Taxes & Revenue

No income tax, the Commerce Tax debate, and funding schools.

The Stakes

Nevada has no state income tax, relying instead on gaming and sales taxes. This creates a volatile revenue stream. The debate centers on whether to diversify revenue (like the Commerce Tax or margin tax) to fund education and services, or to maintain the status quo to attract business.

Where They Stand

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Joe Lombardo

Republican · Incumbent

No New Taxes

Position

Lombardo's tax message remains anchored in no new taxes, regulatory rollback, and Nevada's business-climate argument. His campaign frames vetoes and regulatory cuts as fiscal discipline while also defending large public-private economic development deals.[L55]Joe Lombardo for Governor, Results page

Voter Question

Does a no-new-taxes pledge protect household budgets, or does it preserve a volatile revenue model that leaves schools, housing, and health systems underfunded during downturns?

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Aaron Ford

Democrat · Attorney General

No New Taxes Now

Position

Ford told The Nevada Independent he opposes new taxes during the affordability crisis. That answer narrows the tax contrast with Lombardo and shifts Ford's economic message toward enforcement, cost relief, and existing-revenue priorities rather than broad new revenue.[F49]The Nevada Independent, Ford On the Record

Voter Question

If Ford is not asking voters for new taxes, can his affordability, health-care, housing, and education agenda be delivered through enforcement and budget priority changes alone?

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