Revises provisions relating to taxation. (BDR 32-895)

REQUIRES TWO-THIRDS MAJORITY VOTE EXEMPT
(§§ 24, 27, 28, 33, 107)
(Reprinted with amendments adopted on April 21, 2025)
FIRST REPRINT A.B. 453

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ASSEMBLY BILL NO. 453–ASSEMBLYMEMBERS
ANDERSON AND CONSIDINE

MARCH 17, 2025
____________

JOINT SPONSOR: SENATOR NEAL
____________

Referred to Committee on Revenue

SUMMARY—Revises provisions relating to taxation.
(BDR 32-895)

FISCAL NOTE: Effect on Local Government: Increases or Newly
Provides for Term of Imprisonment in County or City
Jail or Detention Facility.
Effect on the State: Yes.

~

EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted.

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 credi ts which the State is
authorized to issue under certain circumstance; providing
penalties; and providing other matters properly relating
thereto.
Legislative Counsel’s Digest:
Sections 24 and 33 of this bill impose a tax on a retail sale in this State of 1
specified digital products electronically transferred to a person and on the use of 2
specified digital products electronically transferred to a person in a transaction in 3
this State for which the tax was not collected at the time of sale. Section 23 of this 4
bill establishes requirements for determining the place where a sale of specified 5
digital products takes place for the purpose of the tax. Under sections 24 and 33, 6
the rate of the tax is the sa me as the sales and use tax rate imposed in the county in 7
which the sale of the specified digital products takes place, as determined pursuant 8

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to section 23. Under section 100 of this bill, the requirement to impose, collect and 9
remit the tax is imposed on a retailer who does not maintain a place of business in 10
this State if, in the immediately preceding calendar year or the current calendar 11
year, the retailer had more than $100,000 of gross revenue from certain transactions 12
that took place in this State or 200 or more such transactions that took place in this 13
State. Sections 2-22, 25-32, 34-99 and 101-127 of this bill provide for the 14
administration, collection and enforcement of the tax in the same manner as the 15
sales and use tax. 16
Section 94 requires a person who directly or indirectly facilitates retail sales of 17
specified digital products to collect and remit the tax if, in the immediately 18
preceding calendar year or the current calendar year, the facilitator had more than 19
$100,000 of gross receipts from certain transactions made to customers in this State 20
or made or facilitated 200 or more transactions, on its own behalf or on behalf of a 21
seller, unless the facilitator enters into an agreement with a seller whereby the seller 22
agrees to assume responsibility for the collection and imposition of the tax. Section 23
95 provides that such a facilitator is not liable for the payment of the tax under 24
certain circumstances. 25
Section 96 requires certain persons who receive a fee in exchange for listing or 26
advertising a product for a seller but do not collect money or other consideration 27
from a customer to impose, collect and remit the tax if 200 or more retail sales to 28
customers in this State result from referrals made by the person or the cumulative 29
gross receipts of sales resulting from such referrals exceed $100,000, unless the 30
person complies with certain notice requirements and makes a monthly report to the 31
Department of Taxation. 32
Existing law creates the Account to Stabilize the Operation of State 33
Government, also known as the Rainy Day Fund, and authorizes the Director of the 34
Office of Finance in the Office of the Governor to request a transfer of money from 35
the Account to the State General Fund if: (1) the total actual revenue of the State 36
falls short by 5 perc ent or more of the total anticipated revenue for the biennium in 37
which the transfer will be made, as determined by the Legislature or the Interim 38
Finance Committee; or (2) the Legislature or Interim Finance Committee and the 39
Governor declare that a fiscal emergency exists. The Legislature may also allocate 40
money from the Account directly. (NRS 353.288) Section 157 .3 of this bill 41
prohibits the issuance of transferable tax credits or the application of transferable 42
tax credits to state or local taxes during a ny fiscal year in which a transfer or 43
allocation is made from the Account by the Interim Finance Committee or during a 44
fiscal emergency by the Legislature. Section 157 .3 limits this prohibition to 45
transferable tax credits authorized by state legislation th at is enacted on or after the 46
effective date of section 157.3. 47
Existing law requires the Governor, on or before July 1 of each ev en-numbered 48
year, to impanel an Economic Forum consisting of economic and financial experts 49
appointed by the Governor to provi de an estimate of the revenue that will be 50
collected by the State for general, unrestricted uses during the subsequent biennium 51
and make such projections for economic indicators as the Economic Forum deems 52
necessary to ensure that this estimate is accurate . (NRS 353.226, 353.228) Section 53
157.7 of this bill provides that, if the Economic Forum forecasts that such revenue 54
in the subsequent biennium will be less than in the then -current biennium and that 55
the reduction in revenue exceeds 7 percent, it is the in tent of the Legislature to 56
review any transferable tax credits which the State is authorized to issue and 57
consider if the amount of such credits should be reduced. 58
Section 160 of this bill establishes January 1, 2026, as the effective date of the 59
provisions of this bill. 60

