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SB 431 Nevada Senate · 2025 Regular Session

Revises provisions relating to the excise tax on live entertainment. (BDR 32-692)

SB 431 expands Nevada’s excise tax on live entertainment to include ticket resales, requiring resellers to collect and remit the tax on secondary sales (previously only applied to original purchases). It eliminates an existing exemption for professional sports events (e.g., Las Vegas Raiders games), now subjecting them to the same 9% tax. The bill also mandates that online platforms facilitating ticket resales - like StubHub or Ticketmaster - must collect the tax if they process over $100,000 in gross receipts or 200+ transactions annually, unless resellers agree to handle collection. This directly affects ticket resellers, online marketplaces, and event organizers hosting live entertainment, including professional sports teams.
Issues: ✓ Budget & TaxesSupports Budget & TaxesExpands excise tax to ticket resales and removes sports event exemption, increasing tax revenue by closing a loophole and broadening the tax base.95% confidence
Bill status passed 3 of 5 stages cleared
Introduction
Mar 2025
Committee Review
Jun 2025
Senate Passage
May 2025
Assembly Passage
Governor
Introduced Mar 24, 2025 Last action Jun 3, 2025
Maddy AI version diff · 2 comparisons

What changed between versions

Reprint 1 → Reprint 2 · 6 edits
MODERATE
The bill was reprinted with amendments adopted on May 29, 2025, updating the legislative digest and adding new provisions for tax distribution and implementation. The changes clarify how tax proceeds are distributed to transportation commissions and introduce new definitions and requirements for marketplace facilitators.
Scope change
The bill's scope was expanded to include new distribution mechanisms for tax proceeds to regional transportation commissions and added provisions for ballot question contingencies.
FISCAL

Updated the legislative digest to reflect new distribution rules where one-third of tax proceeds go to regional transportation commissions for periods starting after January 1, 2026, increasing to one-ninth if a ballot question is not approved by January 1, 2029.

Added new provisions requiring that tax distributions to transportation commissions be calculated after subtracting amounts already distributed to the Nevada Arts Council.

TIMELINE

Established specific dates for when new tax distribution rules take effect, including January 1, 2026, for the one-third distribution and July 1, 2029, for the one-ninth distribution if ballot measures are not approved.

REQUIREMENT

Added an appropriation provision for the Department of Taxation to cover expenses related to implementing the new bill provisions.

DEFINITION

Added new definitions for terms like 'marketplace facilitator' and 'affiliate' to clarify who is subject to tax collection and remittance requirements.

ENFORCEMENT

Expanded the Department of Taxation's authority to adopt regulations requiring certain persons who receive fees for listing or advertising resale transactions to collect and remit tax under specific conditions.

Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
9
Key actions
5
Committee
5
Jun 1, 2025
Upper · Passed
From committee: Do pass. Placed on Second Reading File. Read second time.
upper
May 29, 2025
Upper · Passed
From committee: Amend, and do pass as amended. Placed on General File. Read third time. Amended. (Amend. No. 851.) Reprinting dispensed with. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 16, Nays: 5.) To printer.
upper
Apr 24, 2025
Upper · Passed
From printer. To engrossment. Engrossed. First reprint. To committee.
upper
Apr 21, 2025
Upper · Passed
From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 366.) Taken from General File. Re-referred to Committee on Finance. Exemption effective. To printer.
upper
Mar 26, 2025
Upper · Passed
From printer. To committee.
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.