# Nevada AB453: AN ACT relating to taxation; providing for the imposition, administration, collection and enforcement of a tax on certain digital products electronically transferred to a purchaser; prohibiting the issuance and use of certain transferable tax credits if money is transferred or allocated from the Account to Stabilize the Operation of the State Government; stating the intent of the Legislature to review the transferable tax credits which the State is authorized to issue under certain circumstance; providing penalties; and providing other matters properly relating thereto. Nevada AB453, AN ACT relating to taxation; providing for the imposition, administration, collection and enforcement of a tax on certain digital products electronically transferred to a purchaser; prohibiting the issuance and use of certain transferable tax credits if money is transferred or allocated from the Account to Stabilize the Operation of the State Government; stating the intent of the Legislature to review the transferable tax credits which the State is authorized to issue under certain circumstance; providing penalties; and providing other matters properly relating thereto., is a 83rd Regular Session (2025) House bill sponsored by Natha C. Anderson (Democratic), Venicia Considine (Democratic); 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-AB453-83rd2025 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nevada AB453 - State: Nevada - Session: 83rd Regular Session (2025) - Title: AN ACT relating to taxation; providing for the imposition, administration, collection and enforcement of a tax on certain digital products electronically transferred to a purchaser; prohibiting the issuance and use of certain transferable tax credits if money is transferred or allocated from the Account to Stabilize the Operation of the State Government; stating the intent of the Legislature to review the transferable tax credits which the State is authorized to issue under certain circumstance; providing penalties; and providing other matters properly relating thereto. - Status: failed - Chamber: House - Introduced: 2025-03-17 - Last action: 2025-06-03, (No further action taken.) - Sponsors: Natha C. Anderson (Democratic), Venicia Considine (Democratic) - Cosponsors: 0 - Subjects: BDR 32-895 - Touches household money: yes - Economic provisions PRIA read: 32 ## Summary No summary available. ## Bill overview: provisions PRIA read - Digital buyers get state privacy notices: benefit, low. Beginning January 1, 2026, the Department of Taxation must include digital product consumers in its public privacy notice. The notice explains how the State collects, uses, and keeps personal information, including information about tax-exempt buyers. This notice requirement does not itself change… - Buyers get limits on digital taxes: benefit, low. Beginning January 1, 2026, digital products transferred in sales that qualify as occasional sales are exempt from sales and use tax. Buyers also avoid use tax when the sale receipts must already count toward the law’s digital sales tax. The Tax Commission and Department of Taxation cannot tax trans… - Digital newspaper buyers get tax exemptions: benefit, low. You do not pay this tax on digital newspapers issued, on average, at least once a week. Other publications do not qualify just because they provide news or commentary. The law also exempts transactions that federal law or the U.S. or Nevada Constitution bars Nevada from taxing. - Digital tax relief for Guard households: benefit, low. Full-time Nevada National Guard members called into active service can get an exemption from digital product taxes. Relatives qualify if they share the member’s Nevada home and are related within the first degree by blood, adoption, or marriage. Relatives who shared that home also qualify if the me… - Students avoid tax on qualifying textbooks: benefit, low. Covered digital textbooks sold within the Nevada System of Higher Education are exempt from this tax. Other digital products do not qualify just because they are used for education. - Low-volume sellers get less frequent filing: benefit, low. Taxpayers with no more than $10,000 in taxable sales per month generally report and pay quarterly. Quarterly filers switch to annual reporting after three quarters with no tax due or four quarters with sales totaling $1,500 or less. Annual reporting ends when sales exceed $1,500 during that annual… - Retailers deduct qualifying unpaid customer debts: benefit, low. Retailers can deduct bad debts meeting the federal section 166 standard, including those not required to file federal returns. The deduction excludes specified interest or finance charges, tax, collection expenses, and unpaid amounts tied to products withheld pending full payment. Retailers must cl… - Retailers keep allowance for collecting taxes: benefit, low. Taxpayers making qualifying payments under the law can keep 0.25% of those taxes to cover collection costs. Nevada Tax Commission regulations can authorize a different amount needed to carry out the Streamlined Sales and Use Tax Agreement. - Governments