
sunday.
So
it's
essentially
a
three
day
once
a
year
tax
holiday
and
that
can
be
found
in
subsection.
H
One
of
the
bill
and
subsection
2
excuse
me,
section
2
of
the
bill
sets
forth
the
mechanics
for
how
that
exemption
is
claimed.
There's
already
an
existing
process
in
the
statute
for
claiming
the
existing
exemptions
where
an
application
is
filed
with
the
department
of
taxation
and
the
department
of
taxation
will
issue
a
letter
indicating
that
that
person
is
entitled
to
that
exemption.
A
Okay
committee:
do
we
have
any
questions?
Similarly,
anderson.
E
Thank
you,
and,
and
thank
you
for
the
presentation
and
the
information.
My
question
is
very
quick.
I
hope
it
has
more
to
do
with
just
the
realities
of
it,
so
it
is
a
member
of
the
national
guard
or
their
family
member.
They
come
into,
let's
just
say
target
because
I
like
to
go
to
target
a
lot
and
do
they
still
pay
the
tax
and
they
get
a
refund
or
is
it
that
they
present
the
letter
at
the
same
time,
and
then
it's
just
automatically
exempt
I'm.
H
I
B
A
All
right
and
we
as
similarmen
o'neill.
J
H
Through
your
chair
to
assemblyman
o'neill,
this
is
kevin
benson
again
for
the
record:
no
assemblyman,
it
is
the
entire
sales
tax,
both
the
state
portion
and
the
local
portion,
so
it
would
be
whatever
the
applicable
tax
rate
is
in
that
particular
county.
I
believe
washoe
was
the
highest
at
approximately
eight
point.
I'm
sorry
director
young
will
have
to
correct
me
on
that,
but
it's
eight
point
something
in
washoe
county.
Oh
okay,.
J
H
Again,
kevin
benson
for
the
record
if
their
finances
so
allowed,
then
yes,
that
would
be
possible.
J
The
unfortunate
part
is
our
military
are
often
taken
advantage
of.
I
know
personally
on
great
credit,
and
I
I
just
had
to
ask
that.
Is
there
any
though,
but
seriously
speaking?
Is
there
anything,
though,
besides
good
faith,
that
they
don't
use
this
for
resale
later
on
or
protection?
I
guess
that's
what
I'm
asking
for
and
I'd
like
to
believe
that
it
wouldn't
happen,
but
I'm
just
curious
because
I
know
unfortunately,
there's
always
somebody
that'll
try
to
scheme
something.
H
F
And
through
the
cheer
to
this
I
mean
I,
I
would
hope
you
know
that
our
members,
you
know
we're
taking
an
oath
and
we
have
values,
and
we
would
hope
that
they
would
will
follow
by
the
letter
of
the
law
in
terms
of
what
this
is
asking
up
to
now
for
those
who
have
been
deployed,
we
have
not
had
any
issues
in
terms
of
complaints
or
anybody.
Coming
back
to
us
says,
there's
been
misuse.
F
J
Would
it
be
a
violation,
though,
of
military
code
at
all?
Do
you
know
if
it
did
come
out
that
somebody
was
abusing
it
like
that.
F
Through
the
through
the
chair
to
the
assembly,
major
major
general
andre,
barry,
yes,
there
would
be,
they
would
be
subject
to
discipline
if
we
had
found
out
that
they
had
misused.
The
intent
of
this
law.
J
A
K
Thank
you
so
much
madam
chair,
and
let
me
first
just
say
thank
you
to
the
national
guard.
When
we
came
for
the
special
session,
I
think
the
first
one
in
july.
I
was
plenty
nervous
about
how
this
building
was
going
to
operate.
Given
the
pandemic,
and
I
can't
tell
you
how
much
seeing
the
national
guard
there
with
those
tents
popped
up
in
the
back
of
the
building,
gave
me
comfort,
and
I
knew
that
we
were
going
to
be
just
fine.
K
K
I
was
just
hoping
at
a
really
high
level.
You
could
walk
me
through
what
exactly
that
looks
like
who
do
they
provide
documentation
to
what
does
it
look
like
on
your
end
in
terms
of
what
you
need
them
to
provide
to
you?
How
long
does
that
process
take?
If
you
could
just
kind
of
give
me
a
sense
of
from
the
taxation
perspective,
how
you
verify
and
provide
that
letter,
that's
then
provided
to
the
retailer.
G
Thank
you,
assemblyman
yeager,
melanie
young
executive
director
for
the
nevada
department
of
taxation.
We
do
currently
under
nrs,
372.7281
and
nrs374.7285.
The
department
currently
issues
tax
exempt
certificates
for
the
sale
of
tangible
personal
property
to
nevada
national
guard
members,
as
discussed
earlier
in
the
testimony.
G
So
what
this
does
is
the
national
guard
member
provides
a
form
to
the
department
that
is
signed
off
by
a
supervising
officer
and
that
form
is
submitted
to
the
department
of
taxation
where
we
issue
a
letter
to
the
guard
member
who
can
utilize
that
letter
in
purchasing
the
items
tax
and-
and
I
I
believe
that
answered
all
of
your
question.
If,
if
I
have
not
please
let
me
know.
K
Thank
you
for
the
follow-up
chair,
and
so
I
guess
that
letter
gets
issued
to
the
member
of
the
national
guard
and
then
the
the
exemption
in
the
bill
also
applies
to
somebody
related
who
essentially
lives
in
the
same
household.
So
does
that
person
use
the
letter?
That's
provided
to
the
member
and
sort
of
validate
that
relationship
to
the
retailer,
or
does
the
family
member
each
family?
Member
get
like
a
separate
letter
from
the
department
of
taxation.
G
Thank
you,
assemblyman
yeager,
for
the
question
melanie
young
for
the
record.
We
would
anticipate
that
there
would
be
a
separate
letter
issued
to
each
person
in
the
household
that
they
would
be
able
to
utilize
in
the
tax.
The
taxpayer,
who
would
be
exempting
the
sale,
would
be
able
to
verify
that
information
either
through
an
id
and
match
it
to
the
letter.
