All Roll Calls
Yes: 63 • No: 0
NevadaAB53583rd Regular Session (2025)HouseWALLET
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
2 provisions identified: 0 benefits, 0 costs, 2 mixed.
Five-year exemption letters and retailer records
Nonprofits must apply on a Department of Taxation form to get a sales/use tax exemption letter. The Department issues a letter when the group qualifies. The letter lasts five years. The Department gives at least 90 days’ notice before it ends. Groups can apply to renew for another five years. If denied, the Department must explain why and how to appeal. Groups must give the letter to retailers. Retailers must keep it and show it on request. By January 15 of each odd-numbered year, the Department reports application and approval counts to the Legislature. The Department adopts rules to run the program. These requirements start July 1, 2025.
New tests for nonprofit tax exemptions
Beginning July 1, 2025, Nevada sets clear tests for nonprofits to buy without sales or use tax. To qualify, no net earnings can benefit a private person, and the group is not run for profit. The group cannot devote a big part of its work to lobbying or political advocacy, and cannot join campaigns. Items bought tax-free must be used in Nevada to carry out the group’s religious, charitable, or educational purpose. Groups that meet the tests keep the break; those that do not must pay the tax.
Sponsors & Cosponsors
Sponsor
Assembly Committee on Revenue
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
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
Chapter 256.
6/6/2025legislatureApproved by the Governor.
6/5/2025legislatureEnrolled and delivered to Governor.
5/29/2025legislatureSenate Amendment No. 624 concurred in. To enrollment.
5/27/2025HouseIn Assembly.
5/26/2025HouseFrom printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly.
5/23/2025SenateRead third time. Passed, as amended. Title approved. (Yeas: 21, Nays: None.) To printer.
5/22/2025SenateReprinting dispensed with.
5/21/2025SenateRead second time. Amended. (Amend. No. 624.)
5/21/2025SenatePlaced on Second Reading File.
5/21/2025SenateFrom committee: Amend, and do pass as amended.
5/21/2025SenateRead first time. Referred to Committee on Revenue and Economic Development. To committee.
4/29/2025SenateIn Senate.
4/28/2025SenateTo Senate.
4/25/2025HouseFrom printer. To engrossment. Engrossed. First reprint.
4/25/2025HouseTo printer.
4/22/2025HouseRead third time. Passed, as amended. Title approved, as amended. (Yeas: 42, Nays: None.)
4/22/2025HouseDispensed with reprinting.
4/21/2025HouseRead second time. Amended. (Amend. No. 472.)
4/21/2025HousePlaced on Second Reading File.
4/21/2025HouseFrom committee: Amend, and do pass as amended.
4/21/2025HouseNotice of eligibility for exemption.
4/7/2025HouseFrom printer. To committee.
3/26/2025HouseRead first time. Referred to Committee on Revenue. To printer.
3/24/2025House
Bill Text
As Enrolled
As Introduced
Reprint 1
Reprint 2
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