AB453
AN ACT relating to taxation; providing for the imposition, administration, collection and enforcement of a tax on certain digital products electronically transferred to a purchaser; prohibiting the issuance and use of certain transferable tax credits if money is transferred or allocated from the Account to Stabilize the Operation of the State Government; stating the intent of the Legislature to review the transferable tax credits which the State is authorized to issue under certain circumstance; providing penalties; and providing other matters properly relating thereto. Close title AN ACT relating to taxation; providing for the imposition, administration, collection and enforcement of a tax on certain digital products electronically transferred to a purchaser; prohibiting the issuance and use of certain transferable tax credits if money is transferred or allocated from the Account to Stabilize the Operation of the State Government; stating the intent of the Legislature to review the transferable tax credits which the State is authorized to issue under certain circumstance; providing penalties; and providing other matters properly relating thereto.
Introduction Date
Monday, March 17, 2025
Primary Sponsor
?
Public exhibits
4
Support 1 · Opp 0 · Neutral 1
Auditor findings
0
recusal 0 · QPQ 0
AN ACT relating to taxation; providing for the imposition, administration, collection and enforcement of a tax on certai
Sections 24 and 33 of this bill impose a tax on a retail sale in this State of specified digital products electronically transferred to a person and on the use of specified digital products electronically transferred to a person in a transaction in this State for which the tax was not collected at the time of sale. Section 23 of this bill establishes requirements for determining the place where a sale of specified digital products takes place for the purpose of the tax. Under sections 24 and 33, the rate of the tax is the same as the sales and use tax rate imposed in the county in which the sale of the specified digital products takes place, as determined pursuant to section 23. Under section 100 of this bill, the requirement to impose, collect and remit the tax is imposed on a retailer who does not maintain a place of business in this State if, in the immediately preceding calendar year or the current calendar year, the retailer had more than $100,000 of gross revenue from certain transactions that took place in this State or 200 or more such transactions that took place in this State. Sections 2-22, 25-32, 34-99 and 101-127 of this bill provide for the administration, collection and enforcement of the tax in the same manner as the sales and use tax. Section 94 requires a person who directly or indirectly facilitates retail sales of specified digital products to collect and remit the tax if, in the immediately preceding calendar year or the current calendar year, the facilit
NELIS exhibits (4 on file)
Support (1)
- Chris Daly — Nevada State Education Association (Statement)
Neutral (1)
- Frequently Asked Questions — Assemblymember Natha C. Anderson (Testimony)
Bill text + amendments: view on NELIS →