A
Thank
you
and
director
young
is
there,
do
you
have
the
numbers
for
us
on
on
up
to
date,
what
the
what
we've
seen
as
far
as
you,
taking
advantage
of
this
my
members.
G
Thank
you,
melanie
young
executive
director
for
the
record.
Thank
you
assemblywoman
for
the
question
and
the
department
of
taxation
does
not
gather
this
information.
A
Okay,
thank
you
and
then
how
would
this
work
for
online
purchases.
G
A
L
Thank
you,
madam
chair,
in
in
back
to
the
the
family
member,
and
so
it
could
be
anybody
that
resides
in
the
household
with
the
the
military
member.
Is
that
basically,
what
the
way
I
read
this,
they
don't
necessarily
have
to
be
a
qualified
dependent
under
the
dod
like,
for
instance,
you
know
you
have
to
have
you
have
to
like.
H
Kevin
benson
for
the
record:
no
assemblyman,
it
is
restricted
to
a
relative,
but
in
the
first
degree
of
consequinity,
so
that
would
mean
an
immediate
family
member.
Your
spouse,
your
parent
or
your
child.
Is
this
and
that
mirrors
the
existing
family
member
exemption
in
the
existing
law.
L
It's
just
a
follow-up,
and
that
would
that
be
regardless
of
age,
whether
or
not
they're
dependent
eligible
or
not.
So
I
could.
I
could
have
my
adult
child
live
with
me,
they're
25,
which
they
would
be
ineligible
to
be
a
dependent
under
the
department
of
defense,
but
they
would
be
eligible
under
this.
F
At
this
time,
based
off
of
your
question,
I
do
think
there
should
be
a
limit
in
terms
of
the
age
in
terms
of
who
should
be
able
eligible
to
use
utilized
based
off
of
this
law
and
in
the
military
based
off
of
the
dependent.
It
goes.
You
know,
there's
under
tricare,
there's
a
certain
age
and,
as
I
think
through
this,
because
that's
a
very
good
question,
maybe
we
should
pattern
it
up
after
some
of
the
existing
military
qualifications
and
benefits
that
a
person
is
able
to
use.
L
L
A
And
then
I'll
just
also
remind
you
to
please
state
your
name
before
it's
it.
It
is,
is
very
something
we're
very
much
not
used
to
doing
okay.
So
do
we
have
assembly
woman,
bill,
bray,
axelrod.
D
Thank
you,
madam
chair,
and
I
actually
assemblyman
o'neill
started
with
my
question
and
then
I
was
going
to
another
question
that
someone
robert
sort
of
talked
about,
but
I
kind
of
want
to
bring
it
back
to
those
two
things
so
one
my
understanding
of
first
degree
lining
con.
I
don't
know
how
you
say
it
had
consequinity
consequentity.
D
So,
if
my
you
know
adult
sister
or
lived
in
the
house,
so
that
I
think
that
would
what
I'm
trying
to
get
at
is
I
I'm
first
of
all,
thank
you
so
much
for
your
service,
and
I
echo
everything
very
much,
I'm
just
wondering
if
we,
this
isn't
just
a
little
bit
too
wide
of
a
net,
and
the
reason
that
I
say
that-
and
I
worry
about
this
constantly-
is
that
we
have
a
lack
of
revenue
in
this
state
and
we're
always
up
here
trying
to
like
find
nickels
and
dimes
under
the
cushion
couch
cushions,
and
I
want
to
do
this
bill
and
I
want
to
be
comfortable
with
this
bill.
D
F
And
through
the
chair
to
the
assemblywoman
major
general
barry
again,
I
I
definitely
understand
and,
as
I
listen
to
some
of
your
questions
and
you
have
talked
through,
I
understand
the
the
importance
of
putting
some
restrictions
like
the
the
previous
language
talked
about
blood
adoption
or
marriage,
and
so
in
terms
of
better
defining.
What
that
looks
like
is
is
very
clear,
and
we
understand
that
the
members
are
very
appreciative
that
we
are.
F
This
has
even
been
looked
at
and
we're
thankful
that
that
the
state
is
showing
appreciation
for
the
work
they
have
done,
but
definitely
I
get
the
fact
that
putting
some
restrictions
on
what
it
could
potentially
lead
up
to
understand
and
have
a
chance
to
go
back
and
review
that.
So
thank
you.
A
And
and
then
just
for
the
neighbors,
the
neighbors,
the
members,
because
we
could
okay,
so
I
did
look
it
up
first
degree
of
consanguinity
our
relatives
with
first
degree
of
consequity
or
relationship
by
blood,
so
it's
parents
and
children-
oh
see,
I
I'm
getting
kind
of
conflicting
information,
because
staff
had
said
that
it's,
I
believe,
said
that
siblings
are
included,
but
what
I'm
looking
up
in
online
so
take
that
with
a
grain
of
salt
is
saying
parents
and
children
and
not
brothers
and
sisters,
so
we'll
get
a
get
a
legal
definition
for
that
and
make
sure
we've
got
that
straightened
out.
A
Seeing
none
do
you,
I'm
sorry.
Are
there
other
people
who
will
be
presenting
as
or
okay?
So
we
can
move
on
to
support.
A
So,
if
you,
gentlemen,
we'll
step
back
and
we'll
go
ahead
and
start
with
support
in
the
room,
anyone
in
support
in
the
room,
okay,
sing,
none
and
I
don't
believe
we
have
any
on
the
zoom.
We
will
go
to
the
telephone.
M
M
A
Okay,
do
we
have
anyone
in
the
room
in
opposition,
okay,
seeing
none
and
none
on
the
zoom?
Do
we
have
any
on
the
phone.
M
If
you
would
like
to
provide
testimony
in
opposition
to
senate
bill
440,
please
press
star
9
now
to
take
your
place
in
the
queue
again.
If
you
would
like
to
provide
testimony
in
opposition
to
senate
bill
440,
please
press
star
9
now
to
take
your
place
in
the
queue
with
the
caller
with
the
last
three
digits
969,
please
slowly
state
and
spell
your
name
for
the
record.
