AB 453 Nevada Assembly · 2025 Regular Session

Revises provisions relating to taxation. (BDR 32-895)

AB 453 imposes a new tax on digital products (such as software, e-books, and streaming services) sold to Nevada residents, requiring online retailers and platforms with over $100,000 in Nevada sales or 200+ transactions to collect and remit the tax at the local sales rate. It lowers Nevada’s commerce tax threshold from $4 million to $3.5 million in annual revenue, expanding the number of businesses subject to this tax. The bill also removes an exemption for professional sports events, meaning venues hosting such games must now pay Nevada’s live entertainment tax. These changes directly affect digital sellers, larger Nevada-based businesses, and sports venues.

Bill status in committee 1 of 4 stages cleared

Introduction

Mar 2025

Committee Review

Floor Vote

Governor

Introduced Mar 17, 2025 Last action Jun 3, 2025

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What changed between versions

As Introduced → Reprint 1 · 3 edits

MINOR

This bill was amended to add restrictions on transferable tax credits when state funds are transferred from the Rainy Day Fund, and to clarify the effective date of the bill's provisions. The original commerce tax threshold reduction and live entertainment tax changes were removed from the digest, suggesting they may have been addressed separately or are no longer included in this version.

Scope change

The bill's scope was modified to include restrictions on transferable tax credits during fiscal emergencies, while the commerce tax threshold reduction and live entertainment tax changes were removed from the Legislative Counsel's Digest.

FISCAL

Added restrictions prohibiting the issuance or use of transferable tax credits when money is transferred from the Account to Stabilize the Operation of the State Government (Rainy Day Fund) or during a fiscal emergency.

TIMELINE

Changed the effective date from July 1, 2025 for commerce tax and live entertainment tax provisions to January 1, 2026 for all provisions, and removed the specific effective dates for commerce tax and live entertainment tax from the digest.

REQUIREMENT

Removed from the Legislative Counsel's Digest the details about decreasing the Nevada gross revenue threshold from $4,000,000 to $3,500,000 for commerce tax and eliminating the exemption for live entertainment tax on professional sports teams.

Floor votes

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 24, 2025

Lower · Passed

From printer. To engrossment. Engrossed. First reprint. To committee.

lower

Apr 21, 2025

Lower · Passed

From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 470.) Taken from General File. Rereferred to Committee on Ways and Means. Exemption effective. To printer.

lower

Mar 19, 2025

Lower · Passed

From printer. To committee.

lower

2 primary · 0 co-sponsors