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From YouTube: 8/29/2022 - Joint Interim Standing Committee on Revenue
Description
This is the seventh meeting in calendar year 2022. Please see agenda for details.
For agenda and additional meeting information: https://www.leg.state.nv.us/App/Calendar/A/
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E
Is
bps
you
may
begin
when
you're
ready.
A
Okay,
so
good
morning,
we'll
I'm
gonna
call
this
meeting
to
order
for
the
joint
interim
standing
committee
on
revenue.
Welcome
and
thank
you
everyone
for
joining
this
meeting.
I
will
ask
our
committee
fiscal
staff,
mr
nakamoto,
to
please
call
the
rule.
B
F
F
G
G
G
A
A
Anyone
who
would
like
to
receive
an
electronic
notification
regarding
the
committee's
agendas
minutes
and
final
report
can
do
so
by
signing
up
on
the
legislature's
website.
There
will
be
public
comment
period
at
the
beginning
and
at
the
end
of
the
meeting,
and
is
limited
to
three
minutes,
I'm
assuming
that
there
might
be
some
people
online.
Maybe
if
you
are
online,
are
you
going
to
call
in
you
can
call
669,
900
6833
and
enter
the
meeting
id,
which
is
four
893-8944,
zero,
six,
seven,
five
and
then
press
pound?
A
I
would
like
to
remind
the
members
of
the
committee
and
any
other
presenters
that
we
have,
which
really
at
this
point
is
only
legislative
staff
that
if
you
are
going
to
use
the
chat,
feature
that
it
is
only
for
internal
use
only
so
we
will
go
ahead
and
move
to
agenda
item
number
three,
which
is
public
comment.
A
All
right,
thank
you
all
right,
so
we
will
go
to.
Is
anybody
up
north?
F
A
C
A
A
I
will
then
move
to
agenda
item
number
five.
This
is
being
removed
from
the
agenda.
We
were
going
to
have
a
presentation
on
led,
but
it
is
not
going
to
be
a
part
of
the
agenda
that
will
just
move
to
a
regular
agenda,
well
committee
bill
during
session.
A
So
if
anybody
was
looking
forward
to
that
one
we're
taking
it
off
so
with
that
we
will
go
ahead
and
move
to
agenda
item
number
six,
which
is
the
presentation
on
other
tobacco
products
which
is
considered
otp,
and
so
I
will
call
up
miss
yvonne,
goodson
and
then
jennifer
roebuck.
B
D
D
D
In
the
state
of
nevada,
one
other
change
that
happened
briefly
was
in
1991.
It
was.
There
was
an
exemption
created
in
the
statutes
for
other
tobacco
products
which
were
displayed
or
exhibited
at
a
trade
show,
and
those
again
were
determined
to
be
exempt.
We've
offered
you
a
few
tax
facts
here.
Other
tobacco
products
just
are
distributed.
100
percent
to
the
state
general
fund
and
the
is
collected
you'll,
see
here
on
the
screen
in
fiscal
year,
19
we're
approximately
18
million
fiscal
year
2020.
D
We
we
were
up
to
about
23
million
and
in
fiscal
year
21
that
was
up
to
approximately
32
million
a
little
bit
of
specificity
with
regard
to
the
other
tobacco
products,
excise
tax
set
forth
and
nrs
370.450.
D
to
clarify
the
taxes
imposed
on
the
wholesale
dealer
of
other
tobacco
products
at
the
time.
Other
tobacco
products
is
first
possessed
or
received
by
a
wholesale
dealer
who
maintains
a
place
of
business
in
this
state
for
the
sailor
disposition
in
the
state.
When
we
talk
about
when
the
tax
is
imposed,
alternatively,
the
tax
could
be
imposed
at
the
time.
The
other
tobacco
products
is
sold
by
an
out-of-state
wholesale
dealer.
D
To
a
tobacco
retail
dealer
or
ultimate
consumer
in
the
state
of
nevada
and
finally,
the
tax
could
be
imposed
for
an
other
tobacco
product
that
is
manufactured,
produced,
assembled,
labeled
or
finished
in
this
state.
D
Again,
we're
just
reiterating
here
that
there
is
the
exemption
was
not
taxable
is
the
tax
for
otp
that
is
displayed,
exhibited
or
distributed
free
of
charge
at
a
trade
show
convention
or
other
exhibition.
D
We
also
wanted
to
give
some
clarity
to
the
distinction
between
other
tobacco
products
and
cigarettes.
Both
of
those
terms
are
defined
in
our
statutes,
cigarettes.
Of
course
I
mean
any
role,
tobacco
or
substitute.
