# Nevada AB535: 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.

Nevada AB535, 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., is a 83rd Regular Session (2025) House bill sponsored by Assembly Committee on Revenue; status signed, last action 2025-06-06 (Chapter 256.) (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/NV-AB535-83rd2025
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Nevada AB535
- State: Nevada
- Session: 83rd Regular Session (2025)
- Title: 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.
- Status: signed
- Chamber: House
- Introduced: 2025-03-24
- Last action: 2025-06-06, Chapter 256.
- Sponsor: Assembly Committee on Revenue
- Cosponsors: 0
- Subjects: BDR 32-812
- Touches household money: no
- Roll calls: 2 (63 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Nonprofits face new sales-tax rules: mixed, medium. 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 las…

## Sponsors and cosponsors

- Sponsor: Assembly Committee on Revenue

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-05-22 | Senate | Final Passage - Senate (2nd Reprint) | pass | 21 | 0 |   |
| 2025-04-22 | House | Final Passage - Assembly (1st Reprint) | pass | 42 | 0 |   |

## Actions (24)

- 2025-06-06: Chapter 256. (legislature)
- 2025-06-05: Approved by the Governor. (legislature)
- 2025-05-29: Enrolled and delivered to Governor. (legislature)
- 2025-05-27: Senate Amendment No. 624 concurred in. To enrollment. (House)
- 2025-05-26: In Assembly. (House)
- 2025-05-23: From printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly. (Senate)
- 2025-05-22: Read third time. Passed, as amended. Title approved. (Yeas: 21, Nays: None.) To printer. (Senate)
- 2025-05-21: Reprinting dispensed with. (Senate)
- 2025-05-21: Read second time. Amended. (Amend. No. 624.) (Senate)
- 2025-05-21: Placed on Second Reading File. (Senate)
- 2025-05-21: From committee: Amend, and do pass as amended. (Senate)
- 2025-04-29: Read first time. Referred to Committee on Revenue and Economic Development. To committee. (Senate)
- 2025-04-28: In Senate. (Senate)
- 2025-04-25: To Senate. (House)
- 2025-04-25: From printer. To engrossment. Engrossed. First reprint. (House)
- 2025-04-22: To printer. (House)
- 2025-04-22: Read third time. Passed, as amended. Title approved, as amended. (Yeas: 42, Nays: None.) (House)
- 2025-04-21: Dispensed with reprinting. (House)
- 2025-04-21: Read second time. Amended. (Amend. No. 472.) (House)
- 2025-04-21: Placed on Second Reading File. (House)
- 2025-04-21: From committee: Amend, and do pass as amended. (House)
- 2025-04-07: Notice of eligibility for exemption. (House)
- 2025-03-26: From printer. To committee. (House)
- 2025-03-24: 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/AB535_EN.pdf)
- As Introduced: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB535.pdf)
- Reprint 1: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB535_R1.pdf)
- Reprint 2: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB535_R2.pdf)

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## Sources
- [As Enrolled (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB535_EN.pdf)
- [As Introduced (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB535.pdf)
- [Reprint 1 (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB535_R1.pdf)
- [Reprint 2 (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/AB/AB535_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)
- [AB514: AN ACT relating to mental health; requiring Medicaid to provide coverage for re…](https://policyrisk.com/state-bill/NV-AB514-83rd2025)
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Source: PRIA, https://policyrisk.com/state-bill/NV-AB535-83rd2025 (as of 2026-11-01).