You
have
two
minutes
and
they
begin
now.
N
Good
afternoon
committee
on
assembly
committee
on
revenue,
my
name
is
brian
walker,
with
the
retail
association
of
nevada.
N
B-R-Y-A-N-W-A-C-H-T-E-R
first,
we
really
want
to
thank
the
general
and
our
national
guard
for
their
frontline
work
during
this
very
triad
coveted
time,
and
we
agree
that
providing
the
sales
tax
holiday
is
a
great
way
for
nevada
to
be
able
to
show
its
appreciation
for
the
hard
work
that
they've
done
over
the
last
15
months,
because
the
nexus
of
this
bill
is
tying
it
to
the
covent
pandemic.
We
would
strongly
also
urge
this
committee
to
consider
adding
all
of
our
frontline
workers.
N
As
you
know,
our
grocery
store
clerks
and
our
other
frontline
workers
were
never
laid
off
they've
been
working
since
march,
and
we
feel
that
that
would
be
an
excellent
gesture
to
add
to
them.
We
are,
however,
unfortunately,
in
opposition
to
sb
4040,
because
of
some
questions
that
we
have
regarding
the
constitutional
provisions
that
have
the
authority
here.
As
the
committee
is
aware,
the
two
percent
sales
tax
is
found
in
the
1955
sales
and
use
tax,
which
was
voted
by
the
people.
N
N
We
believe
that
when
you
read
them
together,
it
only
empowers
the
legislature
to
be
able
to
exempt
everything,
but
the
two
percent
portion
of
the
state
tax.
So
we
believe
that
this
is
something
that
needs
to
be
addressed.
Sb440
could
be
made
constitutional
by
just
waving
and
getting
rid
of
all
of
the
other
taxes.
Besides
the
two
percent,
and
so
this
is
something
that
we
would
certainly
recommend.
N
When
you
read
the
minutes
from
the
hearings
on
when
section
six
was
added
to
article
10
of
the
constitution,
it's
very
clear
that
there
is
a
bifurcated
process
because
of
that
two
percent
and
the
1955
sales
and
use
tax
law,
and
so
for
that
we
do
believe
that
there
are
some
constitutional
questions.
We
also
believe
that
section
5.5
doesn't
satisfy
the
requirements
of
article
10,
section
6,
where
it
actually
requires
the
legislature
to
identify
a
bona
fide
social
or
economic
reason.
N
We
feel
section
5.5
states
that
there
is
a
reason,
but
it
doesn't
actually
provide
any
backup
or
evidence
to
that,
and
I
would
direct
your
committee
to
opening
comments
from
the
general
or
certainly
his
opening
comments
from
the
senate
hearing.
He
I
think,
though,
could
easily
be
turned
into
some,
whereas
statements
that
would
certainly
satisfy
article
10,
section
6..
So
for
those
reasons
we
are
opposed
to
sb
440.
N
We
hope
that
there's
a
way
to
be
able
to
work
together
to
solve
some
of
these
issues,
and
ultimately
it
would
be
nice
if
the
legislature
would
consider
a
constitutional
question,
removing
the
1955
sales
and
use
tax
law
from
the
constitution.
That
would
empower
you
to
be
able
to
make
these
decisions
fully,
and
we
would
look
forward
to
working
with
you
in
the
future,
on
expanding
sales,
tax
holidays
to
many
different
communities
and
categories
in
the
next
legislative
session.
So
for
that,
we
thank
you
ma'am,
and
we
appreciate
your
time.
A
Thank
you,
and
unfortunately
we
don't
have
our
legal
counsel
with
us
today
to
address
mr
walker's
comments,
but
I
can
certainly
get
anyone
on
the
committee
more
information
about
that.
If
there
is
anyone,
who'd
like
that,
so
with
that
next
person
in
opposition
on
the
phones,
please.
M
A
A
Okay,
seeing
none
and
director
director
young,
I'm
assuming
you
just
wanted
to
answer
questions
and
didn't,
have
neutral
testimony
correct.
M
N
Yes,
chair
cohen
and
members
of
the
committee
barry
duncan
b-a-r-r-y
d-u-n-c-a-n
on
behalf
of
the
nevada
taxpayers
association.
Let
me
begin
by
saying
our
concern
relative
to
sb.
440
is
not
with
the
policy
of
providing
a
sales
tax
exemption
for
nevada,
national
guard
members,
but
rather
legal
prices,
precedent
and
consideration
of
future
exemptions
under
article
19
of
the
nevada
constitution.
A
law
approved
by
referendum
can
only
be
amended
by
a
vote
of
the
people.
N
As
the
sales
and
use
tax
was
approved
by
referendum,
it
can
only
be
modified
by
referendum,
while
it's
clear
article
10
section
6,
is
the
constitution,
allows
the
legislature
to
enact
an
exemption
to
sales
and
use
tax
if
certain
conditions
are
met.
It
is
our
belief
that
any
exemption
to
the
two
percent
rate
percent
portion
of
the
sales
and
use
tax
must
be
approved
by
voters
with
that
being
said,
we
do
believe
article
10,
section
6
permits
a
sales
and
use
standards
exemption
for
all
of
the
combined
rate.
N
With
the
exception
of
this
of
the
aforementioned
two
percent
stake
portion
in
in
wrapping
up,
we
would
just
like
to
take
an
opportunity
to
thank
all
the
nevada
guard
members
throughout
the
state
who
have
assisted
us
over
the
over
the
period
of
the
pandemic.
M
F
F
One
of
the
things
I
think
is
so
important
for
our
state
to
understand
is
that
not
only
do
the
men
and
women
of
the
nevada
national
guard
serve
domestically
and
abroad,
but
when
you
talk
about
the
members
of
nevada
national
guard,
these
are
all
ranks,
and
sometimes
the
perception
may
be
that
a
lot
of
them
are
high
wage
earners
and
we
have
members
that
are
not
in
that
category.
F
Most
we
have
a
very
young
force
and
so
to
be
able
to
present
and
request
that
this
sales
tax
exemption
be
passed
would
be
a
great
benefit
to
our
organization.