Therefore,
that's
wrapped
in
paper
or
any
substitute
other
than
tobacco,
irrespective
of
its
size,
shape
or
whether
or
not
the
tobacco
is
flavored,
adulterated
or
mixed
with
any
other
ingredient.
D
On
the
other
hand,
other
tobacco
products
any
version
of
tobacco.
That
is
essentially
not
a
cigarette,
so
this
is
going
to
include
vapor
products,
other
alternative
nicotine
products
and
any
other
product
made
from
tobacco.
That
is
not
considered.
D
On
the
next
slide,
of
course,
we
give
better
examples
of
otb
which
include
cigars,
pipe
tobacco
chewing
tobacco,
snuff
other
alternative
nicotine
products,
synthetic
nicotine
products.
What
is
more
commonly
known
today
is
faith
and
vapor
products.
We
also
have,
of
course,
electronic
cigarettes,
hookah
and
vape.
D
And
finally,
I
thought
it
would
be
prudent
to
clarify
what
we
define
as
an
other
tobacco
product
wholesale
dealer.
A
wholesaler
is,
is
one
who
brings
or
causes
product
to
be
brought
into
nevada
that
was
purchased
from
a
manufacturer
or
wholesaler
if
they
sell
or
otherwise
dispose
of
this
product
in
nevada.
D
G
G
Otp
licenses
are
privileged
and
it's
a
rigorous
application
process.
Otp
wholesale
dealers
undergo
an
in-depth
review
and
a
background
check
is
performed
by
the
attorney
general's
office
on
all
officers,
owners,
members
and
the
company.
The
aeg
sends
the
recommendation
to
the
department,
the
department
then
finalizes
the
review
to
determine
issuance
of
a
license.
G
G
G
Prior
to
2020,
there
were
no
ootp
wholesaler
licensing
requirements
or
tobacco,
retail
licensing
requirements
or
renewal
requirements.
2019
legislative
session
approved
several
tobacco
licensing
fees,
including
a
650
wholesale
other
tobacco
product
dealer's
license
fee,
as
well
as
an
annual
renewal
requirement
renewal.
License
fees
are
due
and
payable
on
january
1st
each
year.
Otherwise
the
license
is
cancelled.
G
G
A
licensed
wholesale
dealer
is
authorized
to
purchase
and
possess
otp
from
unlicensed
entities
located
out
of
state
for
resale
to
another
wholesale
dealer
or
retail
dealer
wholesale
dealers
are
not
required.
Excuse
me:
wholesale
dealers
are
required
to
keep
complete
records
for
every
transaction
for
every
facility
for
not
less
than
five
years
on
the
premises.
G
G
37413
provides
the
authority
to
search
for
evidence
of
any
violation
of
chapter
370.
in
order
to
obtain
evidence,
the
department,
its
agents
and
all
peace
officers
and
revenue
revenue.
Collecting
officers
of
the
state
may
enter
and
inspect
without
a
warrant
during
normal
business
hours
and
with
a
warrant
at
any
other
time.
G
G
370
415
requires
the
department's
agents
to
seize
contraband
product.
In
order
to
determine
whether
product
is
contraband,
the
department
will
review
the
following
the
facilities
and
records
of
any
manufacturer,
wholesale
dealer
or
retail
dealer
and
any
other
place
where
they
may
have
reason
to
believe
contraband
otp
are
stored.
G
G
The
department
is
required
to
seize,
store
and
destroy
illegal
otp.
If
the
department
seizes
or
accepts
the
transmission
of
otp
contraband
from
law
enforcement,
it
will
store
the
product
through
the
due
process
period
established
by
law
for
a
person
to
appeal
the
department
seizure
through
administrative
appeal
and
or
judicial
review.
G
Upon
the
conclusion
of
any
applicable
due
process
requirements,
the
department
will
destroy
the
product.
Otp
has
been
federally
designated
as
hazardous
waste,
in
particular
nicotine
products,
lithium
batteries
and
other
e-liquid
tobacco
products.
Such
designation
requires
specific
storage
and
or
destruction
destruction
techniques
that
can
be
costly
for
the
state.
G
D
Thank
you.
We're
wrapping
up
our
presentation
now,
madam
chair,
and
what
we've
done
here
on
the
last
slide
is
provide
some
additional
reference
points
for
the
committee,
which
include,
of
course,
reference
to
nrs
chapter
370..
D
But
more
specifically,
the
department
maintains
information
on
its
website
for
frequently
asked
questions
and
the
department's
response.
Is
there
too,
as
well
as
all
of
the
department's
forms
for
other
tobacco
products
and
with
that
manager
that
wraps
up
the
summary
of
our
presentation,
but
we're
happy
to
address
any
questions
that
you
or
members
of
the
community.
F
Thank
you
and
thank
you
for
the
presentation.