and nonprofits get digital exemptions: benefit, low. Listed federal, Nevada state, and Nevada local government entities are exempt from tax on digital product purchases. Religious, charitable, and educational nonprofits get sales and use tax exemptions for products used in Nevada to further their qualifying purposes. They must operate without profit… - Marketplaces get limited tax error relief: benefit, low. A marketplace facilitator avoids liability for underpayments caused by an unaffiliated seller’s wrong information after reasonable efforts to get accurate information. The seller or purchaser remains liable, as applicable. Other errors on sales before January 1, 2026 can qualify for transitional re… - Nevada buyers pay digital product taxes: cost, medium. Beginning January 1, 2026, Nevada taxes covered digital products, including digital books, music, videos, games, and subscriptions. The tax covers both permanent and temporary access. The rate matches the combined sales tax rates for physical goods in the county assigned under the law’s location ru… - Unpaid digital taxes bring added charges: cost, medium. The Department of Taxation can estimate tax when a required return is missing or it finds a return unsatisfactory. A determination caused by failure to file adds a 10% penalty, plus applicable interest. Late payments carry a graduated penalty up to 10%, plus 0.75% interest per month or part of a mo… - Businesses may need tax security deposits: cost, medium. The Department can require security when needed to ensure compliance with the digital tax law. Normal limits are twice estimated average quarterly tax, three times estimated average monthly tax, or four times estimated average annual tax. For habitually delinquent taxpayers, limits rise to three, f… - Tax evasion brings fines and jail: cost, medium. A person required to file or verify a report commits a gross misdemeanor by filing a false return to evade a legally required determination. Each offense carries a $300 to $5,000 fine, up to 364 days in jail, or both. A false resale certificate is a misdemeanor when used to evade tax despite knowin… - Buyers owe tax after changing use: cost, low. A purchaser who certifies an exempt use owes tax if the product is instead used for another purpose. The law treats that different use as a retail sale. The purchaser’s cost becomes the taxable sale amount. - Retailers must show digital taxes separately: cost, low. Beginning January 1, 2026, retailers collecting digital product tax must show it separately from the product price on receipts. Retailers cannot tell customers they will absorb the tax, leave it off the selling price, or refund amounts charged as tax. Violating either rule is a misdemeanor. - Businesses face records and audit costs: cost, low. Covered people and businesses must keep required tax records for at least four years if they file required returns. Those who fail to file must keep them for eight years; the Department can allow earlier destruction in writing. Covered taxpayers must reimburse state travel allowances and other actu… - Digital businesses must register with Nevada: cost, low. Beginning January 1, 2026, sellers doing business in Nevada must register or obtain a permit; permit applications cost $5. Retailers selling covered products for Nevada use must register and report Nevada agents and business locations. Businesses buying covered products for Nevada use must register… - Retailers face bad-debt deduction penalties: cost, low. A retailer’s first return violating the bad-debt deduction rules receives a warning. The first or second later violating return in a calendar year costs the deduction claimed, capped at $1,000. A third or later violating return costs three times the deduction claimed, capped at $3,000. If an audit… - Retailers face county tax reporting penalties: cost, low. Covered returns must separate sales receipts or purchase prices by county under the sale, delivery, or first-use location rules. A retailer’s first violating return receives a warning. The first or second later violating return in a calendar year carries a penalty capped at $1,000. A third or later… - Retailers must collect and safeguard taxes: cost, low. Retailers with a Nevada business location must collect tax on nonexempt digital products sold for Nevada use. Collection occurs at sale, or when a previously untaxed use becomes taxable, and purchasers must receive receipts. Collected taxes are owed to Nevada and must stay in a separate account hel… - Marketplaces must collect Nevada sales taxes: cost, low. Marketplace facilitators must collect and remit Nevada taxes after exceeding $100,000 in relevant Nevada sales or reaching 200 transactions. The threshold counts physical goods and covered digital products. Collection duties apply in the threshold year and the following calendar year. A marketplace… - More retailers must collect Nevada taxes: cost, low. Retailers with a constitutionally sufficient connection to Nevada must follow the law’s tax requirements. Remote retailers qualify with more than $100,000 in Nevada sales or at least 200 transactions in the current or preceding year. The thresholds count physical goods and covered digital products.