Understand
some
of
your
concerns
and
we
will
definitely
review
that.
But
I
just
wanted
to
thank
you
for
this
opportunity.
We
love
to
serve
the
state,
we
love
to
serve
the
nation,
and
I
can
promise
you
and
guarantee
you
that
the
members
of
our
military
will
continue
to
do
the
great
work.
F
A
Thank
you
major
general.
I
think
we're
all
very
appreciative
of
especially
the
work
you've
done
in
the
last
year
and
and
know
that
we
want
to
recognize
that
for
for
the
people
who
are
serving
us.
So
with
that,
I
will
call
to
a
close
the
hearing
on
sb
440.
A
A
All
right
and
then
so
with
that
I
think
we're
going
to
go
into
a
work
session
on
sb440.
A
I
think
we
we
voiced
some
concerns
and
I
certainly
want
to
get
some
input
from
our
our
legal
staff.
Just
so,
we've
got
a
clear
record,
but
in
order
to
make
sure
that
the
bill
is
moving,
it's
probably
the
most
expeditious
thing
is
to
is
to
pass
it
out
and
then,
if
there
are
any
amendments
necessary,
we
can
make
them
over
the
next
couple
of
days.
So
with
that,
I
will
take
a
motion
to
do
pass.
A
Okay,
I
have
a
motion
from
assemblyman
roberts.
I
have
a
second
from
let's
make
a
second
from
assemblywoman
considine
do
so
do
we
have
any
questions?
Committee?
Okay,
I
guess
I
did
that
backwards.
Okay,
so
do
we
have
any
comments?
Committee?
Okay,
please
go
ahead!
Mr.
J
J
This
allows
us
to
actually
put
our
words
into
play.
To
literally
say
thank
you.
I
know
the
salaries
even
on
retirement
you're
still
looking
for
another
job.
I
can
think
of
no
better
way
matter
of
fact.
I
take
that
back.
I
can
think
of
many
ways
to
express
our
gratitude
to
them,
but
this
is
a
very
good
start.
So
thank
you
for
allowing
me
I
will
be
a
strong
yes
on
this
vote.
Thank
you,
chair.
A
K
Thank
you,
madam
chair.
Obviously,
I'm
supporting
the
motion,
but
I
do
think,
as
you
noted,
there
were
some
interesting
questions
that
were
raised
at
the
hearing
today
and,
and
I
think
we
ought
to
see
if
we
need
to
address
those.
Maybe
we
do
maybe
we
don't,
but
I
agree
that
we
need
to
get
this
bill
moving.
K
We
need
to
get
it
to
the
floor
so
certainly
willing
to
support
it,
and
hopefully
we
can
tie
up
any
of
those
loose
ends
via
floor
amendment,
if
necessary
and
again
just
want
to
thank
our
members
of
the
national
guard
for
all
you're
doing.
A
Okay,
any
other
comments:
okay,
seeing
none
all
those
in
favor.
Please
say
I
oppose
nay,
and
that
was
unanimous
of
all
members
present
and
I
will
give
the
floor
statement
to
assemblyman
yeager
so
committee,
with
that
senator
neil
is,
is
on
the
floor.
I
think
she's
going
to
be
able
to
make
it
very
quickly.
So
so,
let's
take
a
brief
recess
in
the
hope
that
she'll
be
back
up
in
a
few
minutes
and
thank
you.
A
A
A
A
O
O
So
basically
in
section
11,
this
creates
the
taxing
structure,
which
is
now
the
peer-to-peer
car
sharing
program
will
pay
the
gst
the
government
service
fee
of
10,
that's
in
11.3
sub
a
and
if
you
go
to
11.3
sub
b,
this
brings
in
the
two
percent
portion,
which
is
actually
applied
in
washoe.
O
So
if
you
look
at
nrs
244.810,
that's
washoe
244,
a
8.60
is
clark
county,
so
they
pay
and
just
in
those
two
jurisdictions,
there's
a
two
percent
fee,
and
so
the
purpose
of
389
was
to
create
the
taxing
structure
around
the
peer-to-peer
platform
to
try
to
create
some
equity
in
the
policy
sections
that
came
in,
which
were
ab429
then
were
merged
into
this
policy
bill.
So
we
could
have
one
one:
two
thirds
vote
in
one
conversation
around
the
policy.
O
O
If
you
go
to
sub
3
that
it
describes
where
this
money
will
go,
so
it
will
be
a
general
fund.
Deposit
sub
4
discusses
the
audit
provision
that
will
be
in
play
in
5
a
this
brings
in
482,
which
is
the
dmv
statutes,
which
talks
about
the
charge
and
collection
of
fees
that
will
then
be
associated
with
clark
and
washoe
when
a
shared
vehicle
is
a
part
of
a
peer-to-peer
sharing
program
and
then
in
sub
7,
it
says
basically
for
the
purposes
of
charging
and
collecting
the
gs,
well,
government
service
fee.
O
Basically,
it
establishes
what
the
platform
will
collect
and
remit.
So,
basically,
the
peer-to-peer
platform
will
collect
and
remit
the
tax
and
then,
when
you
go
and
turn
the
page,
this
is
the
discussion
of
who
is
liable
for
failure
of
payments.
So
department
of
taxation
shall
not
hold
a
peer-to-peer
car
sharing
program
liable
if
they
fall
under
two
circumstances,
which
those
circumstances
happen
to
be
a
the
peer
to
peer
provides
satisfactory
proof
that
they
made
a
reasonable
effort
to
get
accurate
information
or
b.
O
Basically
it
just
says
this
talked
about
proof
of
payment
of
sale
of
sales
tax
and
what
the
department
of
taxation
can
prescribe
by
reg,
and
so
that
is
my
quick
overrun
of
the
taxing
policy.
If
you
have
questions
on
any
other
sections,
you
will
I'll
have
mr
alonso
answer.
There
are
some
taxing
provisions
in
the
back
of
the
bill,
but
that's
more
conforming.
A
Minnie,
please
go
ahead.
Assemblywoman
kasama.
B
Thank
you,
so
just
a
big
broad
overview.
