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A
All
right
so
we're
going
to
go
ahead
and
call
senate
revenue
to
order.
I
don't
know
if
it's,
madam
secretary,
please
call
girl
or
a
gentleman
secretary.
Please
call
the
poll
today.
I
have
these
two.
A
Here:
okay,
thank
you.
Before
we
begin,
I
would
like
to
explain
how
virtual
committee
meetings
will
work.
A
It's
continuing
that
the
legislative
building
is
currently
closed
to
the
public,
so
all
committee
meetings
will
be
held
virtually
meaning
committee
members
staff
and
everyone
else
will
participate
either
through
zoom
video
conference
or
by
telephone.
However,
there
are
various
ways
members
of
the
public
can
engage
with
us
and
participate
through
the
process.
A
As
in
previous
sessions,
all
committee-related
information
is
available
on
nellis,
which
is
accessible
from
the
legislative
website.
When
you
are
on
the
phone
line,
please
pay
attention
to
the
bill
that
is
being
considered
and
follow.
The
verbal
prompts
provided
by
beps
staff
so
that
you
know
which
keys
to
press
to
raise
your
hand
or
unmute
yourself.
A
Staff
will
call
on
you
to
speak
by
the
last
three
digits
of
your
phone
number
and
detailed
instructions
for
participating
in
committee
meetings
are
also
available
on
the
help
page,
which
is
linked
in
the
banner
at
the
top
of
every
page
on
nellis.
If
you
need
assistance
with
any
of
these
processes
or
if
you
would
like
to
receive
electronic
notification
of
the
committee's
agenda
and
minutes,
please
contact
our
committee
manager
at
the
committee
email
listed
on
the
agenda
today.
We
have
one
bill
and
it
is
by
the
department
of
taxation
which
is
sv
25.
C
C
We
are
here
to
present
sb
25,
which
revises
the
provisions
governing
the
determination
of
whether
food
for
human
consumption
is
subject
to
sales
and
use
tax.
The
department
of
taxation
is
requesting
to
repeal
language
in
statute
that
is
no
longer
relevant
since
the
department
joined
on
with
streamlined
sales
tax.
D
Additionally,
nrs372284
and
the
identical
provision
found
in
nrs
374289
exempts
food
for
human
consumption
from
sales
and
use
tax.
However,
excluded
from
this
exemption
is
prepared.
Food
intended
for
immediate
consumption,
so,
in
other
words,
prepared
food
intended
for
immediate
consumption,
is
subject
to
sales
and
use
tax.
D
D
And
the
identical
provision
in
nrs
374-2891
and
thereby
eliminates
the
language
that
directs
the
department
not
to
look
at
the
type
of
establishment
where
the
food
is
sold
when
determining
the
taxability
of
the
food
sold,
nrs,
372,
284
and
nrs
374
289
would
remain
in
place
to
provide
that
prepared.
Food
for
immediate
consumption
is
taxable
nnrs.
360B
640
will
remain
in
place
to
provide
the
definition
of
prepared
food
and
thus
provide
guidance
as
to
what
food
is
subject
to
tax.
D
D
The
purpose
of
this
agreement
is
to
simplify
and
modernize
sales
and
use
tax
administration
in
order
to
substantially
reduce
the
burden
of
tax
compliance.
This
includes
having
uniformity
and
consistency
in
sales
and
use
tax
laws
among
the
states.
23
states
are
full
member
states
and
have
adopted
the
measures
in
the
agreement.
D
D
Furthermore,
no
other
streamlined
member
state
has
statutes
with
language
found
in
nrs,
372-2841
and
nrs
374-2891,
in
addition
to
these
statutes
being
no
longer
applicable,
leaving
those
statutes
in
the
nrs
leads
to
confusion
in
the
industry,
because
we
cannot
provide
guidance
on
our
website
and
our
publications
or
in
our
industry
trainings
to
specific
establishments
as
to
when
that
establishment.
Food
sales
are
taxable
nrs
372-2841
and
nrs
374-2891
prevent
us
from
referring
to
the
type
of
establishment.
D
When
discussing
what
type
of
food
is
taxable,
we
have
researched
other
states,
both
members
and
non-members
of
streamline,
who
provide
guidance
by
establishment
as
to
when
food
is
subject
to
tax
arkansas
has
a
food
guide
and
a
list
of
examples
of
food
items
purchased
at
your
local
grocery
store
that
are
subject
to
the
state
sales
and
use
tax.
