Editing Nevada (section)

===Law===

[[File:Supreme Court of Nevada in Carson City.jpg|thumb|right|The courthouse of the [[Supreme Court of Nevada]]]]

In 1900, Nevada's population was the smallest of all states and was shrinking, as the difficulties of living in a "barren desert" began to outweigh the lure of silver for many early settlers. Historian [[Lawrence Friedman]] has explained what happened next:
{{blockquote|Nevada, in a burst of ingenuity, built an economy by exploiting its sovereignty. Its strategy was to legalize all sorts of things that were illegal in California{{spaces}}... after the easy divorce came easy marriage and [[casino]] gaming. Even prostitution is legal in Nevada, in any county that decides to allow it. Quite a few of them do.<ref>Lawrence M. Friedman, ''American Law in the Twentieth Century'' (New Haven: Yale University Press, 2002), pp. 596–597.</ref>}}

With the advent of [[air conditioning]] for summertime use and Southern Nevada's mild winters, the fortunes of the state began to turn around, as it did for [[Arizona]], making these two states the fastest growing in the Union.

====Prostitution====

{{See also|Prostitution in Nevada}}

Nevada is the only state where [[prostitution]] is legal{{snd}}in a licensed [[brothel]] in a county which has specifically voted to permit it. It is illegal in larger jurisdictions such as Clark County (which contains Las Vegas), [[Washoe County, Nevada|Washoe County]] (which contains Reno), and the independent city of [[Carson City, Nevada|Carson City]].

====Divorce====

Nevada's early reputation as a "divorce haven" arose from the fact that before the [[no-fault divorce]] revolution in the 1970s, divorces were difficult to obtain in the United States. Already having legalized gambling and prostitution, Nevada continued the trend of boosting its profile by adopting one of the most liberal divorce statutes in the nation. This resulted in ''[[Williams v. North Carolina (1942)]]'', {{ussc|317|287|1942}}, in which the [[U.S. Supreme Court]] ruled [[North Carolina]] had to give "[[Full Faith and Credit Clause|full faith and credit]]" to a Nevada divorce. The Court modified its decision in ''Williams v. North Carolina'' (1945), {{ussc|325|226|1945}}, by holding a state need not recognize a Nevada divorce unless one of the parties was domiciled there at the time the divorce was granted and the forum state was entitled to make its own determination.

As of 2009, Nevada's divorce rate was above the national average.<ref>{{cite web |url=http://www.reviewjournal.com/news/nevada-and-west/nevadas-divorce-rate-exceeds-national-average |title=Nevada's divorce rate exceeds national average – News – ReviewJournal.com |publisher=Lvrj.com |date=August 25, 2011 |access-date=January 17, 2013 |archive-url=https://web.archive.org/web/20130524184556/http://www.reviewjournal.com/news/nevada-and-west/nevadas-divorce-rate-exceeds-national-average |archive-date=May 24, 2013 |url-status=live }}</ref>

====Taxes====

Nevada's tax laws are intended to draw new residents and businesses to the state. Nevada has no [[personal income tax]] or [[corporate income tax]].<ref>{{cite web|url=http://taxfoundation.org/state-tax-climate/nevada|title=The Tax Foundation – Tax Research Areas > Nevada|website=Tax Foundation|access-date=September 15, 2010|archive-url=https://web.archive.org/web/20120622225631/http://taxfoundation.org/state-tax-climate/nevada|archive-date=June 22, 2012|url-status=live}}</ref> Since Nevada does not collect income data it cannot share such information with the federal government, the [[Internal Revenue Service|IRS]].<ref>Nicholas Shaxson: ''Treasure Islands, Tax Havens and the Men Who Stole the World''; The Bodley Head, London, 2011</ref>

The state [[sales tax]] (similar to VAT or GST) in Nevada is variable depending upon the county. The statewide tax rate is 6.85%, with five counties (Elko, Esmeralda, Eureka, Humboldt, and Mineral) charging this amount. Counties may impose additional rates via voter approval or through approval of the state legislature; therefore, the applicable sales tax varies by county from 6.85% to 8.375% (Clark County). Clark County, which includes Las Vegas, imposes four separate county [[option tax]]es in addition to the statewide rate: 0.25% for flood control, 0.50% for mass transit, 0.25% for infrastructure, and 0.25% for more law enforcement. In Washoe County, which includes Reno, the sales tax rate is 7.725%, due to county option rates for flood control, the ReTRAC train trench project, and mass transit, and an additional county rate approved under the Local Government Tax Act of 1991.<ref>{{cite web |url=http://tax.state.nv.us/documents/Sales_Tax_Map.pdf |title=Sales Tax Map |access-date=May 4, 2013 |url-status=dead |archive-url=https://web.archive.org/web/20130129083550/http://www.tax.state.nv.us/documents/Sales_Tax_Map.pdf |archive-date=January 29, 2013 }}</ref> The minimum Nevada sales tax rate changed on July 1, 2009.<ref>{{cite web |url=http://tax.state.nv.us/pubs.htm#Sales |title=Taxation Publications |publisher=Tax.state.nv.us |access-date=July 31, 2010 |url-status=dead |archive-url=https://web.archive.org/web/20100813171855/http://tax.state.nv.us/pubs.htm#Sales |archive-date=August 13, 2010 }}</ref>