My
question
has
to
do
with
the
investigators
I'm
trying
to
figure
out
whether
that
is
which
slide
number
that
is
in
my
packets,
it's
page
69.,
but
how
many
investigators
are
there
exactly
when
it
comes
to
doing
the
investigation
necessary.
D
I
would
like
to
introduce
our
tax
manager,
also
jolin
smith,
she's,
going
to
be
available
to
address
some
of
these
questions
in
response
to
members.
B
Good
morning
for
the
record
jolin
smith,
we
currently
have
five
investigators
in
the
south
and
we
have
two
in
the
north,
but
we
also
have
a
full
staff
of
revenue
officers
who
go
also
out
in
the
field
and
help
do
investigations.
B
A
We
will
then
move
to
mr
guindon,
who
will
then
present
some
tables,
which
is,
I
believe
it
starts
on
page
85
in
your
packet
you're
going
to
skip
over
the
led,
and
we
will
go
to
mr
guindon,
which
is
still
is
agenda.
Item
number
seven.
C
Thank
you,
madam
chair,
for
the
record
russell
guindon,
with
the
fiscal
analysis,
division
of
the
legislative
council
bureau
and,
as
you
stated,
the
information
under
this
agenda
item
is
in
the
packet
and
let
me
share
my
screen
and
I
don't
plan
on
spending
a
lot
of
time
on
these.
Hopefully
people
can
see
them.
C
I
will
point
out
that
the
the
tables
here
that
were
prepared
for
the
led
and
here
for
the
otp,
the
other
tobacco
products
tax,
they're,
similar
to
the
structure
of
the
tables
and
charts
that
chair
neal,
is
having
us
has
had
as
a
staff
prepare
for
the
other
revenue
sources
that
this
committee
has
specifically
examined
during
its
inner
meetings
in
terms
of
looking
at
the
actual
collections
over
a
fairly
long
historical
reference
period
and
then
looking
at
them
on
an
inflation-adjusted
per
capita
basis
and
again
the
construct.
C
C
It
is
the
table
and,
as
the
chair
said,
it
becomes
in
page
85.,
and
so
this
is
the
table
that
shows
the
actual
otp
collections
from
fy
1990
through
fy
2020,
one
with
the
economic
forums
forecast
for
fy22
and
fy23
there
and,
along
with
the
statewide
population
and
consumer
price
index,
and
I
think
it's
worth
pointing
out
here
now,
so
I
don't
forget
to
do
it
before
I
conclude.
C
Is
you
can
see
that
since
we
have
the
fy
2022
economic
forum's
forecast
in
farewell
in
september,
we
will
be
getting
reported
by
the
department
of
taxation,
as
well
as
the
other
agencies
that
collect
the
revenue
sources,
that
this
committee
has
examined.
The
actual
collections
for
flight
2022,
so
based
on
conversations
with
the
chair,
it's
staff's
intent
to
after
fy
2022
is
done,
is
to
update
these
tables
with
the
actual
for
fy
2022
for
all
the
revenue
sources
that
this
committee
has
examined
as
well
as
once.
C
The
economic
forum
has
made
its
forecast
this
december
for
fy23,
fy24
and
fy25
that
the
those
tables
will
be
updated
to
include
that
information
so
that
they
will
be
available
for
consideration
during
the
2021s.
C
So
with
this,
then
you
can
see
on
the
the
chart.
This
just
shows
the
growth
rate
in
otp
collections
as
the
blue
line
in
relation
to
the
growth
in
inflation
and
population,
and
then
inflation
and
population,
combined
in
the
green
line
as
to
the
behavior
of
these
series
based
on
their
year-to-year
growth,
and
so
you
can
see
that
the
otp
has
some
variance
in
the
growth
rates
and
it's
very
difficult
for,
I
think
us
as
your
staff
and
even
the
department
taxation
to
really
be
able
to
explain
other
than
right.
C
C
It's
relatively
stable
with
some
growth
over
the
period
from
1990
through
2011,
even
2015,
and
then
it
started
to
increase
and
again
that
wasn't
due
to
any
change
that
I'm
aware
by
the
legislature
with
regards
to
the
tax
base
or
and
clearly
the
30
percent
tax
rate
has
not
been
changed,
but
the
tax
base
for
the
otp
has
started
to
increase
industrial
collections,
and
then
you
can
see
the
increase
due
to
the
adding
alternative
nicotine
products
and
vapor
products
to
the
tax
base
of
the
mtp.
C
So
then,
when
you
go
look
at
it
on
the
current
dollar
per
capita
inflation
adjusted
per
capita.