I
know
this
is
we
have
people
out
there
that
are
just
you
know,
putting
their
cars
out
there
on
these
websites,
and
so
we've
had
no
collection
of
those
thus
far,
so
this
bill
is
to
try
and
reel
it
in
and
collect
taxes,
and
so
the
taxes
on
this.
Does
it
pretty
much
mirror
what
the
rental
car
companies
are
paying.
P
P
I
think
that
it's
exactly
the
same
thing
I
mean
there's
a
10
percent
on
the
on
the
rental
and
then
the
two
percent
and
the
two
percent
clark
and
washoe
the
sales
tax
piece
of
it
is,
you
know,
under
existing
nevada
law,
somebody
can
go
to
the
department
of
taxation
and
get
an
sales
tax
or
a
permit
and
then
get
a
reseller
certificate.
P
And
so,
as
senator
neil
spoke
about
this
and
we're
we're
there
to
certify
that
they've
paid
the
sales
tax
when
they
purchased
the
vehicle,
because
in
our
case
we
believe
most
of
the
people
are
going
to
pay
those
sales
taxes
when
they
purchase
the
vehicle.
But
if
they
don't,
then
the
peer-to-peer
car
sharing
platform
would
collect
and
remit
on
the
transaction
by
transaction
basis.
P
A
A
Any
other
questions
on
the
revenue,
assemblywoman
bilbray,
axelrod.
D
D
I'm
trying
to
understand
where
to
collect
will
the
collection
be
built
in
so
like
the
consumer
will
see
the
tax
right
then,
or
is
it
because
I
was
a
little
confused
with
the
one,
the
section
that
you
talked
about
where,
if
the
peer-to-peer
sharing
program
provides
satisfaction
to
the
department
of
taxation
that
they
can't
get
them?
No,
I
would
think
that,
because
it's
on
their
platform,
they
would
have
that
those
numbers.
P
Madam
chair,
for
the
record,
michael
alonso
to
you
and
through
the
assembly
woman,
the
policy
provisions
of
the
bill.
Let
me
just
kind
of
back
up
and
give
you
a
little
bit
of
detail
that
cover,
what's
supposed
to
be
disclosed
to
the
driver
on
the
platform
that
obviously
the
owner
goes
on
the
platform
and
advertises
the
vehicle
and
the
driver
according
to
spill.
There's
all
the
disclosures
there.
P
So
up
until
this
point,
there
isn't
any
government
services
tax
or
other
fees
due
so
once
this
goes
into
effect
and
that
disclosure
would
be
made
on
the
app
you
would
know
exactly
just
like
in
a
rental
car
transaction.
What
and
a
senator
neil
laid
out
what
you're
paying
the
gst
on
and
what
you're
not
paying
it
on,
and
that
would
be
disclosed
on
the
app.
The
platform
then,
would
collect
and
remit
those
taxes
that
the
vehicle
driver
would
pay
them
and
the
platform
would
collect
them
and
remit
them
to
the
state.
P
As
far
as
I
think
you
were
touching
on
sales
tax
again,
we
would
then
on
the
effective
date
any
new
vehicles
that
come
on
the
platform.
We
would
try
to
get
a
certification
as
to
whether
or
not
they
paid
the
sales
tax
and,
to
the
extent
that
they
didn't,
then
we
would
start
collecting
and
remitting
that
going
forward.
A
Committee,
do
we
have
any
other
questions
on
the
tax
policy
here?
Okay,
seeing
none!
Why
don't
you
go
ahead,
mr
alonso,
and
and
also
feel
free
when
you
answer
questions
to
go
directly
to
the
member.
P
Thank
you,
madam
chair
again
for
the
record
michael
alonso
here
on
behalf
of
touro,
and
I
just
got
kind
of
out
of
order
there.
P
So
I
wanted
to
take
a
moment
to
thank
senator
neil
and
assemblywoman
monroe,
moreno
or
the
sponsors
of
the
bill
and
worked
through
this
from
the
interim
with
a
whole
bunch
of
stakeholders,
including
the
department
of
motor
vehicles,
the
department
of
taxation,
enterprise,
rental
cars,
local
governments
and
the
nevada
justice
association
to
come
out
with
what
we
think
is
a
pretty
good
bill
and,
as
you
stated
earlier,
madam
chair,
the
policy
piece
ab429
was
heard
before
the
growth
and
infrastructure
committee
some
time
ago
and
then
was
amended
into
this.
P
Basically,
what
the
policy
piece
does
I
mean
there's
sort
of
a
couple
of
major
parts
to
it.
There
is
the
registration
and
licensing
by
the
department
of
motor
vehicles
of
the
platform
and
all
of
the
things
that
go
with
that
which
we
can
go
into
detail,
but
the
bill
is
pretty
specific
about
what
is
required.
P
Application
has
to
be
filed.
The
department
of
motor
vehicles
can
pass
regulations
to
clarify
even
more
and
what
what
will
happen
in
terms
of
the
registration
potential
discipline
renewal,
those
licenses,
the
registration
fees,
the
license,
the
renewal
fees,
the
other
biggest
part
of
the
bill
is
the
insurance
provisions
and
the
liability
provisions
that
and
and
consumer
protections-
and
I
just
want
to
take
a
moment
to
say
the
language
in
429
that
covers
the
insurance
provisions
and
the
consumer.
P
It
is
intended
and
written
so
that
there's
never
a
gap
in
coverage.
Right.
There's
the
car
sharing
time-
and
I
think
that's
the
most
important
piece-
is
what
happens
with
the
insurance
provisions
to
make
sure
that
the
parties
are
protected
and
in
working
with
the
nevada
justice
association,
we
ended
up
with
essentially
twice
the
limits
that
the
minimum
requirements
of
the
state
of
nevada
in
terms
of
what
the
insurance
policies
have
to
provide
and
I'd
be
happy
to
answer
any
other
specific
questions.
If
I
can.
K
You
so
much
so
I
guess
tell
me
what
the
this
volume
looks
like
in
terms
of
anticipated
transactions.