… - Businesses face rules for resale exemptions: mixed, medium. Sales are presumed taxable, and digital products delivered in Nevada are presumed used there, unless shown otherwise. Businesses can claim resale treatment with a certificate and any required registration or permit. They must intend regular business broadcasting, transmitting, licensing, distributi… - Taxpayers get refunds with some limits: mixed, low. After State Board of Examiners approval, duplicate or wrongly collected payments first cover amounts owed; the balance is refunded. Purchasers seeking State relief for use tax overpaid to a retailer required to collect it need the retailer’s receipt. Refund claims generally must be filed within thr… - Retailers gain protection with exemption records: mixed, low. Retailers must collect required exemption information, keep records, and provide them when the Department requests them. A compliant retailer generally avoids liability for a purchaser’s improper exemption claim; the purchaser remains liable. Protection does not cover fraud, unlawful solicitation,… - Counties receive locally assigned digital taxes: mixed, low. Nevada distributes digital product tax payments through General Fund sales and use tax accounts in matching proportions. Certain receipts follow a new rule instead of the existing allocation rules. Those receipts go to the county where the digital sale is legally treated as taking place. This chang… - Credit holders face fiscal emergency freezes: mixed, low. Beginning July 1, 2025, these restrictions cover transferable credit programs authorized by legislation enacted on or after that date. They require an approved Rainy Day Fund transfer or legislative allocation, plus a declared fiscal emergency. The Legislature declares the emergency, or, when it is… - Marketplace protections limit buyers’ tax claims: mixed, low. The law bars private lawsuits and remedies against marketplace operators under its marketplace tax rules. Operators required to collect tax are also protected from civil overpayment claims when acting in good faith and without malicious intent. Taxpayers keep their statutory right to seek a refund.… - Nevada advertising brings tax enforcement rules: mixed, low. For tax enforcement, qualifying advertising businesses count as the advertiser’s agent and as retailers with a Nevada business location. This covers paid commercial ads distributed in Nevada, aimed mainly at Nevada residents and only secondarily at neighboring residents. The advertising business ha… - Nonprofits need renewable tax exemption letters: mixed, low. Qualifying organizations must apply to the Department of Taxation for a nonprofit exemption letter. Approved letters last five years and can be renewed for another five years. Organizations must give retailers a copy to claim an exempt sale. Retailers must keep the copy and provide it to the Depart… - Referrers face collection or notice duties: mixed, low. The Department can adopt rules requiring qualifying sales referrers to collect and remit Nevada taxes. Rules can cover referrals generating more than $100,000 in Nevada sales or at least 200 transactions during a calendar year. They can also cover the following year. Referrers must receive an exemp… ## Sponsors and cosponsors - Sponsor: Natha C. Anderson (Democratic), House - Sponsor: Venicia Considine (Democratic), House ## Actions (12) - 2025-06-03: (No further action taken.) (House) - 2025-04-24: To committee. (House) - 2025-04-24: From printer. To engrossment. Engrossed. First reprint. (House) - 2025-04-21: To printer. (House) - 2025-04-21: Rereferred to Committee on Ways and Means. Exemption effective. (House) - 2025-04-21: Taken from General File. (House) - 2025-04-21: Read second time. Amended. (Amend. No. 470.) (House) - 2025-04-21: Placed on Second Reading File. (House) - 2025-04-21: From committee: Amend, and do pass as amended. (House) - 2025-03-27: Notice of eligibility for exemption. (House) - 2025-03-19: From printer. To committee. (House) - 2025-03-17: 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/AB453.pdf) - Reprint 1: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB453_R1.pdf) ## Related bills - 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) - 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) - AB463: AN ACT relating to insurance; requiring certain health insurers to respond to requests for prior authorization for medical or dental care within a certain amou… (signed) ## Sources - [As Introduced (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB453.pdf) - [Reprint 1 (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB453_R1.pdf) ## Related - [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) - [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) - [AB463: AN ACT relating to insurance; requiring certain health insurers to respond to r…](https://policyrisk.com/state-bill/NV-AB463-83rd2025) - [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-AB453-83rd2025 (as of 2026-11-01).