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THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

Section 1. Title 32 of NRS is hereby amended by adding 1
thereto a new chapter to consist of the pro visions set forth as 2
sections 2 to 117, inclusive, of this act. 3
Sec. 2. As used in this chapter, unless the context otherwise 4
requires, the words and terms defined in sections 3 to 22, 5
inclusive, of this act have the meanin gs ascribed to them in those 6
sections. 7
Sec. 3. “Business” includes any activity engaged in by any 8
person or caused to be engaged in by any person with the object of 9
gain, benefit or advantage, either direct or indirect. 10
Sec. 4. “Computer software” means a set of coded 11
instructions designed to cause a computer or automatic data 12
processing equipment to perform a task. 13
Sec. 5. “Digital audio works” means works that result from 14
the fixation of a series of musical, spoken or other sounds, 15
including, without limitation, ringtones. 16
Sec. 6. “Digital audio -visual works” means a series of 17
related images which, when shown in succession, impart an 18
impression of motion, together with accompanying sounds, if any. 19
Sec. 7. “Digital books” means works that are generally 20
recognized in the ordinary and usual sense as “books.” 21
Sec. 8. “Electronically transferred” means obtained by the 22
purchaser by means other than tangible storage media. 23
Sec. 9. “End user” means any person who receives a 24
specified digital product, other than a person who receives by 25
contract a specified digital product for further commercial 26
broadcast, rebroadcast, transmission, retransmission, licensing, 27
relicensing, distribution, redistribution or exhibition of the 28
specified digital product, in whole or in part, to another person or 29
persons. 30
Sec. 10. 1. “Gross receipts” means the total amount of the 31
sales price or lease or rental price, as the case may be, of the retail 32
sales of specified digital products of retailers of specified digital 33
products, va lued in money, whether received in money or 34
otherwise, without any deduction on account of any of the 35
following: 36
(a) The cost of the specified digital products sold, except that, 37
in accordance with such rules and regulations as the Department 38
may prescribe, a deduction may be taken if the retailer has 39
purchased specified digital products for some other purpose than 40
resale, has reimbursed the vendor of the specified digital products 41
for tax which the vendor is required to pay to the State or has paid 42

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the use tax with respect to the specified digital products, and has 1
resold the specified digital products before making any use of the 2
specified digital products other than the broadcast, rebroadcast, 3
transmission, retransmission, licensing, relicensing, distribution, 4
redistribution or exhibition in the regular course of business. If 5
such a deduction is taken by the retailer, n o refund or credit will 6
be allowed to the vendor of the specified digital products with 7
respect to the sale of the specified digital products. 8
(b) The cost of the materials used, labor or service cost, 9
interest paid, losses or any other expense. 10
2. The total amount of the sales or lease or rental price 11
includes all of the following: 12
(a) Any services that are a part of the sale. 13
(b) All receipts, cash, credits and property of any kind. 14
(c) Any amount for which credit is allowed by the seller to the 15
purchaser. 16
3. “Gross receipts” does not include any of the following: 17
(a) Cash discounts allowed and taken on sales. 18
(b) The sales price of specified digital products returned by 19
customers when the full sales price is refunded either in cash or 20
credit, but this exclusion does not apply in any instance when the 21
customer, in order to obtain the refund, is required to purchase 22
other specified digital products at a price greater than the amount 23
charged for the specified digital products that are returned. 24
(c) The price received for labor or services used in installing or 25
applying the specified digital products sold. 26
(d) The amount of any tax imposed by the United States upon 27
or with respect to retail sales, whether imposed upon the retailer or 28
the end user. 29
4. For purposes of the tax imposed by section 24 of this act, if 30
a retailer establishes to the satisfaction of the Department that the 31
tax has been added to the total amount of the sales price and has 32
not been absorbed by the retailer, the total amount of the sales 33
price shall be deemed to be the amount received exclusive of the 34
tax imposed. 35
Sec. 11. “In this State” or “in the State” means within the 36
exterior limits of the State of Nevada and includes all territory 37
within these limits owned by or ceded to the United States of 38
America. 39
Sec. 12. 1. “Occasional sale” includes: 40
(a) A sale of specified digital products not held or used by a 41
seller in the course of an activity for which the seller is required to 42
hold a seller’s permit, if the sale is not one of a series of sales 43
sufficient in number, scope and character to constitute an activity 44
requiring the holding of a seller’s permit. 45

