All Roll Calls
Yes: 42 • No: 20
NevadaSB4183rd Regular Session (2025)Senate
AN ACT relating to taxation; requiring a cannabis tax permit issued by the Department of Taxation to engage in or conduct the business of selling cannabis or cannabis products; providing for the issuance, revocation and suspension of a cannabis tax permit; requiring the suspension of a cannabis license under certain circumstances; and providing other matters properly relating thereto.
Sponsored By: Senate Committee on Revenue and Economic Development
Signed by Governor
BDR 32-284
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 0 benefits, 4 costs, 0 mixed.
Tax nonpayment can suspend cannabis licenses
The Department can suspend or revoke a cannabis tax permit for tax noncompliance. It must send a written notice with the tax, penalty, and interest due and give at least 10 days’ notice of a hearing. You have 30 days from the notice to pay in full or sign a written payment plan; if you cure on time, no hearing is set. Hearings must be set within 30 days and a written decision issued within 30 days after the hearing. You can appeal a final Department decision to the Nevada Tax Commission within 30 days. When the Board receives a final Department decision that suspends or revokes a tax or sales/use permit, it must treat your cannabis license as suspended that same day. The Department must reinstate a suspended permit within 5 days after full payment or payment from transfer proceeds, and the Board reinstates the license upon the Department’s letter showing the liability is paid.
Cannabis sellers need per-location tax permits
Beginning January 1, 2027, every cannabis seller must get a cannabis tax permit for each place of business. You must register with the Department of Taxation, apply on its form, and list the business name and location. The Department must issue each permit within 15 days and you must display it where customers can see it. Before the Board issues a cannabis license, you must have the tax permit. Transition rules: apply by September 1, 2026, or within 30 days if you start selling between September 1 and December 1, 2026. The Department must issue permits by December 31, 2026 to compliant applicants. If you are not in tax compliance before January 1, 2027, the Department will not issue a permit and will notify the Board, which treats your license as suspended that day.
Pay before taking tax case to court
Before asking a court to review a final Nevada Tax Commission decision on cannabis excise tax, you must pay the tax due or sign a written payment agreement with the Department. If the court later lowers the amount or finds no tax is owed, the Department must credit or refund the extra with interest under NRS 360.2935.
Tax debt certificate for license transfers
If you ask to transfer a cannabis license, you must request in writing a certificate from the Department that shows any delinquent excise tax, penalties, and interest. The Department must issue the certificate within 30 days of your request or 30 days after your records are available for audit, whichever is later, but no later than 60 days after the request.
Sponsors & Cosponsors
Sponsor
Senate Committee on Revenue and Economic Development
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 5/21/2025
Final Passage - Assembly (1st Reprint)
Yes: 27 • No: 15
Senate vote • 4/22/2025
Final Passage - Senate (1st Reprint)
Yes: 15 • No: 5
Actions Timeline
Approved by the Governor. Chapter 138.
5/30/2025legislatureEnrolled and delivered to Governor.
5/27/2025legislatureTo enrollment.
5/22/2025SenateIn Senate.
5/21/2025SenateRead third time. Passed. Title approved. (Yeas: 27, Nays: 15.) To Senate.
5/21/2025HouseRead second time.
5/20/2025HouseFrom committee: Do pass.
5/19/2025HouseRead first time. Referred to Committee on Revenue. To committee.
4/28/2025HouseIn Assembly.
4/28/2025HouseTo Assembly.
4/28/2025SenateFrom printer. To engrossment. Engrossed. First reprint.
4/25/2025SenateRead third time. Passed, as amended. Title approved, as amended. (Yeas: 15, Nays: 5, Not voting: 1.) To printer.
4/22/2025SenateTaken from Secretary's desk. Placed on General File.
4/22/2025SenateTaken from General File. Placed on Secretary's desk.
4/22/2025SenateReprinting dispensed with.
4/21/2025SenateRead second time. Amended. (Amend. No. 361.)
4/21/2025SenatePlaced on Second Reading File.
4/21/2025SenateFrom committee: Amend, and do pass as amended.
4/21/2025SenateRead first time. To committee.
2/3/2025SenateFrom printer.
11/20/2024SenatePrefiled. Referred to Committee on Revenue and Economic Development. To printer.
11/18/2024Senate
Bill Text
As Enrolled
As Introduced
Reprint 1
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