I
see
from
the
fiscal
note
that
the
department
of
taxation
is
going
to
be
asking
for
two
new
employees
to
be
helping
with
this,
so
that
that
makes
me
feel
like
there's
a
lot
of
activity
going
around.
I
guess,
mr
alonso,
can
you
tell
us
what
this
will
look
like
in
in
terms
of
anticipated
activity.
P
P
But
there
are
a
half
dozen
to
a
dozen
peer-to-peer
car
sharing
companies
there's
two
additional
ones
that
are
represented
here
and
we're
part
of
the
coalition
avail,
which
is
owned
primarily
by
allstate
insurance
company,
and
that
was
part
of
the
whole
process
and
ncoil
I
mean
the
insurance
companies
were
very
involved
and
then
fluid
trucks
which
is
more
specialized
and
actually
has-
and
I
believe
kyle
davis
is
still
here
and
he
can
speak
to
that.
P
But
there's
you
know
it's
hard
to
tell
you,
because
I
think
some
of
them
are
waiting
until
this
regulatory
environment
gets
created
to
come
here.
But
I
think
there's
not
an
any
issue
in
terms
of
the
fiscal
note,
whether
or
not
there'll
be
the
revenue
to
cover
that.
O
So
senator
dean
o'neill
for
the
record,
I
know
mr
ginnon
did.
I
think
it
was
somewhere
a
little
bit
around.
The
estimate
was
around
a
million
based
on
the
information
that
we
have,
but
I'll
have
mr
guindon
talk
about
the
estimate
that
he
used
based
on
some
confidential
conversations.
Mr
guindon.
K
And
real,
quick
I'll
preference
that
was
gonna,
be
my
next
question
was:
I
know
that,
there's
information
that
we
can't
have
because
it's
proprietary
but
oftentimes
our
staff
will
ask
for
that
just
to
help
sort
things
out
in
the
back
end.
So
I
was
imagining
that
conversation
had
happened
by
now,
so
that
we
could
just
so
that
on
the
back
end,
we
can
make
sure
that
we
were
estimating
and
ball
parking
with
the
best
knowledge
that
we
could
the
best
proprietary
knowledge
that
we
could.
Q
Thank
you,
madam
chair,
for
the
record
russell
again
and
principal
deputy
fiscal
analyst
with
the
fiscal
analysis
division,
as
mr
alonso
stated
that
we
were
able
to
have
conversations
with
some
of
the
representatives
from
this
industry
and
they
were
willing
to
share
some
information
for
your
staff's
use
and
consideration
as
well
as
we
spent
time
trying
to
go
out
and
look
at
the
vehicles
that
are
currently
available
on
a
website
such
as
the
platform
such
as
turo
and
the
types
and
number
of
cars
that
were
being
listed
on
the
site
in
clark
milwaukee
county,
as
our
two
largest
counties
and
sort
of
the
average
rental
price.
Q
And
so
obviously
this
is
a
difficult
thing
to
estimate
without
any
real
world
actual
information.
But
based
on
all
that
information
that
we
were
able
to
obtain
and
take
into
consideration,
we
believe
it's
approximately
around
1
million
a
year
it
for
the
this
is
for
the
state
general
fund,
ten
percent
portion.
Q
We
did
not
have
the
ability
to
really
try
and
estimate
what
it
would
be
for
clark,
a
washoe
for
the
two
percent
portions
that
have
been
referenced.
Thus
again,
we
think
that
it
could
be
around
one
million.
Clearly
it
could
be
higher
or
lower
as
things
roll
out.
Q
Especially,
we
have
to
remember
that
we're
not
in
probably
the
normal
economy
that
we
would
be
because
of
the
pandemic
influence
on
it,
but
then
for
fy
2022
due
to
the
october
first
affected
date,
then
it
would
be
approximately
750
000.
So
thus,
if
this
bill
is
approved
and
signed
by
the
governor,
then
your
fiscal
staff
would
make
an
adjustment
to
the
economic
forms
forecast
sheets
for
the
short-term
car
rental
tax
of
the
750
thousand
dollars
for
fy
2022
and
a
million
dollars
for
fy
2023.
K
K
A
Any
other
questions,
okay,
so
I
was,
I
was
wondering
and
now
of
course,
I've
lost
my
place
on.
I
think
it
was
section
30.
30.
the
list
of
things
that
information
that's
going
to
be
provided
to
the
director
included
locations
of
pickup
and
drop-off.
A
P
Madam
chair
for
the
record
michael
alonso,
on
behalf
of
touro
inc,
all
of
these
and
again
you
know,
I
can't
tell
you
that
all
the
specifics,
but
this
was
all
vetted
through
the
end
coil
process,
and
I
believe
all
of
this
has
to
do
with
potential
claims
and
the
insurance
because
of
the
different
insurance
coverages.
P
You
have
the
owner's
coverage,
obviously
up
until
the
point
where
the
car
is
passed
off,
then
turo's
coverage
or
the
platform's
coverage
would
kick
in
during
the
car
sharing
time
and
then
once
that
ends
the
termination
time,
then
the
vehicle
owner's
insurance
would
kick
back
in
again.
So
I
think
all
of
this
is
related
to
trying
to
make
sure
that
you
keep
the
records
of
when
it
started
and
when
it
stopped
and
and
where
and
all
of
this
was
that
came
out.
This
came
out
of
the
end.
Coil
model
legislation.
Q
And
chair
sorry,
just
is
your
staff.
This
is
russell
guindon
and
I
just
wanted
to
point
out
that
when
we're
reading
the
word
director
here,
this
is
ad.
This
bill
adds
a
new
chapter
of
the
title
43..
Q
So
the
director
would
be
the
director
of
department
of
motor
vehicles,
not
melanie
young
director
of
department
of
taxation.
So
I
just
wanted
to
provide
that
because
I
think
then
it
gives
a
different
context
to
the
response
by
mr
alonso
in
terms
of
right.
The
policy
side
of
this,
not
the
tax
side
of
it.
That's
going
on
for
the
reporting
to
the
department
of
motor
vehicles.
A
Thank
you
for
that.
