AB 471 Nevada Assembly · 2025 Regular Session

Revises provisions governing remote sales of certain tobacco products. (BDR 32-846)

AB 471 revises Nevada’s tax and licensing rules for remote sales of cigars and pipe tobacco. It requires online sellers to pay tax based on their actual cost (not the retail price), file monthly sales reports like wholesalers, and obtain licenses with identical fees and bonding requirements. The bill also prohibits remote sellers from claiming tax collection cost credits and clarifies inventory rules for wholesale dealers. It directly affects businesses selling cigars or pipe tobacco online or by mail to Nevada residents. These changes aim to align remote tobacco sales with existing wholesale tax and reporting standards.
Bill status signed all 5 stages cleared
Introduction
Mar 2025
Committee Review
May 2025
Assembly Passage
Jun 2025
Senate Passage
Jun 2025
Signed into Law
Jun 2025
Introduced Mar 17, 2025 Signed Jun 10, 2025
Maddy AI version diff · 3 comparisons

What changed between versions

Reprint 2 As Enrolled · 3 edits · Jun 10, 2025
MINOR
The bill was converted from a draft version to its final 'As Enrolled' form, adding a formal chapter title and a detailed Legislative Counsel's Digest that explains the new tax rules for online cigar and pipe tobacco sales. The core policy content regarding tax rates, definitions, and reporting requirements remains substantively unchanged, though the formatting was standardized to match official legislative records.
Scope change
The bill's scope remains focused on taxing remote sales of cigars and pipe tobacco, but the final version now includes a comprehensive summary explaining how the tax applies to out-of-state sellers and outlines specific licensing and reporting obligations.
TECHNICAL

Added a formal chapter heading and detailed Legislative Counsel's Digest to provide a plain-language summary of the bill's provisions for voters and officials.

Standardized the formatting of the header, including the bill number, authors, and session information, to match the official enrolled version.

Removed draft-specific markers such as the 'Reprint 2' label and internal tracking numbers used during the legislative review process.

Floor votes · Senate Jun 2, 2025 · Assembly May 30, 2025

How they voted

200
Passed
Total votes 20
Jun 2, 2025
D Democratic12
12 Yea
100% Yea
R Republican8
8 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
14
Key actions
9
Committee
5
Jun 10, 2025
Signed into law
Approved by the Governor.
executive
Jun 4, 2025
Lower · Passed
In Assembly. To enrollment.
lower
Jun 2, 2025
Upper · Passed
Read third time. Passed. Title approved. (Yeas: 21, Nays: None.) To Assembly.
upper
May 31, 2025
Upper · Passed
In Senate. Read first time. Referred to Committee on Revenue and Economic Development. To committee. From committee: Do pass.
upper
May 30, 2025
Lower · Passed
From printer. To reengrossment. Reengrossed. Second reprint. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 40, Nays: 2.) To Senate.
lower
May 29, 2025
Lower · Passed
From committee: Amend, and do pass as amended. Placed on General File. Read third time. Amended. (Amend. No. 876.) To printer.
lower
Apr 25, 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. 370.) 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
1 primary · 1 co-sponsor

Sponsors