MINUTES OF THE 
	SENATE COMMITTEE ON TAXATION

	Sixty-eighth Session
	July 1, 1995

The Senate Committee on Taxation was called to order by Chairman 
Sue Lowden, at  12:20 p.m., on Saturday, July 1, 1995, on the 
Senate floor of the Legislative Building, Carson City, Nevada.  
There was no Agenda.  There was no Attendance Roster.

COMMITTEE MEMBERS PRESENT:

Senator Sue Lowden, Chairman
Senator Kathy M. Augustine, Vice Chairman
Senator Ann O'Connell
Senator Dean A. Rhoads
Senator Randolph J. Townsend
Senator John B. (Jack) Regan
Senator Ernest E. Adler

STAFF MEMBERS PRESENT:

Kevin Welsh, Deputy Fiscal Analyst
Joan Thran, Committee Secretary

Senator Lowden opened discussion on Amendment No. 1497 to Assembly 
Bill (A.B.)  450 which conflicts with Amendment No. 1293.

ASSEMBLY BILL 450:	Makes various changes relating to collection of 
sales and use taxes. 

Senator Lowden commented Amendment No. 1497 directs the Department 
of Taxation to make the tax calculation on such employee meal 
arrangements uniformly as a use tax, rather than the current 
situation where the statutory ambiguity leads some employers to pay 
use tax and others to remit sales tax.

SENATOR TOWNSEND MOVED TO CONCUR WITH  AMENDMENT NO. 1497  TO 
A.B. 450.

SENATOR O'CONNELL SECONDED THE MOTION.

THE MOTION CARRIED.  (SENATOR LOWDEN ABSTAINED FROM THE VOTE.)

	*****

Senate Committee on Taxation
July 1, 1995
Page 2

Senator Lowden adjourned the meeting at 12:30 p.m.

RESPECTFULLY SUBMITTED:


                         
                     								Joan 
Thran,
Committee Secretary



APPROVED BY:



                                                               
Senator Sue Lowden, Chairman


DATE: