NevadaAB53583rd Regular Session (2025)House

AN ACT relating to taxation; revising provisions governing the administration of the exemption from sales and use taxes for organizations created for religious, charitable or educational purposes; requiring the Department of Taxation to report to the Legislature certain information concerning applications for such an exemption; and providing other matters properly relating thereto.

Sponsored By: Assembly Committee on Revenue

Signed by Governor

BDR 32-812

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Nonprofits face new sales-tax rules

Beginning July 1, 2025, the Department of Taxation uses set factors to decide nonprofit sales and use tax exemptions. Key factors include IRS 501(c)(3) status, public purposes like helping the poor, education, or religion, and that the group operates in Nevada. Approved groups get a letter that lasts five years; the Department gives at least 90 days’ notice before it expires, and groups can renew for five more years by filing the form. To buy tax-free, the group must show the letter to the retailer, and the retailer must keep it and show it if asked. If the Department denies an application, it must give a full written reason and explain how to appeal.

Sponsors & Cosponsors

Sponsor

  • Assembly Committee on Revenue

    Affiliation unavailable

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 63 • No: 0

Senate vote • 5/22/2025

Final Passage - Senate (2nd Reprint)

Yes: 21 • No: 0

House vote • 4/22/2025

Final Passage - Assembly (1st Reprint)

Yes: 42 • No: 0

Actions Timeline

  1. Chapter 256.

    6/6/2025legislature
  2. Approved by the Governor.

    6/5/2025legislature
  3. Enrolled and delivered to Governor.

    5/29/2025legislature
  4. Senate Amendment No. 624 concurred in. To enrollment.

    5/27/2025House
  5. In Assembly.

    5/26/2025House
  6. From printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly.

    5/23/2025Senate
  7. Read third time. Passed, as amended. Title approved. (Yeas: 21, Nays: None.) To printer.

    5/22/2025Senate
  8. Reprinting dispensed with.

    5/21/2025Senate
  9. Read second time. Amended. (Amend. No. 624.)

    5/21/2025Senate
  10. Placed on Second Reading File.

    5/21/2025Senate
  11. From committee: Amend, and do pass as amended.

    5/21/2025Senate
  12. Read first time. Referred to Committee on Revenue and Economic Development. To committee.

    4/29/2025Senate
  13. In Senate.

    4/28/2025Senate
  14. To Senate.

    4/25/2025House
  15. From printer. To engrossment. Engrossed. First reprint.

    4/25/2025House
  16. To printer.

    4/22/2025House
  17. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 42, Nays: None.)

    4/22/2025House
  18. Dispensed with reprinting.

    4/21/2025House
  19. Read second time. Amended. (Amend. No. 472.)

    4/21/2025House
  20. Placed on Second Reading File.

    4/21/2025House
  21. From committee: Amend, and do pass as amended.

    4/21/2025House
  22. Notice of eligibility for exemption.

    4/7/2025House
  23. From printer. To committee.

    3/26/2025House
  24. Read first time. Referred to Committee on Revenue. To printer.

    3/24/2025House

Bill Text

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