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(b) Any transfer of all or substantially all the spec ified digital 1
products held or used by a person in the course of such an activity 2
when after such transfer the real or ultimate ownership of such 3
property is substantially similar to that which existed before such 4
transfer. 5
2. For the purposes of this se ction, stockholders, 6
bondholders, partners or other persons holding an interest in a 7
corporation or other entity are regarded as having the “real or 8
ultimate ownership” of the specified digital products of the 9
corporation or other entity. 10
Sec. 13. “Other digital products”: 11
1. Means greeting cards, digital images, video or electronic 12
games or news and prewritten computer software, as defined in 13
NRS 360B.470. 14
2. Does not include: 15
(a) Computer software that is not prewritt en computer 16
software. 17
(b) The storage, management and dissemination of data and 18
information on a cloud network, server or other digital storage 19
medium. 20
(c) The provision of maintenance services for computer 21
software, provided that, if the purchase of the maintenance 22
services occurs at the same time as the purchase of the software, 23
the maintenance services are optional and are separately stated on 24
any invoice, billing or other document given to a purchaser. 25
(d) Internet service. 26
(e) Payment processing services, including, without limitation, 27
services for processing payments from retail sales and peer-to-peer 28
money transfers. 29
(f) Accounting, bookkeeping and check preparation services. 30
(g) Internet broadcasts of live entertainment or educational or 31
informational presentations. 32
(h) Website hosting, storage or backup. 33
(i) The transmission of educational or instructional 34
programming, including, without limitation, the transmission of 35
courses by an elementary or secondary school, vocational or 36
technical scho ol or institution of higher education or the 37
transmission of courses of professional development. 38
(j) The services of a travel agent. 39
(k) Cryptocurrency or d igital currency, not including 40
simulated currencies or in -game currencies which are not 41
intended to be convertible to legal tender. 42
(l) Gift cards. 43

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Sec. 14. “Purchase” means any transfer, exchange or barter, 1
conditional or otherwise, in any manner or by any means 2
whatsoever, of specified digital products for a consideration. 3
Sec. 15. “Retail sale” or “sale at retail” means a sale for any 4
purpose other than resale in the regular course of business of 5
specified digital products. 6
Sec. 16. 1. “Retailer” includes: 7
(a) Every seller who makes any retail sale or sales of specified 8
digital products. 9
(b) Every person engaged in the business of making sales of 10
specified digital products for use. 11
(c) Every person making more than two retail sales of specified 12
digital products during any 12-month period, including sales made 13
in the capacity of assignee for the benefit of creditors or a receiver 14
or trustee in bankruptcy. 15
2. When the Nevada Tax Commission determines that it is 16
necessary for the efficient administration of this chapter to regard 17
any salespersons, representatives, peddlers or canvassers as the 18
agents of the dealers, distributors, supervisors or employers under 19
whom they operate or from whom they obtain the specified digital 20
products sold by them, irrespective of whether they are making 21
sales on their own behalf or on behalf of such dealers, 22
distributors, supervisors or employers, the Nevada Tax 23
Commission may so regard them and may regard the dealers, 24
distributors, supervisors or employers as retailers for purposes of 25
this chapter. 26
Sec. 17. “Ringtones” means digitized sound files that are 27
downloaded onto a device and that may be used to alert the 28
customer with respect to a communication. 29
Sec. 18. “Sale” means and includes any transfer of title or 30
possession, exchange, barter, lease or rental, conditional or 31
otherwise, in any manner or by any means whatsoever, of 32
specified digital products for a consideration, inc luding, without 33
limitation, any such transfer, exchange or barter on a subscription 34
basis. 35
Sec. 19. 1. “Sales price” means the total amount for which 36
specified digital products are sold, valued in money, whether paid 37
in money or otherwise, without any deduction on account of any 38
of the following: 39
(a) The cost of the specified digital products sold. 40
(b) The cost of materials used, labor or service cost, interest 41
charged, losses or any other expenses. 42
(c) The cost of trans mitting the specified digital products 43
before purchase. 44

