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AB 535 Nevada Assembly · 2025 Regular Session

Revises provisions relating to the sales tax exemption for organizations created for religious, charitable or educational purposes. (BDR 32-812)

AB 535 simplifies the process for religious, charitable, and educational nonprofits to qualify for Nevada's sales tax exemption. It allows these organizations to prove eligibility by showing they are recognized as 501(c)(3) tax-exempt by the IRS, instead of meeting the previous detailed requirements about their "sole or primary purpose." This change directly affects nonprofits seeking to avoid sales tax on purchases related to their exempt activities. The bill updates Nevada law to align with federal tax standards, making the exemption process more straightforward for qualifying organizations.
Issues: ✓ Budget & TaxesSupports Budget & TaxesSimplifies sales tax exemption for nonprofits, providing tax relief to qualifying organizations per bill summary.90% confidence
Bill status signed all 5 stages cleared
Introduction
Mar 2025
Committee Review
May 2025
Assembly Passage
May 2025
Senate Passage
May 2025
Signed into Law
Jun 2025
Introduced Mar 24, 2025 Signed Jun 5, 2025
Maddy AI version diff · 3 comparisons

What changed between versions

Reprint 2 → As Enrolled · 4 edits · Jun 5, 2025
MODERATE
This bill updates the legal definitions for organizations eligible for sales and use tax exemptions in Nevada, specifically clarifying criteria for religious, charitable, and educational entities. It adds detailed requirements for qualifying as a charitable organization and ensures consistency with federal tax codes.
Scope change
The scope of the bill remains focused on tax administration, but the specific eligibility rules for receiving tax exemptions have been expanded and refined.
ELIGIBILITY

Updated the definition of 'religious purposes' to explicitly include integrated auxiliaries, men's/women's/youth groups, schools, mission societies, and conventions of churches.

Refined the definition of 'charitable purposes' to require that the organization advances a public purpose, provides services to an indefinite class of people, or operates a licensed hospital or medical facility.

Expanded the definition of 'educational purposes' to include providing athletic, cultural, or social activities for children, as well as displaying visual or performing arts to the public.

DEFINITION

Revised the cross-references within the statute to align subsection numbers correctly, ensuring the law functions as intended.

Floor votes · Senate May 22, 2025 · Assembly Apr 22, 2025

How they voted

20–0
Passed
Total votes 20
May 22, 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
16
Key actions
7
Committee
3
Jun 5, 2025
Signed into law
Approved by the Governor.
executive
May 27, 2025
Lower · Passed
Senate Amendment No. 624 concurred in. To enrollment.
lower
May 22, 2025
Upper · Passed
Read third time. Passed, as amended. Title approved. (Yeas: 21, Nays: None.) To printer.
upper
May 21, 2025
Upper · Passed
From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 624.) Reprinting dispensed with.
upper
Apr 22, 2025
Lower · Passed
Read third time. Passed, as amended. Title approved, as amended. (Yeas: 42, Nays: None.) To printer.
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. 472.) Dispensed with reprinting.
lower
Mar 26, 2025
Lower · Passed
From printer. To committee.
lower
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.