Imposes a tax on the retail sale of certain digital products. (BDR 32-700)

SB 392 imposes a sales tax on the retail sale of specific digital products (like software, ringtones, digital books, and videos) delivered electronically to Nevada residents. It requires out-of-state retailers and digital platforms (e.g., app stores) with over $100,000 in Nevada sales or 200+ transactions annually to collect and remit the tax at the same rate as Nevada’s local sales tax. The tax applies to sales where the product is electronically transferred to a Nevada end user, with collection rules mirroring existing sales tax administration. The law takes effect January 1, 2026, and excludes occasional sales or transactions where sellers assume tax responsibility.