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2. The total amount for which specified digital products are 1
sold includes all of the following: 2
(a) Any services that are a part of the sale. 3
(b) Any amount for which credit is given to the purch aser by 4
the seller. 5
3. “Sales price” does not include any of the following: 6
(a) Cash discounts allowed and taken on sales. 7
(b) The amount charged for specified digital products returned 8
by customers when the entire amount charged therefor is refunded 9
either in cash or credit, except that this exclusion does not apply in 10
any instance when the customer, in order to obtain the refund, is 11
required to purchase other specified digital products at a price 12
greater than the amount charged for the specified digit al products 13
that are returned. 14
(c) The amount charged for labor or services rendered in 15
installing or applying the specified digital products sold. 16
(d) The amount of any tax, not including any manufacturers’ 17
or importers’ excise tax, imposed by the United States upon or 18
with respect to retail sales, whether imposed upon the retailer or 19
the consumer. 20
Sec. 20. “Seller” includes every person engaged in the 21
business of selling specified digital products of a kind, the gro ss 22
receipts from the retail sale of which are required to be included in 23
the measure of the tax imposed by section 24 of this act. 24
Sec. 21. 1. “Specified digital products” means 25
electronically transferred: 26
(a) Digital audio works; 27
(b) Digital audio-visual works; 28
(c) Digital books; 29
(d) Digital codes; and 30
(e) Other digital products. 31
2. The term does not include: 32
(a) Direct-to-home satellite services, as defined in 47 U.S.C. 33
§ 303(v). 34
(b) Video service, as defined in NRS 711.141. 35
3. As used in this section, “digital code”: 36
(a) Means a method that permits a purchaser to obtain or 37
access at a later date specified digital products. 38
(b) Does not include public or private keys when used in a 39
transaction conducted on a blockchain. As used in this paragraph: 40
(1) “Blockchain” has the meaning ascribed to it in 41
NRS 719.045. 42
(2) “Private key” has the meaning ascribed to it in 43
NRS 720.100. 44

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(3) “Public key” has the meaning ascribed to it in 1
NRS 720.110. 2
Sec. 22. “Subscription” means any arrangement in which a 3
person has the right or ability to access, receive, use, obtain, 4
purchase or otherwise acquire specified digital products on a 5
permanent or less than permanent basis, regardless of whether the 6
person actually accesses, receives, uses, obtains, purchases or 7
otherwise acquires such specified digital products. 8
Sec. 23. For the purposes of this chapter, a retail sale of 9
specified digital products shall be deemed to take place: 10
1. If the specified digital products are received by the 11
purchaser at a place of business of the seller, at that place of 12
business. 13
2. If the specified digital products are not received by the 14
purchaser at a place of business of the seller: 15
(a) At the location indicated to the seller pursuant to any 16
instructions provided for the delivery of the specified digital 17
products to the purchaser or to another recipient who is 18
designated by the purchaser as his or her donee; or 19
(b) If no such instructions are provided and if known by the 20
seller, at the location where the purchaser or another recipient 21
who is designated by the purchaser as his or her donee, receives 22
the specified digital products. 23
3. If subsections 1 and 2 do no t apply, at the address of the 24
purchaser indicated in the business records of the seller that are 25
maintained in the ordinary course of the seller’s business, unless 26
the use of that address would constitute bad faith. 27
4. If subsections 1, 2 and 3 do not a pply, at the address of the 28
purchaser obtained during the consummation of the sale, 29
including, if no other address is available, the address of the 30
purchaser’s instrument of payment, unless the use of an address 31
pursuant to this subsection would constitute bad faith. 32
5. In all other circumstances, at the address from which the 33
specified digital products were shipped. 34
Sec. 24. 1. An excise tax is hereby imposed upon the retail 35
sale of specified digital products to an end u ser in this State, in an 36
amount equal to the sum of the rates of all taxes imposed upon 37
sales at retail of tangible personal property in the county in which 38
the retail sale of the specified digital goods takes place, as 39
determined pursuant to section 23 of this act, multiplied by the 40
gross receipts of the retailer of the specified digital products. 41
2. The tax imposed by subsection 1 applies whether the 42
purchaser obtains permanent use or less than permanent use of 43
the specified digital product, whether the sale is conditioned or not 44
conditioned upon continued payment from the purchaser and 45