The lodging tax rate in unincorporated Clark County, which includes the Las Vegas Strip, is 12%. Within the boundaries of the cities of Las Vegas and Henderson, the lodging tax rate is 13%.

Corporations such as [[Apple Inc.]] allegedly have set up investment companies and funds in Nevada to avoid paying taxes.<ref>{{cite magazine |url=http://www.thenation.com/article/164499/agony-and-ecstasy-and-disgrace-steve-jobs |title=The Agony and Ecstasy – and 'Disgrace' – of Steve Jobs |magazine=The Nation |date=November 9, 2011 |access-date=January 17, 2013 |archive-url=https://web.archive.org/web/20130123114212/http://www.thenation.com/article/164499/agony-and-ecstasy-and-disgrace-steve-jobs |archive-date=January 23, 2013 |url-status=live }}</ref>

====LGBT rights====

{{Main|Same-sex marriage in Nevada|LGBT rights in Nevada}}

In 2009, the [[Nevada Legislature]] passed a bill creating a domestic partnership registry which enables same-sex couples to enjoy the same rights as married couples. Due to the landmark decision in the case of ''[[Obergefell v. Hodges]]'', 576 U.S. 644 (2015), same-sex marriage was outright legalized in the state.

====Incorporation====

Nevada provides a friendly environment for the formation of corporations, and many (especially California) businesses have incorporated in Nevada to take advantage of the benefits of the Nevada statute. [[Nevada corporation]]s offer great flexibility to the board of directors and simplify or avoid many of the rules that are cumbersome to business managers in some other states. In addition, Nevada has no [[franchise tax]], although it does require businesses to have a license for which the business has to pay the state.

====Financial institutions====

Similarly, many U.S. states have [[usury]] laws limiting the amount of [[interest]] a lender can charge, but federal law allows corporations to "import" these laws from their home state. Nevada has no cap on interest rates that may be agreed to in contracts.<ref>{{cite web |url=https://www.findlaw.com/state/nevada-law/nevada-interest-rates-laws.html |access-date=2021-12-31 |title=Nevada Interest Rates Laws |archive-date=December 31, 2021 |archive-url=https://web.archive.org/web/20211231205657/https://www.findlaw.com/state/nevada-law/nevada-interest-rates-laws.html |url-status=live }}</ref>

====Alcohol and other drugs====

{{See also|Alcohol laws of Nevada|Cannabis in Nevada}}

Nevada has very liberal [[alcohol (drug)|alcohol]] laws. Bars are permitted to remain open 24{{spaces}}hours, with no "[[Last call (bar term)|last call]]". [[Liquor store]]s, [[convenience store]]s and supermarkets may also sell alcohol 24{{spaces}}hours per day and may sell beer, wine and spirits.

In 2016, Nevada voters approved [[Nevada Question 2 (2016)|Question{{spaces}}2]], which legalized the possession, transportation and cultivation of personal use amounts of [[marijuana]] for adults age 21 years and older, and authorized the creation of a regulated market for the sale of marijuana to adults age 21 years and older through state-licensed retail outlets.<ref>{{cite web |title=Initiative to Regulate and Tax Marijuana |publisher=Nevada Secretary of State |date=April 23, 2014 |url=http://nvsos.gov/Modules/ShowDocument.aspx?documentid=3294 |access-date=May 23, 2016 |url-status=dead |archive-url=https://web.archive.org/web/20160817223403/http://nvsos.gov/Modules/ShowDocument.aspx?documentid=3294 |archive-date=August 17, 2016 }}</ref> Nevada voters had previously approved [[medical marijuana]] in 2000, but rejected marijuana legalization in a similar referendum in 2006. Marijuana in all forms remains illegal under federal law.

