# Nevada SB431: 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. Nevada SB431, 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., is a 83rd Regular Session (2025) Senate bill sponsored by Senate Committee on Revenue and Economic Development; status failed, last action 2025-06-03 ((No further action taken.)); PRIA reads it as touching household money (as of 2026-11-01). - Canonical: https://policyrisk.com/state-bill/NV-SB431-83rd2025 - As of: 2026-11-01 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Nevada SB431 - State: Nevada - Session: 83rd Regular Session (2025) - Title: 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. - Status: failed - Chamber: Senate - Introduced: 2025-03-24 - Last action: 2025-06-03, (No further action taken.) - Sponsor: Senate Committee on Revenue and Economic Development - Cosponsors: 0 - Subjects: BDR 32-692 - Touches household money: yes - Roll calls: 1 (16 yes, 5 no in all) - Economic provisions PRIA read: 6 ## Summary No summary available. ## Bill overview: provisions PRIA read - Ticket tax money supports regional transit: benefit, low. 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,… - Ticket platforms get unpaid tax relief: benefit, low. 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% o… - Ticket platforms gain overpayment lawsuit protection: mixed, low. 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 Taxati… - Resold tickets taxed, with buyer credits: mixed, low. 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 th… - State funds ticket tax administration: mixed, low. 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… - Ticket platforms face tax collection rules: mixed, low. 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 coll… ## Sponsors and cosponsors - Sponsor: Senate Committee on Revenue and Economic Development ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-29 | Senate | Final Passage - Senate (1st Reprint) | pass | 16 | 5 | | ## Actions (20) - 2025-06-03: (No further action taken.) (House) - 2025-06-01: Read second time. (House) - 2025-06-01: Placed on Second Reading File. (House) - 2025-06-01: From committee: Do pass. (House) - 2025-05-30: Read first time. Referred to Committee on Ways and Means. To committee. (House) - 2025-05-30: In Assembly. (House) - 2025-05-30: From printer. To re-engrossment. Re-engrossed. Second reprint. To Assembly. (Senate) - 2025-05-29: Read third time. Passed, as amended. Title approved, as amended. (Yeas: 16, Nays: 5.) To printer. (Senate) - 2025-05-29: Reprinting dispensed with. (Senate) - 2025-05-29: Read third time. Amended. (Amend. No. 851.) (Senate) - 2025-05-29: Placed on General File. (Senate) - 2025-05-29: From committee: Amend, and do pass as amended. (Senate) - 2025-04-24: From printer. To engrossment. Engrossed. First reprint. To committee. (Senate) - 2025-04-21: Taken from General File. Re-referred to Committee on Finance. Exemption effective. To printer. (Senate) - 2025-04-21: Read second time. Amended. (Amend. No. 366.) (Senate) - 2025-04-21: Placed on Second Reading File. (Senate) - 2025-04-21: From committee: Amend, and do pass as amended. (Senate) - 2025-04-10: Notice of eligibility for exemption. (Senate) - 2025-03-26: From printer. To committee. (Senate) - 2025-03-24: Read first time. Referred to Committee on Revenue and Economic Development. To printer. (Senate) ## Bill text - As Introduced: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB431.pdf) - Reprint 1: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB431_R1.pdf) - Reprint 2: [PDF](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB431_R2.pdf) ## Related bills - SB217: AN ACT relating to health care; prohibiting a governmental entity from substantially burdening certain activity relating to assisted reproduction under certain… (vetoed) - 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) - SB352: AN ACT relating to health care; prohibiting certain health insurers and providers of health care from engaging in certain discriminatory actions; and providing… (vetoed) ## Sources - [As Introduced (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB431.pdf) - [Reprint 1 (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB431_R1.pdf) - [Reprint 2 (PDF)](https://www.leg.state.nv.us/Session/83rd2025/Bills/SB/SB431_R2.pdf) ## Related - [SB217: AN ACT relating to health care; prohibiting a governmental entity from substant…](https://policyrisk.com/state-bill/NV-SB217-83rd2025) - [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) - [SB352: AN ACT relating to health care; prohibiting certain health insurers and provide…](https://policyrisk.com/state-bill/NV-SB352-83rd2025) - [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-SB431-83rd2025 (as of 2026-11-01).