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whether the sale is on a subscription basis or is not on a 1
subscription basis. 2
Sec. 25. The tax imposed by section 24 of this act must be 3
collected by the retailer from the end user insofar as it can be 4
done. 5
Sec. 26. 1. It is unlawful for any retailer to advertise or 6
hold out or state to the public or to any customer, directly 7
or indirectly, that the tax or any part thereof will be assumed or 8
absorbed by the retailer or that it will not be added to the selling 9
price of the specified digital products sold or that, if added, it or 10
any part thereof will be refunded. 11
2. Any person violating any provision of this section is guilty 12
of a misdemeanor. 13
Sec. 27. 1. A person shall not engage in or conduct 14
business as a seller in this State unless the person has: 15
(a) Registered with the Department pursuant to 16
NRS 360B.200; or 17
(b) Obtained a permit issued by the Department. 18
2. Every application for a permit must: 19
(a) Be made upon a form prescribed by the Department. 20
(b) Set forth the name under which the applicant transacts or 21
intends to transact business and the location of the applicant’s 22
place or places of business. 23
(c) Set forth any other information which the Department may 24
require. 25
(d) Be accompanied by a fee of $5. 26
(e) Be signed by: 27
(1) The owner if he or she is a natural person; 28
(2) A member or partner if the seller is an association or 29
partnership; or 30
(3) An executive officer or some person specifically 31
authorized to sign the application if the seller is a corporation. 32
Written evidence of the signer’s authority must be attached to the 33
application. 34
Sec. 28. 1. If the holder of a permit issued pursuant to this 35
chapter fails to comply with any provision of this chapter or any 36
regulations adopted pursuant thereto, the Department may revoke 37
or suspend any one or mor e of the permits held by the person. 38
Before doing so, the Department must hold a hearing after giving 39
10 days’ written notice to the holder of the permit. The notice must 40
specify the time and place of the hearing and require the holder of 41
the permit to sho w cause why the permit should not be suspended 42
or revoked. 43
2. If a permit is suspended or revoked, the Department must 44
give written notice of the action to the holder of the permit. 45

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3. The notices required by this section may be served 1
personally or by mail in the manner prescribed for service of 2
notice of a deficiency determination. 3
4. The Department shall not issue a new permit after the 4
revocation of a permit unless the Department is satisfied that the 5
former holder of the permit will comply with t he provisions of this 6
chapter and the regulations of the Department adopted pursuant 7
thereto. 8
5. A retailer whose permit has been suspended or revoked 9
must pay the Department a fee of $5 for the reinstatement of the 10
permit or the issuance of a new permit. 11
Sec. 29. For the purpose of the proper administration of this 12
chapter and to prevent evasion of the tax imposed by section 24 of 13
this act, it is presumed that all gross receipts are subject to the tax 14
until the contrary is established. The burden of proving that a sale 15
of specified digital products is not a sale at retail is upon the 16
person who makes the sale unless the person takes from the 17
purchaser a certificate to the effect that the specified digital 18
products were purchased by an end user and the purchaser: 19
1. Is engaged in the business of commercial broadcasting, 20
rebroadcasting, transmitting, retransmitting, licensing, 21
relicensing, distributing, redistributing or exhibiting specified 22
digital products, in whole or in part, to another person or persons; 23
2. Is registered pursuant to NRS 360B.200 or holds a permit 24
issued pursuant to section 27 of this act, if required; and 25
3. At the time of purchasing the specified digital product, 26
intends to broadcast, rebroadcast, transmit, retransmit, license, 27
relicense, distribute, redistribute or exhibit the specified digital 28
product in the regular course of business or is unable to ascertain 29
at the time of purchase whether the specified digital product will 30
be used for such a purpose or will be used for some other purpose. 31
Sec. 30. A resale certificate must: 32
1. Be substantially in such form and include such 33
information as the Department may prescribe; and 34
2. Unless submitted in electronic form, be signed by the 35
purchaser. 36
Sec. 31. 1. If a purchaser who gives a resale certificate 37
makes any use of specified digital products other than the 38
commercial broadcasting, rebroadcasting, transmitting, 39
retransmitting, licensing, relicensing, distributing, redistributing 40
or exhibiting of the specified digital products, in whole or in part, 41
to another person or persons in the regular course of business: 42
(a) The use is taxable to the purchaser as of the time one of the 43
specified digital products is first so used by the purchaser, and 44

