# Nevada AB359: AN ACT relating to taxes on retail sales; providing for the submission to the voters of the question whether the Sales and Use Tax Act of 1955 should be amended to provide an exemption from the tax for certain coins, currency and bullion; providing for the exemptions from certain analogous taxes if the voters approve this amendment to the Sales and Use Tax Act of 1955; and providing other matters properly relating thereto.

Nevada AB359, AN ACT relating to taxes on retail sales; providing for the submission to the voters of the question whether the Sales and Use Tax Act of 1955 should be amended to provide an exemption from the tax for certain coins, currency and bullion; providing for the exemptions from certain analogous taxes if the voters approve this amendment to the Sales and Use Tax Act of 1955; and providing other matters properly relating thereto., is a 83rd Regular Session (2025) House bill sponsored by Bert K. Gurr (Republican), Danielle Gallant (Republican), Ken Gray (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-AB359-83rd2025
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nevada AB359
- State: Nevada
- Session: 83rd Regular Session (2025)
- Title: AN ACT relating to taxes on retail sales; providing for the submission to the voters of the question whether the Sales and Use Tax Act of 1955 should be amended to provide an exemption from the tax for certain coins, currency and bullion; providing for the exemptions from certain analogous taxes if the voters approve this amendment to the Sales and Use Tax Act of 1955; and providing other matters properly relating thereto.
- Status: failed
- Chamber: House
- Introduced: 2025-03-04
- Last action: 2025-06-03, (No further action taken.)
- Sponsors: Bert K. Gurr (Republican), Danielle Gallant (Republican), Ken Gray (Republican)
- Cosponsors: 3
- Subjects: BDR 32-147
- Touches household money: yes
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Nevada voters decide coin buyers’ tax break: benefit, medium. Beginning October 1, 2025, the law requires a statewide vote on November 3, 2026, on a coin and bullion tax break. The exemption requires approval by a majority of votes cast on the question. With that approval, qualifying purchases, storage, and use are tax-free from January 1, 2027, through Decem…

## Sponsors and cosponsors

- Sponsor: Bert K. Gurr (Republican), House
- Sponsor: Danielle Gallant (Republican), House
- Sponsor: Ken Gray (Republican), House
- Cosponsor: Brian Hibbetts (Republican), House
- Cosponsor: PK O’Neill (Republican), House
- Cosponsor: Rich DeLong (Republican), 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: Do pass. (House)
- 2025-03-10: Notice of eligibility for exemption. (House)
- 2025-03-05: From printer. To committee. (House)
- 2025-03-04: 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/AB359.pdf)

## Related bills

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## Sources
- [As Introduced (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB359.pdf)

## Related
- [AB397: AN ACT relating to higher education; revising provisions governing certain waiv…](https://policyrisk.com/state-bill/NV-AB397-83rd2025)
- [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)
- [AB388: AN ACT relating to employment; requiring certain public and private employers t…](https://policyrisk.com/state-bill/NV-AB388-83rd2025)
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Source: PRIA, https://policyrisk.com/state-bill/NV-AB359-83rd2025 (as of 2026-11-01).