Nev. Rev. Stat. § 374.15 — Legislative finding and declaration

The
Legislature, having carefully considered the needs of the public school system
and the financial resources of the State of Nevada, and its several classes of
local governments, finds and declares:
1.  That sound principles of government
require an increased contribution for the support of the public schools in this
State.
2.  That such an increase equitably should
not and economically cannot be provided through an increase in the tax upon
property.
3.  That there is no other object of
taxation, except retail sales, which is so generally distributed among the
several school districts in proportion to their respective population and
wealth as to be suitable for the imposition of a tax in each school district
for the support of the public schools.
4.  That it is therefore necessary to
impose, in addition to the sales and use taxes enacted in 1955 to provide
revenue for the State of Nevada, a separate tax upon the privilege of selling
tangible personal property at retail in each county to provide revenue for the
public schools in this State.
5.  That in order to avoid imposing unfair
competitive hardships upon merchants in the several counties, it is necessary
that such additional tax be imposed:
(a) At the same rate in each county; and
(b) Upon tangible personal property purchased
outside this State for use within the State.
6.  That the imposition of such a tax at a
mandatory and uniform rate throughout the counties of the State makes such tax
a fair counterpart to the mandatory property tax levy which it is designed to
supplement.
7.  That the tax collected upon property
purchased outside the State can best serve its purpose of supporting public
schools if it is channeled to the several school districts through the State
Education Fund.
8.  That the convenience of the public and
of retail merchants will best be served by imposing the local school support
tax upon exactly the same transactions, requiring the same reports and making
such tax parallel in all respects to the sales and use taxes.