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the sales price of the specified digital products to the purchaser is 1
the measure of the tax. 2
(b) The seller is liable for the tax with respect to the sale of the 3
specified digital products to the purchaser only if: 4
(1) There is an unsatisfied use tax liability pursuant to 5
paragraph (a); and 6
(2) The seller fraudulently failed to collect the tax or 7
solicited the purchaser to provide the resale certificate unlawfully. 8
2. As used in this section, “seller” includes a certified service 9
provider, as that term is defined in NRS 360B.060, acting on 10
behalf of a seller who is registered pursuant to NRS 360B.200. 11
Sec. 32. Any person who gives a resale certificate f or 12
specified digital products which the person knows at the time of 13
purchase is not to be further broadcast, rebroadcast, transmitted, 14
retransmitted, licensed, relicensed, distributed, redistributed or 15
exhibited by the person in the regular course of busin ess for the 16
purpose of evading payment to the seller of the amount of the tax 17
applicable to the transaction is guilty of a misdemeanor. 18
Sec. 33. 1. An excise tax is hereby imposed on the use in 19
this State of specified digital products purchased and 20
electronically transferred from any retailer on or after January 1, 21
2026, for use in this State at a rate equal to the sum of the rates of 22
all taxes imposed upon the storage, use or other consumption of 23
tangible personal prop erty in the county in which the use of the 24
specified digital products occurs. 25
2. The tax imposed by subsection 1 applies whether the 26
purchaser obtains permanent use or less than permanent use of 27
the specified digital product, whether the sale is conditioned or not 28
conditioned upon continued payment from the purchaser and 29
whether the sale is on a subscription basis or is not on a 30
subscription basis. 31
3. The tax is imposed with respect to all specified digital 32
products which were electronically transferred in a transaction 33
that is taxable pursuant to this chapter but for which the tax 34
imposed by section 24 of this act was not collected. 35
Sec. 34. Every person storing, using or otherwise consuming 36
in this State specified digital products purchased from a retailer is 37
liable for the tax. The liability of a person pursuant to this section 38
is not extinguished until the tax has been paid to this State, except 39
that a receipt from a retailer given to the purchaser pursuant to 40
section 35 of this act is sufficient to relieve the purchaser from 41
further liability for the tax to which the receipt refers. 42
Sec. 35. Every retailer maintaining a place of business in 43
this State and making sales of specified digit al products for use in 44
this State, not exempted by this chapter, shall, at the time of 45

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making the sales or, if the use of the specified digital products is 1
not then taxable hereunder, at the time the use becomes taxable, 2
collect the tax from the purchaser and give to the purchaser a 3
receipt therefor in the manner and form prescribed by the Nevada 4
Tax Commission. 5
Sec. 36. The tax required to be collected by the retailer 6
constitutes a debt owed by the retailer to this State. 7
Sec. 37. It is unlawful for any retailer to advertise or hold 8
out or state to the public or to any customer, directly or indirectly, 9
that the tax or any part thereof will be assumed or absorbed by the 10
retailer or that it wil l not be added to the selling price of the 11
specified digital products sold or that, if added, it or any part 12
thereof will be refunded. 13
Sec. 38. The tax required pursuant to this chapter to be 14
collected by the retailer from the purchaser must be displayed 15
separately from the list price, the price advertised in the premises, 16
the marked price, or any other price on the sales check or other 17
proof of sale. 18
Sec. 39. Any person who violates section 35, 37 or 38 of this 19
act is guilty of a misdemeanor. 20
Sec. 40. 1. Every retailer who sells specified digital 21
products for use in this State shall register with the Department 22
and give: 23
(a) The name and address of all agents operating in this State. 24
(b) The location of all offices or other places of business in 25
this State. 26
(c) Such other information as the Department may require. 27
2. Every business that purchases specified digital products for 28
use in this State shall , at the time the business obtains a state 29
business license pursuant to chapter 76 of NRS, register with the 30
Department on a form prescribed by the Department. As used in 31
this subsection, “business” has the meaning ascribed to it in 32
NRS 76.020. 33
Sec. 41. For the purpose of the proper administration of this 34
chapter and to prevent evasion of the use tax and the duty to 35
collect the use tax, it is presumed that specified digital products 36
sold by any person for delivery in this S tate are sold for use in this 37
State until the contrary is established. The burden of proving that 38
a sale of specified digital products is not a sale at retail is upon the 39
person who makes the sale unless the person takes from the 40
purchaser a certificate to the effect that the specified digital 41
products were purchased by an end user and the purchaser: 42
1. Is engaged in the business of commercial broadcasting, 43
rebroadcasting, transmitting, retransmitting, licensing, 44

