# Nevada AB307: AN ACT relating to taxation; eliminating the excise taxes on wholesale sales of cannabis; increasing the amount of the excise tax on retail sales of cannabis and cannabis products; revising the manner in which the revenues from the excise tax on retail sales of cannabis and cannabis products must be distributed; and providing other matters properly relating thereto. Nevada AB307, AN ACT relating to taxation; eliminating the excise taxes on wholesale sales of cannabis; increasing the amount of the excise tax on retail sales of cannabis and cannabis products; revising the manner in which the revenues from the excise tax on retail sales of cannabis and cannabis products must be distributed; and providing other matters properly relating thereto., is a 83rd Regular Session (2025) House bill sponsored by Danielle Gallant (Republican), Lisa K. Cole (Republican); status failed, last action 2025-06-03 ((No further action taken.)); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/NV-AB307-83rd2025 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nevada AB307 - State: Nevada - Session: 83rd Regular Session (2025) - Title: AN ACT relating to taxation; eliminating the excise taxes on wholesale sales of cannabis; increasing the amount of the excise tax on retail sales of cannabis and cannabis products; revising the manner in which the revenues from the excise tax on retail sales of cannabis and cannabis products must be distributed; and providing other matters properly relating thereto. - Status: failed - Chamber: House - Introduced: 2025-02-27 - Last action: 2025-06-03, (No further action taken.) - Sponsors: Danielle Gallant (Republican), Lisa K. Cole (Republican) - Cosponsors: 1 - Subjects: BDR 32-149 - Touches household money: yes - Economic provisions PRIA read: 3 ## Summary No summary available. ## Bill overview: provisions PRIA read - Cannabis growers stop paying wholesale excise tax: benefit, medium. Beginning July 1, 2025, Nevada ends the 15% excise tax on qualifying first in-state wholesale cannabis sales. This covers sales by medical and adult-use cultivation facilities to another cannabis business. The law also repeals the rule authorizing wholesale fair-market-value procedures. Growers pay… - Higher taxes for adult-use cannabis buyers: cost, medium. Beginning July 1, 2025, Nevada raises the adult-use cannabis excise tax from 10% to 14.25% of the sale price. It applies to in-state sales by adult-use cannabis stores and consumption lounges. Sellers owe the tax but may pass it on to buyers, on top of state and local sales taxes. Qualifying medica… - Cannabis tax funds schools, not local governments: mixed, low. Beginning July 1, 2025, retail cannabis excise tax money first pays the Cannabis Compliance Board's costs under state cannabis laws. The Board determines how much it needs for those costs. Any money left goes to the State Education Fund to support public K–12 school operations. Local governments no… ## Sponsors and cosponsors - Sponsor: Danielle Gallant (Republican), House - Sponsor: Lisa K. Cole (Republican), House - Cosponsor: Cecelia González (Democratic), House ## Actions (8) - 2025-06-03: (No further action taken.) (House) - 2025-04-15: Rereferred to Committee on Ways and Means. Exemption effective. To committee. (House) - 2025-04-15: Taken from General File. (House) - 2025-04-15: Read second time. (House) - 2025-04-14: From committee: Without recommendation. (House) - 2025-03-06: Notice of eligibility for exemption. (House) - 2025-02-28: From printer. To committee. (House) - 2025-02-27: Read first time. Referred to Committee on Revenue. To printer. (House) ## Bill text - As Introduced: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB307.pdf) ## Related bills - AB259: AN ACT relating to health care; prohibiting certain actions related to pricing and reimbursement for certain drugs; creating a cause of action for violating su… (vetoed) - AB188: AN ACT relating to the Public Employees' Benefits Program; requiring the Board of the Public Employees' Benefits Program to report certain information relating… (vetoed) - SB217: AN ACT relating to health care; prohibiting a governmental entity from substantially burdening certain activity relating to assisted reproduction under certain… (vetoed) - AB499: AN ACT relating to elections; requiring, with certain exceptions, a registered voter show photo identification to vote in person; requiring the Department of M… (vetoed) - AB397: AN ACT relating to higher education; revising provisions governing certain waivers of fees provided by the Board of Regents of the University of Nevada; revisi… (vetoed) - AB301: AN ACT relating to community development; requiring certain records to be maintained by the board of trustees of certain general improvement districts; increas… (signed) ## Sources - [As Introduced (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB307.pdf) ## Related - [AB259: AN ACT relating to health care; prohibiting certain actions related to pricing…](https://policyrisk.com/state-bill/NV-AB259-83rd2025) - [AB188: AN ACT relating to the Public Employees' Benefits Program; requiring the Board…](https://policyrisk.com/state-bill/NV-AB188-83rd2025) - [SB217: AN ACT relating to health care; prohibiting a governmental entity from substant…](https://policyrisk.com/state-bill/NV-SB217-83rd2025) - [AB499: AN ACT relating to elections; requiring, with certain exceptions, a registered…](https://policyrisk.com/state-bill/NV-AB499-83rd2025) - [AB397: AN ACT relating to higher education; revising provisions governing certain waiv…](https://policyrisk.com/state-bill/NV-AB397-83rd2025) - [AB301: AN ACT relating to community development; requiring certain records to be maint…](https://policyrisk.com/state-bill/NV-AB301-83rd2025) - [Nevada bills](https://policyrisk.com/states/nevada/bills) - [Nevada state hub](https://policyrisk.com/states/nevada) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/NV-AB307-83rd2025 (as of 2026-11-01).