Dan Burdish of Citizen Outreach took a quick look at AB 569 – the Democrats’ last-minute, surprise (not really) proposal to tax services as part of their $1.2 billion Mother of All Tax Hikes. If approved, the new tax would add a new 1% (for now) tax to a boatload of services except:
1. Any services that this State is prohibited from taxing under the Constitution or laws of the United States or the Constitution of the State of Nevada.
2. Any services provided by or to a governmental entity.
3. Any services provided by or to a nonprofit organization that is recognized as exempt from taxation pursuant to the provisions of 26 U.S.C. § 501(c)(3).
4. Any day care services provided to an infant or child away from the home of the infant or child.
5. Any health care services.
6. Any services provided by an agency to provide personal care services in the home, agency to provide nursing in the home, home for individual residential care, facility for intermediate care, facility for skilled nursing or residential facility for groups licensed pursuant to chapter 449 of NRS.
7. Any funeral services for dead humans or any services provided for the burial, cremation or interment of dead human bodies, or for the preparation of dead human bodies for burial, cremation, interment or transportation.
8. Any services for the preparation or publication of any obituaries for dead humans.
9. Any services for the delivery of gas, electricity or water through mains, lines or pipes.
10. Basic landline telephone service.
11. Internet access service.
12. Any services for the collection, treatment or disposal of waste materials.
13. Any services for which the amount received for those services is included in the measure of:
(a) Any excise tax imposed in this State on the sale, storage, use or consumption of tangible personal property sold at retail, or stored, used or otherwise consumed in this State;
(b) The excise tax imposed pursuant to NRS 368A.200; or
(c) Any fee imposed pursuant to NRS 467.104, 467.107 or 467.108.
Hmm, it does NOT appear that the services provided by certain, um, working girls in the houses with the red lights out front are exempted. Is nothing sacred?!!!