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relicensing, distributing, redistributing or exhibiting specified 1
digital products, in whole or in part, to another person or persons; 2
2. Is registered pursuant to NRS 360B.200 or holds a permit 3
issued pursuant to section 27 of this act, if required; and 4
3. At the time of purchasing the specified digital products, 5
intends to broadcast, rebroadcast, transmit, retransmit, license, 6
relicense, distribute, redistribute or exhibit the specified digital 7
products in the regular course of business or is unable to ascertain 8
at the time of purchase whether the specified digital products will 9
be used for such a purpose or will be used for some other purpose. 10
Sec. 42. A resale certificate must: 11
1. Be substantially in such form and include such 12
information as the Department may prescribe; and 13
2. Unless submitted in electronic form, be signed by the 14
purchaser. 15
Sec. 43. If a purchaser who gives a resale certificate makes 16
any use of the specified digital products other than the commercial 17
broadcasting, rebroadcasting, transmitting, retransmitting, 18
licensing, relicensing, distributing, redistributing or exhibiting of 19
the specified digital products, in whole or in part, to another 20
person or persons in the regular course of business, the use is 21
taxable as of the time any of the specified digital products is first 22
so stored or used. 23
Sec. 44. As used in sections 44 to 56, inclusive, of this act, 24
“exempted from the taxes imposed by this chapter” means 25
exempted from the computation of the amount of taxes imposed. 26
Sec. 45. There are exempted from the taxes imposed by this 27
chapter the gross receipts from the sale of, and the use in this 28
State of, specified digital products the gross re ceipts from the sale 29
of which, or the use of which, this State is prohibited from taxing 30
under the Constitution or laws of the United States or under the 31
Constitution of this State. 32
Sec. 46. There are exempted from the taxes imposed by this 33
chapter the gross receipts from the sale of specified digital 34
products that are textbooks sold within the Nevada System of 35
Higher Education. 36
Sec. 47. There are exempted from the taxes imposed by this 37
chapter the gross receipts from the sale of, and the use in this 38
State of, specified digital products which is a newspaper regularly 39
issued at average intervals not exceeding 1 week and any such 40
newspaper. 41
Sec. 48. There are exempted from the taxes imposed by this 42
chapter the gross receipts from occasional sales of specified digital 43
products and the use in this State of specified digital products, the 44
transfer of which to the purchaser is an occasional sale. 45

– 14 –

- *AB453_R1*
Sec. 49. There are exempted from the taxes imposed by this 1
chapter the gross receipts from the sale of any specified digital 2
products to: 3
1. The United States, its unincorporated agencies and 4
instrumentalities. 5
2. Any incorporated agenc y or instrumentality of the United 6
States wholly owned by the United States or by a corporation 7
wholly owned by the United States. 8
3. The State of Nevada, its unincorporated agencies and 9
instrumentalities. 10
4. Any county, city, district or other politic al subdivision of 11
this State. 12
Sec. 50. There are exempted from the taxes imposed by this 13
chapter the gross receipts from the sale of, and the use in this 14
State of, any specified digital products sold by or to a nonprofit 15
organization created for religious, charitable or educational 16
purposes. The Legislature shall establish: 17
1. Standards for determining whether an organization is 18
created for religious, charitable or educational purposes. 19
2. Procedures for administering the provisions of this section. 20
Sec. 51. 1. For the purposes of section 50 of this act, an 21
organization is created for religious, charitable or educational 22
purposes if it complies with the provisions of this section. 23
2. An organization is created for religious purposes if: 24
(a) It complies with the requirements set forth in subsection 5; 25
and 26
(b) The sole or primary purpose of the organization is the 27
operation of a church, synagogue or other place of religious 28
worship at which nonprofit religious services and activities are 29
regularly conducted. Such an organization includes, without 30
limitation, an integrated auxiliary or affiliate of the organization, 31
men’s, women’s or youth groups established by the organization, a 32
school or mission society operated by the organization, an 33
organization of local units of a church and a convention or 34
association of churches. 35
3. An organization is created for charitable purposes if: 36
(a) It complies with the requirements set forth in subsection 5; 37
(b) The sole or primary purpose of the organization is to: 38
(1) Advance a public purpose, donate or render gratuitously 39
or at a reduced rate a substantial portion of its services to the 40
persons who are the subjects of its charitable services, and benefit 41
a substantial and indefinite class of persons who are the legitimate 42
subjects of charity; 43

