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Nevada Constitution

Article 10

Nev. Const. art. 10

Taxation

State of Nevada

1Uniform and equal rate of assessment and taxation; valuation of property; exceptions and exemptions; inheritance and personal income taxes prohibited 2Total tax levy for public purposes limited 3Household goods and furniture of single household exempt from taxation 3AFood exempt from taxes on retail sales; exceptions 3BDurable medical equipment, oxygen delivery equipment and mobility enhancing equipment exempt from taxes on retail sales 4Taxation of estates taxed by United States; limitations 5Tax on proceeds of minerals; appropriation to counties; apportionment; assessment and taxation of mines 6Enactment of exemption from ad valorem tax on property or excise tax on retail sales