I
guess
I
was
kind
of
wondering
if
that
was
trying
to
capture
the
information
about
I
I
know
some
of
these
some
of
the
people
who
are
doing
this
or
they're
dropping
off
at
airports.
They're
doing
things
like
that
they're
using
our
are
basically
something
that
belongs
to
all
of
us
in
their
business
transaction.
So
I
was
wondering
if
it
was
kind
of
related
to
that
and
getting
an
idea.
A
I
mean
I
know,
there's
reference
in
another
place
in
the
bill
about
drop-offs
at
the
airport,
but
just
kind
of
thinking.
Maybe
that's
something
we
were
looking
into
to
determine
where
our
property
was
being
used.
As
part
of
this.
P
And
madam
chair
again
for
the
record
michael
alonso
on
behalf
of
turo,
the
the
other
provision
you're
talking
about
does
not
do
anything
but
keep
the
status
quo
with
respect
to
the
airports.
So
the
airports
can
still
require
whatever
they
could
require
today
in
terms
of
concession
agreements
or
any
other
rules
or
regulations,
fees,
etc.
To
use
the
airport
property,
and
that
was
important
to
the
airports
and
that's
why
that
language
is
in
there.
P
Ma'am
chair
again
for
the
record
michael
alonso,
on
behalf
of
toro
inc.
I
am
not
aware
that
there
are
any
agreements
with
any
of
the
platforms
at
this
time.
A
Okay,
thank
you.
Okay,
just
let
me
just
double
check
then,
on
that
the
bond
provision
is
that
does
that
also
come
from
the
uniform
language?
A
The
I
mean
the
five
thousand
dollar
bond.
P
Madam
chair,
again
for
the
record
michael
alonso.
No,
that
came
from
a
request
from
the
department
of
motor
vehicles
to
have
either
insurance
a
bond
or
cash
that,
in
its
it's
related
to
compliance
with
the
act.
So
the
dmv
could
use
that
bond.
If
there
was
something
if
there
was
a
claim
that
was
made
that
something
that
wasn't
complied
with
in
terms
of
the
platform's
compliance
with
what
the
requirements
of
the
act
are,
and
so
the
dmv
requested
that
from
us
and
we
did
our
best
to
accommodate
them,
and
I
think
they're.
A
B
Good
evening,
madam
chair
and
committee
members,
matt
walker
on
behalf
of
enterprise
just
want
to
express
our
support.
Parity
and
taxation
is
important
to
us.
I
also
wanted
to
express
that
in
other
states
this
has
been
a
much
more
extended
and
sometimes
contentious
conversation,
and
so
that
bill's
sponsor
and
her
clarity
of
purpose
and
that
professionalism.
Mr
alonso
made
made
this
a
a
lot
cleaner
and
simpler
process
and
we're
very
appreciative
to
both
of
them.
B
Thank
you,
madam
chair
members
of
the
committee,
for
the
record.
My
name
is
kyle
davis
today,
on
behalf
of
fluid
truck
fluid
truck,
is
a
peer-to-peer
truck
sharing
platform,
providing
you
know,
trucks
and
things
that
you
can
use.
You
know
for
hauling
or
your
business
or
anything
along
those
lines.
We
are
in
support
of
the
legislation.
We
also
appreciate
the
work
of
all
the
stakeholders
in
the
process
and
senator
neil
and
assembly
monroe
moreno
for
really
taking
on
this
issue
and
getting
us
to
where
we
are
today.
Thank
you.
B
Madam
chair
kyle
davis,
again
for
the
record,
no,
no,
they
would
be.
You
know,
just
like
probably
the
best
contemporary
is
like
you'd
go
rent
like
a
u-haul
or
something
to
move
a
bed
or
something
so.
K
K
A
M
A
M
A
Anyone
in
neutral
in
the
room
seeing
none
and
seeing
none
on
the
zoom
and
just
speak
up.
If
you
do
have
any
comment
director
young
but
seeing
none.
Okay,
thank
you.
Seeing
none
on
the
zoom.
We
will
go
to
the
phones,
please
for
neutral.
A
Okay,
would
you
like
to
make
a
closing
statement.
O
Thank
you,
madam
chair,
for
hearing
this
bill,
and
hopefully,
if
this
you
guys
can
support
this
measure,
because
it
will
create
the
regulatory
structure
and
the
tax
parity,
and
I
just
want
to
say
that
if
there
is
a
figurative,
optimus
prime,
that
starts
doing
peer-to-peer,
we
need
to
be
worried.
A
Thank
you.
So,
let's
take
a
very
brief
recess.
A
A
Okay,
I
will
take
a
motion
to
do
pass.
Okay,
I
have
a
motion
from
assemblyman
miller
and
a
second
from
assemblywoman
bilbray
axelrod.
Do
we
have
any
discussion.
K
Thank
you,
madam
chair,
certainly
going
to
support
the
measure.
I
just
want
to
thank
the
sponsor
of
both
this
part
of
the
bill
and
our
colleague
in
the
assembly,
because
I
first
heard
about
this
issue
maybe
a
year
ago,
and
to
be
honest,
I
was
like
wow.
This
is
going
to
be
really
contentious,
and
so
I
think
the
fact
that
we
are
where
we
are
speaks
to
the
work
that
was
done
and
the
party's
getting
this
right,
so
I
believe
in
tax
parity.
J
Thank
you
chair,
I'm
going
to
be
a
yes
for
now.
I
need
a
little
more
time
to
digest.
I've
got
to
admit
this
is
a
brand
new
thing
to
me.
I
I
know
what
a
slingshot
is,
because
I've
ridden
them,
but
the
peer-to-peer
that
loaning
thing
I
just
I'll
be
yes,
I
prob.
I
just
need
to
reserve
for
right
now.
If
I
may
cheer.
A
And-
and
certainly
you
have
every
right
to
all
members
too
and
I'll
just
remind
you
that
if
there
is
going
to
be
a
change
in
your
vote
before
we
get
to
floor,
please
let
me
know,
and
then
I'll
also
just
remind
you.
I
think
this
is
one
of
those
issues
where
it's
it's
already
there.