Aside from cannabis legalization, non-alcohol drug laws are a notable exception to Nevada's otherwise libertarian principles. It is notable for having the harshest penalties for drug offenders in the country. Nevada remains the only state to still use [[mandatory sentencing|mandatory minimum sentencing]] guidelines for possession of drugs.<ref>{{Cite web|url=https://www.shouselaw.com/nevada/drug-possession.html|title=Las Vegas, Nevada "Possession of a Controlled Substance (Drug)" Laws|website=www.shouselaw.com|access-date=November 26, 2018|archive-url=https://web.archive.org/web/20181127064613/https://www.shouselaw.com/nevada/drug-possession.html |archive-date=November 27, 2018 |url-status=live}}</ref>

The [[SAMHSA|Substance Abuse and Mental Health Services Administration]] (SAMHSA) reported, in their Behavioral Health Barometer for Nevada, published in 2014, changes to substance abuse patterns and addiction across the southwestern state.<ref>{{Cite web|last=|first=|date=|title=Addiction and Mental Health in Nevada|url=https://deserthopetreatment.com/las-vegas-program/insurance/using-bho/|access-date=January 28, 2021|website=Desert Hope|archive-date=January 11, 2021|archive-url=https://web.archive.org/web/20210111133356/https://deserthopetreatment.com/las-vegas-program/insurance/using-bho/|url-status=live}}</ref> Between 2012 and 2013, adolescents in Nevada abused illicit substances at a slightly higher percentage than nationally. 10.2 percent of Nevada's adolescents abused illicit drugs compared to 9.2 percent across the United States. Between 2009 and 2013, 11.7 percent of all adolescents in the state reported abusing illicit, intoxicating substances in the month prior to the survey; this represents 25,000 adolescents.

====Smoking====

Nevada voters enacted a smoking ban ("The Nevada Clean Indoor Air Act") in November 2006 which became effective on December 8, 2006. It outlaws smoking in most workplaces and public places. Smoking is permitted in bars, but only if the bar serves no food, or the bar is inside a larger casino. Smoking is also permitted in casinos, certain hotel rooms, tobacco shops, and brothels.<ref>{{cite web |url=http://www.nevadaappeal.com/article/20071006/NEWS/110060112 |title=State smoking ban sparks zone-change request for Gardnerville parcel Nevada Appeal serving Carson City, Nevada |publisher=Nevadaappeal.com |date=October 6, 2007 |access-date=July 31, 2010 |archive-url=https://web.archive.org/web/20111211081512/http://www.nevadaappeal.com/article/20071006/NEWS/110060112 |archive-date=December 11, 2011 |url-status=live }}</ref> However, some businesses do not obey this law and the government tends not to enforce it.<ref>{{cite web |url=http://www.kvbc.com/Global/story.asp?S=6466938 |title=Have Nevada bars given up the smoking habit? |publisher=Kvbc.com |access-date=July 31, 2010 |url-status=dead |archive-url=https://web.archive.org/web/20110929004116/http://www.kvbc.com/Global/story.asp?S=6466938 |archive-date=September 29, 2011 }}</ref> In 2011, smoking restrictions in Nevada were relaxed for certain places which allow only people 21 or older inside.<ref>{{cite web |url=http://www.blacklobellolaw.com/tag/smoking-ban-loosened/ |title=Black & LoBello smoking ban loosened Archives " Black & LoBello |publisher=Blacklobellolaw.com |date=June 17, 2011 |access-date=July 27, 2014 |archive-url=https://web.archive.org/web/20141129065835/http://blacklobellolaw.com/tag/smoking-ban-loosened/ |archive-date=November 29, 2014 |url-status=live }}</ref>

====Crime====
{{main|Crime in Nevada}}
In 2006, the [[crime rate]] in Nevada was about 24% higher than the national average rate, though crime has since decreased. [[Property crimes]] accounted for about 85% of the total crime rate in Nevada, which was 21% higher than the national rate. The remaining 20.3% were [[violent crime]]s.<ref name="NICIC">{{cite news|url=http://www.nicic.org/Features/StateStats/?State=NV |title=Overview of Nevada's CorrectionalSystem |date=January 4, 2009 |publisher=NICIC |access-date=January 4, 2009 |url-status=dead |archive-url=https://web.archive.org/web/20080216065149/http://www.nicic.org/Features/StateStats/?State=NV |archive-date=February 16, 2008 }}</ref> A complete listing of crime data in the state for 2013 can be found here:<ref>{{cite web |url=http://nvrepository.state.nv.us/UCR/2013CrimeInNVannualReport.pdf |title=2013 Crime In Nevada Annual Report |publisher=NV Repository |date=2013 |access-date=November 21, 2014 |url-status=dead |archive-url=https://web.archive.org/web/20141129070517/http://nvrepository.state.nv.us/UCR/2013CrimeInNVannualReport.pdf |archive-date=November 29, 2014 }}</ref>