All Roll Calls
Yes: 61 • No: 2
NevadaAB47183rd Regular Session (2025)HouseWALLET
AN ACT relating to taxation; revising provisions governing the taxation of remote sales of cigars and pipe tobacco; revising provisions governing the licensing of remote retail sellers of cigars and pipe tobacco; revising provisions governing age verification for remote retail sales of certain tobacco products; providing penalties; making an appropriation; and providing other matters properly relating thereto.
Sponsored By: Brian Hibbetts (Republican)
Signed by Governor
BDR 32-846
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Bill Overview
Analyzed Economic Effects
6 provisions identified: 0 benefits, 4 costs, 2 mixed.
30% tax and bond for remote sellers
Beginning January 1, 2026, Nevada charges a 30% excise tax on the seller’s actual cost for each remote sale of cigars or pipe tobacco to Nevada consumers. The tax applies only if this year or last year you had over $100,000 in Nevada remote-sale receipts, or you made 200 or more Nevada remote sales. You must collect and pay the tax at the time of sale; not paying is a misdemeanor. You must also post a bond equal to your largest prior‑year quarterly precollected tax, at least $1,000 (cash bonds rounded up to the next $100). The Department can change the bond amount and may waive it after 5 straight years of on‑time payments.
Stronger penalties for tobacco sellers
Beginning January 1, 2026, the Department of Taxation can fine and suspend or revoke tobacco licenses after notice and a hearing. Civil fines can be up to $1,000 for a first violation and up to $5,000 for later ones. If you miss a tax payment, the penalty is 10% the first time, then 25% for a second, third, or later miss within 24 months; a third miss requires suspension or revocation. Grounds include not filing, filing wrong or incomplete reports or certifications, not paying tax, or illegal sales, purchases, imports, or exports. A first violation can mean up to a 60‑day suspension; later ones can mean up to 180 days or permanent loss. Permanent revocation is required for serious acts like disposing of product in the Department’s constructive possession or certain related felonies.
Age checks for online tobacco and vape
Beginning January 1, 2026, if you sell and ship tobacco, vapor, or nicotine products to Nevada buyers online or by phone, you must label the package with the product type. You must collect the buyer’s full name, date of birth, and residential address, and use an independent third‑party service to confirm the buyer is over 21. You must certify each year to the Attorney General that you use that service. Each violation can carry a civil fine up to $1,000 and can lead to license suspension or revocation and deceptive‑trade‑practice enforcement.
New rules for wholesale tobacco dealers
Beginning January 1, 2026, wholesale dealers must keep at least $5,000 in wholesale value of other tobacco products at each Nevada business location. You must file a monthly report on the Department’s form within 20 days after month‑end and pay the tax for the prior month with the report.
Broader product definitions and dealer categories
Beginning January 1, 2026, Nevada updates key definitions. “Vapor product” now includes non‑burning devices and parts that make inhaled vapor, like e‑cigs and vape pens, but excludes products the FDA regulates as drugs/devices and cannabis items subject to the cannabis excise tax. “Other tobacco product” now points to the updated definition section. Remote retail sellers are treated separately, not as retail or wholesale dealers, and the law clarifies how to figure wholesale price.
Funding and start dates for rules
The law lets agencies write rules and get ready now. Most new rules in this act take effect January 1, 2026. The Department of Taxation gets $206,369 for FY 2025–2026 and $206,253 for FY 2026–2027, effective July 1, 2025, for staff and related costs. Unused funds cannot be committed after June 30 each year and must revert by September 18, 2026, and September 17, 2027. Section 20.5 starts on July 1, 2027.
Sponsors & Cosponsors
Sponsor
Brian Hibbetts
Republican • House
Cosponsors
Duy Nguyen
Democratic • House
Roll Call Votes
Senate vote • 6/2/2025
Final Passage - Senate (2nd Reprint)
Yes: 21 • No: 0
House vote • 5/30/2025
Final Passage - Assembly (2nd Reprint)
Yes: 40 • No: 2
Actions Timeline
Chapter 477.
6/11/2025legislatureApproved by the Governor.
6/10/2025legislatureEnrolled and delivered to Governor.
6/6/2025legislatureIn Assembly. To enrollment.
6/4/2025HouseTo Assembly.
6/2/2025SenateRead third time. Passed. Title approved. (Yeas: 21, Nays: None.)
6/2/2025SenateRead second time.
6/1/2025SenateFrom committee: Do pass.
5/31/2025SenateRead first time. Referred to Committee on Revenue and Economic Development. To committee.
5/31/2025SenateIn Senate.
5/31/2025SenateRead third time. Passed, as amended. Title approved, as amended. (Yeas: 40, Nays: 2.) To Senate.
5/30/2025HouseFrom printer. To reengrossment. Reengrossed. Second reprint.
5/30/2025HouseRead third time. Amended. (Amend. No. 876.) To printer.
5/29/2025HousePlaced on General File.
5/29/2025HouseFrom committee: Amend, and do pass as amended.
5/29/2025HouseTo committee.
4/25/2025HouseFrom printer. To engrossment. Engrossed. First reprint.
4/25/2025HouseTo printer.
4/21/2025HouseRereferred to Committee on Ways and Means. Exemption effective.
4/21/2025HouseTaken from General File.
4/21/2025HouseRead second time. Amended. (Amend. No. 370.)
4/21/2025HousePlaced on Second Reading File.
4/21/2025HouseFrom committee: Amend, and do pass as amended.
4/21/2025HouseNotice of eligibility for exemption.
4/3/2025HouseFrom printer. To committee.
3/19/2025House
Bill Text
As Enrolled
As Introduced
Reprint 1
Reprint 2
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