All Roll Calls
Yes: 16 • No: 5
NevadaSB43183rd Regular Session (2025)SenateWALLET
AN ACT relating to taxation; imposing the excise tax on admission to live entertainment events through certain resales; requiring certain persons who facilitate resales of admission to live entertainment events to collect the excise tax on such resales; limiting the liability of such persons for failure to collect the tax under certain circumstances; authorizing the Department of Taxation to adopt regulations to require certain persons who list or advertise resales of admissions to live entertainment events to collect and remit the tax under certain circumstances; revising the distribution of the proceeds of the tax; making an appropriation; and providing other matters properly relating thereto.
Sponsored By: Senate Committee on Revenue and Economic Development
Failed
BDR 32-692
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Bill Overview
Analyzed Economic Effects
6 provisions identified: 2 benefits, 0 costs, 4 mixed.
Ticket tax money supports regional transit
For taxable periods beginning January 1, 2026, qualifying transit commissions receive 1/36 of covered live entertainment tax proceeds each month. Their counties must have at least 700,000 residents, and the money must support public transit operation and maintenance. The 1/36 share expires June 30, 2029, unless voters approve the county gross-receipts tax recommendation at a general election before January 1, 2029. Without that timely submission and approval, the alternative 1/9 share begins for taxable periods starting July 1, 2029. The larger share has the same population and transit-use requirements.
Ticket platforms get unpaid tax relief
Ticket marketplaces avoid liability when an unaffiliated reseller's wrong information causes undercollection, despite reasonable efforts to obtain accurate details. A separate protection covers proven resales by unaffiliated resellers before January 1, 2028. This date-based relief is capped at 5% of the marketplace's annual tax on relevant resale receipts in 2026 and 2027. The reseller receives the same date-based relief; the cap does not apply to the wrong-information protection. Neither protection excuses anyone who collected tax but failed to send it to the state.
Ticket platforms gain overpayment lawsuit protection
Ticket marketplaces collecting the tax are protected from civil overpayment claims when they act in good faith and without malicious intent. The law also bars the specified private remedies and private rights of action. Taxpayers keep their statutory right to seek a refund. The Department of Taxation keeps its enforcement and refund authority.
Resold tickets taxed, with buyer credits
Beginning January 1, 2026, covered resold tickets to Nevada live entertainment carry a 9% tax. Buyers get credit for tax paid on the first purchase, capped at the tax due on resale. Occasional resales are exempt when the seller is not in the ticket-resale business and the sales do not constitute that business. Resellers collect the tax at resale and keep records of both sales' prices and taxes.
State funds ticket tax administration
Effective July 1, 2025, the Department of Taxation receives $560,375 for fiscal year 2025–2026 and $677,068 for 2026–2027. The money pays staff, operating, and information-services costs to carry out the law. Each appropriation is subject to fiscal-year commitment limits. Remaining 2025–2026 funds cannot be spent after September 18, 2026, and must be returned by that date. The corresponding deadline for 2026–2027 funds is September 17, 2027.
Ticket platforms face tax collection rules
Beginning January 1, 2026, ticket marketplaces must collect and remit resale tax after exceeding $100,000 in receipts or reaching 200 transactions. The current or prior calendar year counts, including their own and facilitated Nevada sales of goods and admissions. A written agreement can shift collection to a registered reseller; marketplaces must identify those resellers when the Department requests it. The Department of Taxation can also require paid listing or referral services that do not collect customer payments to collect tax. The same dollar and transaction thresholds apply to sales resulting from referrals in the current or prior year. Referral services must be exempt when they provide required customer notices, monthly reseller notices, and periodic Department reports.
Sponsors & Cosponsors
Sponsor
Senate Committee on Revenue and Economic Development
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 5/29/2025
Final Passage - Senate (1st Reprint)
Yes: 16 • No: 5
Actions Timeline
(No further action taken.)
6/3/2025HouseRead second time.
6/1/2025HousePlaced on Second Reading File.
6/1/2025HouseFrom committee: Do pass.
6/1/2025HouseRead first time. Referred to Committee on Ways and Means. To committee.
5/30/2025HouseIn Assembly.
5/30/2025HouseFrom printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly.
5/30/2025SenateRead third time. Passed, as amended. Title approved, as amended. (Yeas: 16, Nays: 5.) To printer.
5/29/2025SenateReprinting dispensed with.
5/29/2025SenateRead third time. Amended. (Amend. No. 851.)
5/29/2025SenatePlaced on General File.
5/29/2025SenateFrom committee: Amend, and do pass as amended.
5/29/2025SenateFrom printer. To engrossment. Engrossed. First reprint. To committee.
4/24/2025SenateTaken from General File. Re-referred to Committee on Finance. Exemption effective. To printer.
4/21/2025SenateRead second time. Amended. (Amend. No. 366.)
4/21/2025SenatePlaced on Second Reading File.
4/21/2025SenateFrom committee: Amend, and do pass as amended.
4/21/2025SenateNotice of eligibility for exemption.
4/10/2025SenateFrom printer. To committee.
3/26/2025SenateRead first time. Referred to Committee on Revenue and Economic Development. To printer.
3/24/2025Senate
Bill Text
As Introduced
Reprint 1
Reprint 2
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