Again
you
see
that
relatively
flat
behavior
of
the
text
that
it's
just
it's
basically
maintaining
itself
on
an
inflation,
adjusted
per
capita
basis
up
through
fy
2015
and
then
starts
to
see
some
growth
in
it.
And
then
the
significant
growth
inflation
adjusted
due
again
to
the
tax
base
change
and
you
can
see
because
of
the
forecast.
C
The
actual
collections,
I
believe
for
fy
2022,
were
around
32
million
and
we
believe
the
preliminary
actual
collections
for
fy
excuse
me.
Fy21,
excuse
me,
fy
2022
will
be
around
35
million
compared
to
around
the
32
million
that
you
see
here.
So
it
actually
will.
You
know,
go
up
slightly
from
fy
2021
to
fy
2022
as
we
come
out
of
the
pandemic,
and
so
here
just
puts
all
four
lines
together
in
terms
of
showing
them
and
again
the
one
that
we've
been
sort
of
paying
attention
to.
C
It's
a
it's
a
difficult
tax
because
to
sort
of
get
your
mind
around,
sometimes
because,
what's
in
the
tax
base
and
that
people's
consumption
behavior
with
regards
to
this
particular
tax
in
the
products
that
are
in
the
tech
space,
but
it
has
held
up
somewhat
over
time,
and
then
we
see
the
increase
that
because
of
adding
the
additional
products
to
the
tax
base
and
where
probably
consumers
preferences
are
going
to
be.
C
I
think
we'll
have
to
pay
attention
to
this,
because
some
of
you
may
be
feeling
familiar
with
a
few
months
ago,
the
fda
issued
a
rule,
an
order,
a
ruling
that
the
jewel
products
were
no
longer
supposed
to
be
sold.
C
So
that
will
be
something
that
we'll
have
to
pay
attention
to
in,
especially
for
us
that
track
the
revenue
source
and
having
to
forecast
it
here.
This
fall
through
the
economic
forum
forecast
process
as
to
what
what
may
be
the
market
for
these
types
of
products
as
fda
works
through
its
process
of
evaluating
the
vaping
type
products,
as
it
relates
to
the
issue
that
was
going
on
with
joule,
and
so
madam
chair,
that
was
sort
of,
I
think,
all
the
information
I
want
to
provide
here.
C
I
think
the
more
important
point
of
this
here
today,
as
well
as
going
forward,
is
his
staff's
intent
based
on
your
direction,
is
to
once
we
get
the
fy
2022
actuals
is
to
update
all
the
charts
and
tables
for
the
revenue
sources
that
have
been
presented.
This
interim
to
the
committee
and
then
update
them
for
the
economic
forecast
like
23,
20
25
and
then
have
those
available
for
consideration
by
the
revenue
committees
as
well
as
talking
to
the
chair.
C
There
were
some
revenue
sources
that
the
committee
did
not
decide
to
specifically
examine
this
interim,
but
when
we
will
consider
creating
tables
and
charts
for
those
such
as
the
insurance
premium
tax,
the
gaming
percentage
fee
tax
and
so
that
those
are
also
part
of
the
information
set.
That
would
be
available
for
the
revenue
committee's
consideration
for
the
23
session.
If
needed,
and
with
that.
Madam
chair
questions
that
the
members
may
have.
A
D
Sorry
this
is,
you,
may
have
put
out
on
that
last
question.
If
you
could
repeat
it
for
us,
please.
A
It
okay,
thank
you
for
that
all
right,
so
I
want
to
put
some
stuff
on
the
record.
So
we're
doing
this
presentation
and
trying
to
give
you
guys
this
information,
because
over
the
interim
I
was
trying
to
figure
out
how
to
put
money
into
children's
mental
health,
and
I
was
looking
for
a
revenue
stream
that
was
fairly
stable,
knowing
that
we
had
plugged
it
with
our
funds
that
spoke
to
director
whitley
over
dhhs,
and
this
was
before
the
ifc
meeting
that
happened.
A
What
was
that
was
that
last
week,
two
weeks
two
weeks
ago,
it's
been
a
rough
couple
of
weeks.
Let's
just
say
that,
and
so
when
I
talked
to
director
whitley
and
he
sent
me
over
a
budget,
there
are
two
categories
in
which
they
are
spending
money.
A
One
one
category
had
personnel
in
it
that
roughly
had
where
they
were
being
paid
for
with
arpa
funds,
which
averaged
about
1.6
million,
and
then
there
was
another
category
of
arpa
funds
where
they
were
paying
or
attempting
to
pay
for,
like
mobile
crisis
teams
and
some
other
things
and
in
their
23
budget
it
was
about
1.63
one
1.6
million
roughly,
and
so
I
started
thinking
about
talking
to
fiscal
staff.
