# Nevada AB471: 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. Nevada AB471, 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., is a 83rd Regular Session (2025) House bill sponsored by Brian Hibbetts (Republican); status signed, last action 2025-06-11 (Chapter 477.); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/NV-AB471-83rd2025 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nevada AB471 - State: Nevada - Session: 83rd Regular Session (2025) - Title: 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. - Status: signed - Chamber: House - Introduced: 2025-03-17 - Last action: 2025-06-11, Chapter 477. - Sponsor: Brian Hibbetts (Republican) - Cosponsors: 1 - Subjects: BDR 32-846 - Touches household money: yes - Roll calls: 2 (61 yes, 2 no in all) - Economic provisions PRIA read: 6 ## Summary No summary available. ## Bill overview: provisions PRIA read - 30% tax and bond for remote sellers: cost, high. 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… - Stronger penalties for tobacco sellers: cost, high. 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 secon… - Age checks for online tobacco and vape: cost, medium. 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 c… - New rules for wholesale tobacco dealers: cost, medium. 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: mixed, low. 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 pr… - Funding and start dates for rules: mixed, low. 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 e… ## Sponsors and cosponsors - Sponsor: Brian Hibbetts (Republican), House - Cosponsor: Duy Nguyen (Democratic), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-06-02 | Senate | Final Passage - Senate (2nd Reprint) | pass | 21 | 0 | | | 2025-05-30 | House | Final Passage - Assembly (2nd Reprint) | pass | 40 | 2 | | ## Actions (26) - 2025-06-11: Chapter 477. (legislature) - 2025-06-10: Approved by the Governor. (legislature) - 2025-06-06: Enrolled and delivered to Governor. (legislature) - 2025-06-04: In Assembly. To enrollment. (House) - 2025-06-02: To Assembly. (Senate) - 2025-06-02: Read third time. Passed. Title approved. (Yeas: 21, Nays: None.) (Senate) - 2025-06-01: Read second time. (Senate) - 2025-05-31: From committee: Do pass. (Senate) - 2025-05-31: Read first time. Referred to Committee on Revenue and Economic Development. To committee. (Senate) - 2025-05-31: In Senate. (Senate) - 2025-05-30: Read third time. Passed, as amended. Title approved, as amended. (Yeas: 40, Nays: 2.) To Senate. (House) - 2025-05-30: From printer. To reengrossment. Reengrossed. Second reprint. (House) - 2025-05-29: Read third time. Amended. (Amend. No. 876.) To printer. (House) - 2025-05-29: Placed on General File. (House) - 2025-05-29: From committee: Amend, and do pass as amended. (House) - 2025-04-25: To committee. (House) - 2025-04-25: 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. 370.) (House) - 2025-04-21: Placed on Second Reading File. (House) - 2025-04-21: From committee: Amend, and do pass as amended. (House) - 2025-04-03: 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 Enrolled: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB471_EN.pdf) - As Introduced: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB471.pdf) - Reprint 1: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB471_R1.pdf) - Reprint 2: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB471_R2.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 Enrolled (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB471_EN.pdf) - [As Introduced (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB471.pdf) - [Reprint 1 (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB471_R1.pdf) - [Reprint 2 (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB471_R2.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-AB471-83rd2025 (as of 2026-11-01).