Additionally,
this
guy
per
guide
provides
examples
of
when
sales
tax
applies
to
common
food
transactions
at
grocery
stores,
convenience
stores,
concession
stands
and
fast.
D
Food
restaurants
indiana
has
a
sales
tax
information
bulletin
that
indicates
a
number
of
items
sold
by
grocery
stores,
supermarkets
and
similar
type
businesses
that
are
classified
as
non-taxable
food
items
and
taxable
food
items
maine,
while
not
a
member
state,
has
a
publication
that
includes
a
quick
answer.
Chart
that
lists
the
type
of
retailer
and
what
items
the
retailer
sells
that
are
subject
to
tax
washington
has
a
publication
for
restaurants
and
bars.
That
indicates
which
food
sales
are
generally
subject
to.
D
Nrs-3722841
and
nrs
3742891
were
added
to
the
nrs,
with
sb
238
in
1999..
At
the
time
there
was
an
issue
on
determining
when
food
was
subject
to
tax.
For
example,
restaurants
served
food
for
immediate
consumption,
so
restaurants
were
being
taxed
on
their
sales
of
food.
However,
grocery
stores
were
not
being
taxed
on
their
sales
of
food,
because
food
purchased
from
grocery
stores
were
taken
home
to
prepare
and
serve
at
a
later
time.
D
In
the
minutes
of
the
assembly
committee
on
taxation
dated
april
20th
1999
and
the
senate
committee
on
taxation
dated
february
25,
1999
testimony
was
provided
by
a
pizza
parlor
that
sold
frozen
pizzas.
The
owner
came
for
to
testify
that
he
could
not
compete
with
grocery
stores,
because
his
food
sales
of
frozen
pizzas
were
being
taxed,
where
grocery
store
sales
and
frozen
pizzas
were
not
the
legislature,
recognized
the
unfairness
in
the
tax
application
and,
as
a
result,
the
statute
was
put
in
place.
D
That
required
the
department
not
to
look
at
the
type
of
establishment
to
determine
the
taxability
of
food.
But
to
look
at
to
whether
the
food
is
intended
for
immediate
consumption,
as
mentioned
previously,
since
the
enactment
of
nrs,
372,
2841
and
nrs
374
2891
nevada
has
joined
the
streamlined
sales
and
use
tax
governing
board
as
a
member
state.
Furthermore,
the
legislature
has
enacted
nrs360b.460,
which
defines
what
is
prepared
food.
D
C
A
Okay,
that
would
be
no
all
right,
then.
I
think
you
guys
did
a
really
good
job
of
putting
stuff
on
the
record.
So
it's
pretty
simple,
so
we
will
go
ahead
and
open
up
in
support
for
sv
25.
B
E
B-R-Y-A-N-W-A-C-H-T-E-R
on
behalf
of
the
retail
association
of
nevada,
thank
you
to
madam
chair
and
members
of
the
committee.
We
are
in
full
support
of
senate
bill
25.
We
believe
that
reminding
remaining
in
compliance
with
the
streamlined
sales
and
use
tax
agreement
is
important.
It
maximizes
our
economic
development,
and
this
also
simplifies
and
modernizes.
Our
tax
code
sc25,
makes
nevada
a
lot
easier
to
comply
with
more
efficient
and
more
clear.
E
We
want
to
thank
director,
young
and
the
department
of
taxation
for
making
this
a
goal
and
a
priority
at
the
department,
and
we
specifically
want
to
thank
you,
madam
chair,
for
representing
nevada
at
the
streamline
sales
and
youth
tax
board
of
directors.
So
we
would
strongly
urge
your
support
for
sb25.
B
Thank
you
chair.
The
public
lines
are
open.
However,
there
are
no
more
callers
in
the
queue
at
this
time.
A
Okay,
we
will
open
up
for
anyone
in
opposition
for
sv
25.
B
Again
chair,
the
public
line
is
open.
However,
there
are
no
chairs
or
no
callers
calling
in
to
testify
in
neutral
or
opposition.
At
this
time,.
A
Okay
and
we
will
open
up
for
anyone
in
neutral
for
sp5.