I
wanted
to
figure
out
how
to
have
money.
A
A
There
is
money
that
is
building
to
start
taking
care
of
children's
mental
health
it.
The
idea
is
not
to
specifically
ear
market
for
a
certain
program,
but
for
mental
health
period
and
to
allow
the
department
of
dhhs
to
use
this
revenue
source
and
know
that
it's
there
to
start
planning
programs
and
when
that
arpa
funds
dissipate,
and
so
I
wanted
to
give
that
background
information,
because
it's
going
to
be
in
the
work
session,
and
this
is
why
we're
doing
the
presentation
on
otp
over
the
period
of
time.
I've
been
thinking
this
whole
interim.
A
How
do
we
use
certain
revenue
sources
to
pay
for
certain
needs
long
term
and
to
take
care
of
our
state
needs
that
really
matter.
I
had
no
idea
what
the
governor
was
going
to
do
for
ifc.
I
had
been
thinking
about
this
prior
to
that
just
trying
to
figure
out
how
to
use
revenue
in
a
way
that's
sustainable,
and
so
I
wanted
to
put
that
on
the
record
before
we
move
to
the
next
agenda
item.
So
you
guys
are
like.
A
B
Just
a
real,
quick
question,
for
I
think
for
mr
ginden
on
on
the
growth
in
other
tobacco
products,
tax
revenue
graph-
I
think
that's
page
86.
B
I
think
you
might
have
explained
this,
but
I
missed
it
in
while
pulling
this
up
when
we
switched
over
with
the
new
when
we
changed
the
the
law
in
2019,
it
looks
like
it
went
way
up
because
we
added
those
other
products,
but
then
the
very
next
over
the
next
in
2012
it
dropped-
and
you
may
have
explained
this,
but
what
caused
that
drop?
C
This
for
the
record,
this
is
kennedy's
vision
and
senator.
Dennis
that
that's
a
good
question
and
I
did
try
to
touch
on
it.
But
it's
a
it's
hard
when
that,
based
on
the
2019
legislation,
the
the
tax
change
became
effective
january
1st
2020
for
the
adding
vaping
and
alternative
nicotine
products,
so
that
bumps
up
the
the
first
half
of
or
the
last
half
of
fy
2020.
C
With
regards
to
the
tax
law
change
to
the
otp
tax
base.
Unfortunately,
march
2020
was
the
same
time
that
we
had
to
sort
of
deal
with
the
pandemic
and
supply
and
demand
curves
getting
affected
in
worldwide,
let
alone
the
impact
on
the
state
event.
So
then,
when,
when
you
see
the
chart
there,
the
last
actual
that
you
have
is
fy
21,
which
would
have
been
the
last
actual
data
that
we
had
to
be
able
to
put
these
charts.
C
So
you
see
it
coming
down
because
of
that
was
the
economics
forum's
forecast
that
was
done
in
may
of
2001,
based
on
the
information
set
available,
then,
as
we
were
working
through
coming
out
of
the
pandemic
coming
out
and
what
effect
that
might
have
on
the
international
national
and
the
state
economy.
C
So
we
had
that
that
was
the
4k
21
actually
stronger
than
what
we
thought
compared
to
the
forecast
and,
as
I
said,
the
right
now,
the
the
preliminary
information
we
have
for
the
actual
collections
or
fy
2022
for
the
12
months
of
fy22
appears
that
the
actual
class,
I
believe,
will
be
around
35
million
and
so
that
we
expect
this
line
not
to
go
down
like
it
shows
for
the
forecast
that
the
collections
will
actually
go
up
in
fy
22
compared
to
fy21,
which
I
think
I
appreciate
your
question,
because
that
I
think,
helps
why
it's
important
for
these
tables
for
all
these
revenue
sources
to
be
updated
for
the
fy,
22
actual
and
then
to
be
updated
to
put
the
the
economic
forum's
december
2022
forecast
in
because
they're
they're
a
little
out
of
because
as
you're
aware.
C
B
And,
and
that
would
be
true
also
of
all
the
other
charts
on
here
right-
that
you're
using
projections
by
22.
C
Yeah
going
from
memory
and
what
we
know
based
on
the
current
year-to-date
actuals
yeah,
probably
for
almost
all
the
resources
that
this
committee
actually
did
consider,
such
as
the
sales
tax,
cigarette
taxes,
liquor,
taxes,
commerce,
tax
to
marijuana,
texas,
almost
all
those
are
coming
in
above
forecast.
I
believe
the
cigarette
tax
was
one
of
the
ones
that
was
probably
closer
to
the
forecast,
but
most
of
the
other
ones.
