# Nevada SB41: 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. Nevada SB41, 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., is a 83rd Regular Session (2025) Senate bill sponsored by Senate Committee on Revenue and Economic Development; status signed, last action 2025-05-30 (Approved by the Governor. Chapter 138.) (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/NV-SB41-83rd2025 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nevada SB41 - State: Nevada - Session: 83rd Regular Session (2025) - Title: 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. - Status: signed - Chamber: Senate - Introduced: 2024-11-18 - Last action: 2025-05-30, Approved by the Governor. Chapter 138. - Sponsor: Senate Committee on Revenue and Economic Development - Cosponsors: 0 - Subjects: BDR 32-284 - Touches household money: no - Roll calls: 2 (42 yes, 20 no in all) - Economic provisions PRIA read: 4 ## Summary No summary available. ## Bill overview: provisions PRIA read - Tax nonpayment can suspend cannabis licenses: cost, high. 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… - Cannabis sellers need per-location tax permits: cost, medium. 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 whe… - Pay before taking tax case to court: cost, medium. 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… - Tax debt certificate for license transfers: cost, low. 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, whi… ## Sponsors and cosponsors - Sponsor: Senate Committee on Revenue and Economic Development ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-21 | House | Final Passage - Assembly (1st Reprint) | pass | 27 | 15 | | | 2025-04-22 | Senate | Final Passage - Senate (1st Reprint) | pass | 15 | 5 | | ## Actions (21) - 2025-05-30: Approved by the Governor. Chapter 138. (legislature) - 2025-05-27: Enrolled and delivered to Governor. (legislature) - 2025-05-22: To enrollment. (Senate) - 2025-05-21: In Senate. (Senate) - 2025-05-21: Read third time. Passed. Title approved. (Yeas: 27, Nays: 15.) To Senate. (House) - 2025-05-20: Read second time. (House) - 2025-05-19: From committee: Do pass. (House) - 2025-04-28: Read first time. Referred to Committee on Revenue. To committee. (House) - 2025-04-28: In Assembly. (House) - 2025-04-28: To Assembly. (Senate) - 2025-04-25: From printer. To engrossment. Engrossed. First reprint. (Senate) - 2025-04-22: Read third time. Passed, as amended. Title approved, as amended. (Yeas: 15, Nays: 5, Not voting: 1.) To printer. (Senate) - 2025-04-22: Taken from Secretary's desk. Placed on General File. (Senate) - 2025-04-22: Taken from General File. Placed on Secretary's desk. (Senate) - 2025-04-21: Reprinting dispensed with. (Senate) - 2025-04-21: Read second time. Amended. (Amend. No. 361.) (Senate) - 2025-04-21: Placed on Second Reading File. (Senate) - 2025-04-21: From committee: Amend, and do pass as amended. (Senate) - 2025-02-03: Read first time. To committee. (Senate) - 2024-11-20: From printer. (Senate) - 2024-11-18: Prefiled. Referred to Committee on Revenue and Economic Development. To printer. (Senate) ## Bill text - As Enrolled: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB41_EN.pdf) - As Introduced: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB41.pdf) - Reprint 1: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB41_R1.pdf) ## Related bills - AB499: AN ACT relating to elections; requiring, with certain exceptions, a registered voter show photo identification to vote in person; requiring the Department of M… (vetoed) - AB397: AN ACT relating to higher education; revising provisions governing certain waivers of fees provided by the Board of Regents of the University of Nevada; revisi… (vetoed) - AB259: AN ACT relating to health care; prohibiting certain actions related to pricing and reimbursement for certain drugs; creating a cause of action for violating su… (vetoed) - AB188: AN ACT relating to the Public Employees' Benefits Program; requiring the Board of the Public Employees' Benefits Program to report certain information relating… (vetoed) - SB217: AN ACT relating to health care; prohibiting a governmental entity from substantially burdening certain activity relating to assisted reproduction under certain… (vetoed) - SB15: AN ACT relating to governmental administration; revising provisions relating to the timing of when an annual meeting of a debt management commission must occur… (signed) ## Sources - [As Enrolled (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB41_EN.pdf) - [As Introduced (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB41.pdf) - [Reprint 1 (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB41_R1.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) - [SB15: AN ACT relating to governmental administration; revising provisions relating to…](https://policyrisk.com/state-bill/NV-SB15-83rd2025) - [Nevada bills](https://policyrisk.com/states/nevada/bills) - [Nevada state hub](https://policyrisk.com/states/nevada) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/NV-SB41-83rd2025 (as of 2026-11-01).