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Who Deserves a Tax Break? The Politics of Statute Affirmation in Nevada

State and Local Government Review

Published online on

Abstract

State and Local Government Review, Volume 58, Issue 2, Page 119-138, June 2026.
In 1956 Nevada voters affirmed a referendum upholding the 1955 Sales and Use Tax Act establishing a two percent sales tax. Because the statute’s affirmation removed the law from the legislature’s purview, the only way it can be altered is by a vote of the ...