Fact Sheet on Question 4: Medical Patient Tax Relief Act

January 1, 2016

This fact sheet provides information on the Medical Patient Tax Relief Act, a ballot question for the November 2016 election in Nevada.  The measure seeks to provide a sales and use tax exemption for durable medical, oxygen delivery and mobility enhancing equipment.  The fact sheet discusses the effects the initiative could have on state tax revenue, who in the state might benefit from the exemption, and how Nevada’s tax policy for these types of medical equipment compares with other states.