C
Yes,
instead
of
that
line
coming
down
like
you
see
it
here
in
fy,
22
and
then
staying
down
there
in
fy23,
once
we
update
them
to
include
the
fy
2022
actual
and
most
likely,
the
economic
forms
forecast
for
fy23
fy24
fy25
see
those
lines
come
up
and
not
go
down.
F
Thank
you,
chair
mike,
and
I
like
this
idea
of
allocating
a
stream
of
revenue
for
mental
health
issues
that
people
can
depend
on
year
after
year
and
start
planning
the
program.
So
I
think
I
like
the
idea
of
this.
My
question
would
be
maybe
for
when
we're
in
session
with
some
more
information.
How
much
is
the
general
fund
currently
allocating
to
mental
health
issues?
So
if
we
allocate
this
all
of
this
30
percent
it'd
be
interesting
to
see
a
comparison.
F
B
C
So
I
apologize
so
for
the
record.
We
also
get
in
with
the
physical
division,
and
I
appreciate
the
assembly
woman
giving
us
the
out
that
she
is
not
expecting
the
information
here,
because
it's
more
of
a
program
thing,
so
we
will
put
the
chairs
direction.
C
Then
we
can
talk
to
our
colleagues
in
the
fiscal
division
who
would
deal
with
the
budget
accounts
that
are
affiliated
with
mental
health
programs
and
the
revenues
coming
into
that
and
the
expenditures
on
it
to
work
to
have
that
information
available
during
session,
and
obviously
that
would
be
timely.
Then,
at
that
point
in
time,
because
it
would
include
recommendations
included
in
the
governor's
executive
budget
for
the
next
biennium
with
regards
to
mental
health
programs
and
the
recommended
spending
on
those.
So,
madam
chair,
we
can
just
sort
of
add
this
re.
C
Take
this
request
and
work
with
our
fiscal
division.
Colleagues
to
have
that
information
available
for
you
and
the
committee
members
during
session.
A
F
Thank
you
chair,
and
I
think
this
is
for
director
hughes
and
your
team,
with
the
nrs
370.038
definition
of
other
tobacco
products
to
find.
I
just
want
to
make
sure
where
it's
any
alternative
nicotine
product
does,
that
include
like
the
nicotine
guns
and
the
nicotine
patches
and
the
cessation
products,
and
I'm
not
talking
about
the
vaping.
I
know
that's
a
that's
a
big
issue
right
now
and
a
question
mark,
but
are
the
people
who
were
buying
the
nicotine
gun,
paying
the
30
tax.
B
For
the
record,
joel
and
smith,
as
long
as
they're
federal
fed
sorry
federally
recognized
as
cessation
devices,
so
there
are
some
and
I'm
not
promoting
anything.
I'm
just
saying
like
you're
nicorette.
I
believe
that
one
is
a
federally
recognized
association,
but
it's
my
understanding
that
there
are
some
kind
of
like
off-brands
that
aren't
federally
regulated,
so
those
would
be
subject
to
otp.
F
Thank
you.
You
had
mentioned
on
page
89
about
the
jewel
lawsuit
impact.
Would
that
be
positive
or
negatively
impacted,
or
do
we
know
yet?
Is
it
still
too
early
to
find
out
what
kind
of
impact
that
could
have,
because
I
have
not
been
following
it,
so
any
clarification
would
be
greatly
appreciated.
C
Chair
this
is
russell
about
the
fiscal
dallas
division
and-
and
I
I
think
the
answer
is
from
my
information
set
of
following
the
issue-
is
that
I
don't
think
specifically
with
respect
to
the
tool
products.
It
would
have
had
an
effect,
because
the
f,
my
understanding
is
the
fda
was
saying
that
they
were
no
longer
supposed
to
be
able
to
sell
them.
And
I
don't
even
ask
me
to
explain
the
federal
regulatory
process
that
vaping
products
are
supposed
to
go
through,
be
recognized,
be
avail
allowed
for
sale.
C
But
when
I
think
it
was
back
in
may
or
when
the
fda
made.
That
determination
with
regarding
joule
and
then
duel
went
to
court
and
they
got
the
court
to
put
a
stay
on
it.
And
then
it's.
C
While
the
fda
continued
to
evaluate
the
information
that
joule
had
provided
with
regards
to
the
regulatory
process
that
the
fda
does
or
the
vaping
products,
and
so
based
on
that,
then
I
I
I
would
have
to
conclude-
there
was
no
effect
on
otp
in
the
state
of
nevada
with
regards
to
the
joule
products,
because
they
never
had
to
quit.
Selling
them.
A
Okay,
thank
you
for
that.
So
with
that,
we
will
go
ahead
and
move
into
agenda
item
number
eight,
which
is
the
work
session,
discussion
and
possible
action
on
the
recommendations
for
other
tobacco
products
tax
and
then
the
property
tax.
