All Roll Calls
Yes: 42 • No: 20
NevadaSB4183rd Regular Session (2025)SenateWALLET
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
5 provisions identified: 0 benefits, 2 costs, 3 mixed.
Tougher tax enforcement for cannabis sellers
Starting January 1, 2027, if you miss cannabis excise tax rules, the Department can suspend or revoke your tax permit after written notice and a hearing. You get at least 10 days’ hearing notice, and the hearing is held within 30 days; one 30‑day delay is allowed for good cause. You can avoid a hearing by paying in full or signing a written installment plan within 30 days of the notice. You may appeal to the Nevada Tax Commission within 30 days; it must issue a final written decision within 30 days after its next public meeting. Before you can ask a court to review that decision, you must pay the amount or sign a payment agreement. Chapter 360 tax rules also apply, and the state can use multiple enforcement tools at once.
Unpaid taxes can suspend your license
Starting January 1, 2027, when the Board gets a final tax decision revoking or suspending your tax permit, it must suspend your cannabis license that day. The Department must send the final decision to the Board within 5 days. The Board must reinstate the license when the Department confirms the liability is paid in full, including via sale proceeds. The Department must also reinstate the tax permit within 5 days after full payment and send you a reinstatement letter.
2026 deadlines for cannabis sellers
If you were selling on or after this law passed and before January 1, 2027, you must apply by September 1, 2026. If you start between September 1 and November 30, 2026, apply within 30 days. The Department must issue qualifying permits by December 31, 2026. If you are not in compliance by January 1, 2027, the Department will not issue a permit and will notify the Board. The Board will suspend your cannabis license until you fix the issue and get the permit.
Tax clearance needed to transfer license
If you want to transfer a cannabis license, you must ask the Department in writing for a certificate showing any delinquent excise taxes, interest, and penalties. 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, and not later than 60 days after the request. Starts January 1, 2027.
Cannabis sellers must get tax permits
Beginning January 1, 2027, cannabis sellers must get a cannabis tax permit for each business location. This is required before the Board can issue a cannabis license. Apply on the Department form, list locations, and have an owner or authorized officer sign; include proof of authority if needed. After a complete application, the Department issues a separate permit for each location within 15 days and explains your tax duties in writing. Permits cannot be transferred and must be displayed at the business.
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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