It's
about
having
some
regulation
to
keep
us
safe
to
keep
our
citizens
safe
and
then
also
making
sure
that
that
the
revenue
is
a
portion
is
also
taken
care
of,
because
these
cars
are
on
our
roads.
A
This
is
the
one
thing
I
know
about
this
whole
system,
but
okay,
seeing
no
other
discussion,
all
those
in
favor,
please
say:
aye
oppose,
nay,
okay,
and
that
passed
unanimously
of
all
present,
and
I
will
give
the
floor
statement
to
assemblyman
or
liquor.
So
we
will
come
out
of
the
work
session
and
with
that
I
think
we
do
have
our
legal
counsel,
brian
fernley,
able
to
join
us
via
zoom
to
comment
on
the
issues
that
were
raised
on
sb440
and
the
legality
of,
and
the
constitutionality
of
those
provisions.
A
A
A
And
we're
going
to
come
back
to
order
and
come
out
of
recess
our
council,
mr
fernley,
is
here
so,
mr
fernley.
Can
you
please
address
the
issues
that
were
raised
with
the
hearing
for
senate
bill
440
and
the
constitutionality
of
the
bill.
I
Yes,
thank
you.
I
With
respect
to
senate
bill
440,
the
first
issue
that
was
raised
was
whether
the
bill
would
require
a
vote
of
the
people
in
order
to
be
enacted.
Article
19
section,
sorry
whether
the
the
bill
would
require
a
vote
of
the
people
to
approve
the
exemption
for
the
state's
two
percent
rate.
I
I
Hearing
the
sales
and
use
tax
act
of
1955,
which
established
the
two
percent
sales
and
lease
tax
that
goes
into
the
state
general
fund
was
approved
by
a
referendum
of
the
voters
at
the
moment
at
the
general
election
in
1956
and
thus
is
not
subject
to
legislative
amendment
or
repeal
unless
there
is
a
vote
of
people.
I
However,
based
on
a
referendum
of
the
voters
in
1979,
which
repealed
various
administrative
provisions
of
the
sales
and
use
tax
act
and
enacted
and
re-enacted
them,
the
legislature
does
have
the
authority
to
enact
provisions
related
to
the
administration
of
the
sales
and
use
tax
of
the
sales
news
tax
act.
Again,
that's
the
two
percent
portion
of
the
sales
tax
that
goes
into
the
city
general
fund.
The
legislature
does
have
the
authority
to
amend
administrative
provisions
of
that
act
without
a
referendum,
and
you
will
see
in
in
chapter
372
of
nrs.
I
One
of
those
provisions
is
the
provision
that
administratively
extended
the
exemption
for
the
state
and
its
political
subdivisions
to
members
of
the
national
guard,
and
this
exemption
for
the
state
was
administratively
extended
to
the
members
of
the
national
guard
based
on
their
service
to
the
state,
and
this
was
done
in
2005
by
the
legislature
without
a
vote
of
the
people,
and
it
is
codified
now
in
nrs
372.7281,
which
is
the
provision
being
amended
by
sb440.
I
Sv440,
amends
this
administrative
provision
by
further
administrating
administratively
extending
the
exemption.
That
is
that
is
provided
for
the
statements
to
put
in
subdivisions,
because
this
is
an
administrative
provision
of
the
sales
and
resets
act.
It
is
the
opinion
of
our
office
that
the
legislature
has
the
authority
to
enact
sb
440
without
submitting
it
to
a
vote
of
the
people.
I
The
second
question
concerned
whether
the
legislative
findings
contained
in
section
5.5
of
the
bill
comply
with
article
10
section
6.,
article
10,
section
6
requires
that
in
enacting
exemptions
from
the
sales
and
use
tax,
the
legislature
make
these.
The
findings
set
forth.
In
that
section
under
well-established
case
law.
Legislatures
are
generally
given
great
deference
by
the
courts
in
determining
matters
of
public
policy
and
and
what
is
in
the
public
interest
and
what
is
not.
I
Based
on
the
testimony
provided
in
us
on
sb
440.
The
legislature
would
have
a
rational
basis
to
conclude
that
the
findings
required
by
article
4
or
article
10,
section
6,
could
be
made
section.
5.5
merely
states.
The
legislature
has
made
those
conclusions
and
the
legislature
would
be
entitled
to
deference
on
those
conclusions
and
there
is
definitely
a
rational
basis
to
support
those
conclusions
based
on
the
testimony
provided
on
the
bill.
I
I
would
also
add
that
that
that
language,
that
is
in
section
5.5,
has
been
used
in
many
other
bills
that
granted
exemptions
or
abatements
from
property
taxes,
sales
in
these
tax,
app
or
sales
in
these
taxes.
So
this
finding
this
provision
is
definitely
consistent
with
how
the
legislature
has
interpreted
article
10
section
six
in
the
past.
I
I
All
of
those
bills
had
this
this
language,
making
this
finding
and
did
not
have
further,
whereas
clauses
because
the
test,
the
the
the
reason
for
those
findings,
was
stated
in
the
committee
drones.
Similarly,
for
sb440,
the
reasons
for
the
enactment
of
the
exemption
were
stated
in
the
bill
hearing
and
have
been,
and
the
legislature
has
made
the
findings
required
by
article
10,
section
6
in
section
5.5.
A
Thank
you
so
much,
mr
fernley,
I
was
extremely
thorough,
especially
for
being
done
on
the
fly.
Okay,
just
quick
check.
Do
we
have
any
questions?
Okay,
seeing
none!
Thank
you
very
much
and
with
that
we
will
move
on
to
public
comment.
As
a
reminder,
public
comment
will
be
two
minutes
per
person
and
bps.
If
we
can
have
the
first
person.
A
Okay,
thank
you
bps.
So
with
that
committee
will
be
closing
out
the
hearing,
I
don't
know
if
we're
going
to
have
any
other
hearings
before
sunny
die,
but
we
are
agendizing
and
so
just
stay
close
and
we'll,
let
you
know
so
with
that.
We
and
again
thank
you
very
much
to
our
staff,
who
is
working
very
hard,
especially
this
weekend.
So
with
that
we
are.