There
are
two
items
on
today's
work
session.
I
will
ask
mr
nakamoto
to
go
through
each
one
separately
and
then
we'll
take
any
questions
related
to
the
work
session
proposal.
E
E
E
The
members
of
the
committee
do
not
necessarily
support
or
oppose
the
recommendations
in
this
work
session
session
document,
and
the
committee
does
have
the
prerogative
to
accept,
reject,
modify
or
take
no
action
on
the
recommendations
contained
therein.
The
first
of
the
recommendations
is
on
the
other
tobacco
products
tax.
The
chair
just
gave
a
lot
of
the
background
related
to
this.
E
E
The
proposal
on
today's
work
session
would
be
to
draft
a
bill
amending
nrs
370.500,
which
is
the
section
of
the
nrs
that
contains
the
direction
for
the
proceeds
for
this
revenue
to
be
deposited
in
the
state
general
fund
to
instead
require
a
portion
of
the
revenue
via
allocated
to
the
division
of
public
and
behavioral
health
of
the
department
of
health
and
human
services.
E
The
allocation
would
increase
from
the
allocation
the
prior
fiscal
year
by
the
greater
of
two
percent
or
the
five-year
average
percentage
increase
in
the
consumer
price
index
and
you'll
note.
In
the
work
session
document
we
have
specified
a
certain
index
and
that
would
be
all
urban
consumers
west
region,
consumer
price
index
that
is
published
by
the
bureau
of
labor
statistics
of
the
us
department
of
labor.
Madam
chair,
would
you
like
me
to
go
to
the
second
item,
or
would
you
like
to
take
questions
on
this
one.
A
So
I'll
take
questions.
Are
there
any
questions
on
the
work
session,
language,
assemblywoman,
coincident,.
A
The
make
sure
I
say
this
right,
mr
nakamoto,
but
the
plan
is
that
there
would
get
the
1.6
million
that
would
be
given
off
the
top
and
then
there
would
be
the
escalator
which
then
makes
sure
that
it
continues
to
grow,
and
so
it's
an
annual
it's.
It
is
an
annual
allocation.
Correct.
Mr
nakamoto,
that's
what
we
discussed.
A
So
it
would
cover
it
would
cover
two
things
that
were
currently
in
the
budget
that
was
submitted
to
me.
That
are
two
categories,
but
I
I'm
just
saying
that
just
to
give
some
point
of
reference,
but
I
am
not
prescribing
what
particular
program
they
pay
it
for,
just
that.
It
is
that
it
is
there
to
offset
children's
mental
health
right.
They
have
several
programs
that
they're
trying
to
fund
and
maintain
the
mobile
crisis
team
being
one
of
them.
A
A
A
Any
additional
questions,
okay,
so
we
should
take
these
separately.
Though,
do
you
want
to
go
and
explain
the
property
tax
one
or.
A
I'll
just
go
ahead,
let's
just
deal
with
them
separately,
so
I'll
go
ahead
and
ask
for
a
motion
on
the
first
item,
which
is
the
other
tobacco
products
tax,
which
would
be
1.6
million
annually,
starting
in
fy
2024
and
then
grow
with
inflation
and
would
have
an
inflationary
measure
that
would
just
add
to
are
there
any
questions
on?
A
Okay,
so
I'm
gonna,
I'm
gonna,
ask
for
him
he's
throwing
me
off
today.
That's
why
I
like
him.
Okay,
so
I
want
to
ask
for
a
motion
to
in
favor.
If
there's
any
motion
in
favor
for
the
otp
to
move
the
otp
on
the
work
session
document
all
in
favor
well,
can
I
get
a
first
for
approval?
A
B
So
I
I
think
this
is
an
important
you
know
for
the
session
to
really
have
this
discussion
and
work
this
out.
So
I
think
that,
as
a
committee,
I
think
we've
looked
at
all
these
different
things
throughout
the
the
interim,
and
I
think
this
is
something
that
would
be
important
to
have
a
discussion
as
we
move
forward.
Thank
you.
A
Any
other
discussion
on
the
motion,
okay,
so
closing
discussion.
I
will
all
in
favor
of
moving
this
work
session
item
for
out
of
interim
revenue,
any
opposed
okay,
seeing
none
motion.
B
A
So
with
everyone
in
favor,
and
no
one
opposing
the
motion
passes
unanimously
to
move
this
forward
as
a
bdr
from
the
interim
revenue
committee
and
provide
provide
updated
tables
when
we
come
to
session
to
see
the
actual
dollar
amount
and
then
bring
the
division
of
behavioral
health
to
the
table,
to
add
some
more
continuity
to
the
issue.
Okay,
thank
you.
Everyone.
We
will
now
move
to
b
property
tax.
E
Thank
you,
madam
chair
again,
michael
nakamoto,
with
fiscal
analysis.
Division
for
the
record.
The
second
and
final
item
on
today's
work
session
is
on
page
96
of
the
packet
and,
as
the
chair
note,
it
deals
with
property
taxes
which
were
discussed
at
the
last
meeting
of
the
revenue
joint
interim
standing
committee
back
on
july
7th.
E
Which
provides
a
partial
abatement
from
property
taxes
for
all
properties
that
are
not
single
family
owner
owner
occupied
residential
properties
or
eligible
residential
resident
rents,
residential
rental
dwellings,
which
each
separately
get
an
abatement
such
that
their
taxes
cannot
go
up
by
more
than
three
percent
per
year
in
nrs,
361.4723
and
361.4724.
E
The
bill
that
would
be
drafted
would
revise
the
current
abatement
for
the
properties
that
don't
qualify
for
those
abatements,
so
the
ones
that
would
be
covered
under
361.4722,
which
currently
specifies
that
the
annual
increase
in
the
property
tax
may
not
exceed
a
percentage
between
zero
and
eight
percent,
based
on
several
statutory
formulas
that
are
specified
in
that
subsection.
E
The
percentages
would
be
amended
such
that
the
annual
increase
in
the
property
tax
bill
may
not
exceed
a
percentage
between
three
percent
and
eight
percent
based
on
the
statutory
formulas.
So
the
only
thing
that
would
change
in
there
is
that
zero
to
eight
range
would
change
to
three
percent
to
eight
percent
as
part
of
the
proposal
within
this
item
in
the
work
session.
E
A
Okay,
so
the
assembly
woman,
kasama.
F
Thank
you
chair
I'd
like
to
vote
this
out
of
committee,
so
we
continue
to
have
discussion.
I
think
one
of
the
concerns
I
have
I
feel
like
we
keep
kind
of
patching
at
the
property
taxes
and-
and
perhaps
it's
you
know,
I
would
like
that.
We
look
at
a
way
to
simplify
it
all
over.
You
know
we're
one
of
the
few
states
that
have
depreciation
and
our
property
taxes
as
well.
So
I
think
it's
good
to
continue
the
discussion
on
this.
A
So,
thank
you,
assemblywoman
kasama.
I
appreciate
that
there
there
are
a
lot
of
property
tax
ideas
that
are
on
the
table,
but
there
was
not
enough
time
not
in
this
interim,
to
vet
them
and
go
through
what
it's
going
to
look
like,
but
trying
to
where.
I
know
that
my
particular
agenda
is
not
to
piecemeal
it,
but
to
actually
try
to
put
something
forth.
That
makes
sense,
but
this
was
one
of
the
measures
that
it
net.
A
It
mitigates
a
lower
negative
assessment
that
we've
had
in
the
past,
try
to
make
sure
it
doesn't
happen
in
the
future
and
gives
us
some
stability,
but
there
are
some
future
measures
for
us
to
debate
extensively
during
the
session
and
either
just
be
like.
I
hate
all
of
you
and
I
love
this
property
tax
bill
or
move
it
forward.
But
there's
going
to
be
some
interesting
movement
in
this
space.
A
A
B
Thank
you,
madam
sharon.
I
just
wanted
to
echo
your
statements
and,
and
my
colleague
assemblyman
assemblywoman
kasama's
comments
that
I
do
think
that
there
are
a
lot
of
the
abatements
that
need
to
be
looked
at
specifically
some
of
the
solar
stuff
that
we
had
talked
about
in
previous,
that
are
selling
to
other
states,
and
so
I'm
I'm
in
favor
of
moving
this
forward.
But
I
do
think
the
conversation
needs
to
continue
as
we
move
forward
towards
session.
So
thank
you.
A
A
Any
opposed
seeing
none,
then
we
have
a
unanimous
vote
to
move
the
property
tax
bdr
to
the
regular
session
to
continue
conversation
and
also
have
additional
revenue
conversation
around
property
tax.
Thank
you
all.
We
will
move
to
agenda
item
number
nine
for
public
comment.
Is
there
anyone
that
has
come
online
bps
for
public
comment.
A
Okay,
thank
you
for
that,
and
so,
as
a
reminder,
these
are
bdrs
that
are
moving
for
to
a
particular
committee,
either
on
the
senate
side
or
the
assembly
side,
and
I
want
to
thank
you
all
for
coming
and
for
having
a
wonderful
interim
and
the
tables
that
we've
had.
It's
been
a
lot,
and
so
we
will
go
ahead
and
adjourn
this
meeting.