– 15 –

- *AB453_R1*
(2) Provide services that are otherwise required to be 1
provided by a local government, this State or the Federal 2
Government; or 3
(3) Operate a hospital or medical facility licensed pursuant 4
to chapter 449 or 450 of NRS; and 5
(c) The organization is operating in this State. 6
4. An organization is created for educational purposes if: 7
(a) It complies with the requirements set forth in subsection 5; 8
and 9
(b) The sole or primary purpose of the organization is to: 10
(1) Provide athletic, cultural or social activities for 11
children; 12
(2) Provide displays or performances of the visual or 13
performing arts to members of the general public; 14
(3) Provide instruction a nd disseminate information on 15
subjects beneficial to the community; 16
(4) Operate a school, college or university located in this 17
State that conducts regular classes and provides courses of study 18
required for accreditation or licensing by the State Board o f 19
Education or the Commission on Postsecondary Education, or for 20
membership in the Northwest Accreditation Commission or 21
accreditation by the Northwest Commission on Colleges and 22
Universities; 23
(5) Serve as a local or state apprenticeship committee to 24
advance programs of apprenticeship in this State; or 25
(6) Sponsor programs of apprenticeship in this State 26
through a trust created pursuant to 29 U.S.C. § 186. 27
5. In addition to the requirements set forth in subsection 2, 3 28
or 4, as applicable, an organiza tion is created for religious, 29
charitable or educational purposes if: 30
(a) No part of the net earnings of any such organization inures 31
to the benefit of a private shareholder, individual or entity; 32
(b) The business of the organization is not conducted for 33
profit; 34
(c) No substantial part of the business of the organization is 35
devoted to the advocacy of any political principle or the defeat or 36
passage of any state or federal legislation; 37
(d) The organization does not participate or intervene in any 38
political campaign on behalf of or in opposition to any candidate 39
for public office; and 40
(e) Any property sold to the organization for which an 41
exemption is claimed is used by the organization in this State in 42
furtherance of the religious, charitable or educatio nal purposes of 43
the organization. 44

– 16 –

- *AB453_R1*
Sec. 52. There are exempted from the taxes imposed by this 1
chapter on the use of specified digital products any such products 2
loaned or donated to: 3
1. The United States, its unincorporated agencies and 4
instrumentalities. 5
2. Any incorporated agency or instrumentality of the United 6
States wholly owned by the United States or by a corporation 7
wholly owned by the United States. 8
3. The State of Nevada, its unincorporated agenci es and 9
instrumentalities. 10
4. Any county, city, district or other political subdivision of 11
this State. 12
5. Any organization created for religious, charitable or 13
eleemosynary purposes, provided that no part of the net earnings 14
of any such organization inures to the benefit of any private 15
shareholder or individual. 16
Sec. 53. The use in this State of specified digital products, 17
the gross receipts from the sale of which are required to be 18
included in the measure of the tax i mposed by section 24 of this 19
act, is exempted from the tax imposed by section 33 of this act. 20
Sec. 54. 1. If a purchaser wishes to claim an exemption 21
from the taxes imposed by this chapter, the retailer shall obtain 22
such i nformation from the purchaser as is required by the 23
Department. 24
2. The Department shall, to the extent feasible, establish an 25
electronic system for submitting a request for an exemption. A 26
purchaser is not required to provide a signature to claim an 27
exemption if the request is submitted electronically. 28
3. The Department may establish a system whereby a 29
purchaser who is exempt from the payment of the taxes imposed 30
by this chapter is issued an identification number that can be 31
presented to the retailer at the time of sale. 32
4. A retailer shall maintain such records of exempt 33
transactions as are required by the Department and provide those 34
records to the Department upon request. 35
5. Except as otherwise provided in this subsection, a retailer 36
who complies with the provisions of this section is not liable for 37
the payment of any tax imposed by this chapter if the purchaser 38
improperly claims an exemption. If the purchaser improperly 39
claims an exemption, the purchaser is liable for the payment of the 40
tax. The provisions of this subsection do not apply if the retailer: 41
(a) Fraudulently fails to collect the tax; 42
(b) Solicits a purchaser to participate in an unlawful claim of 43
an exemption; or 44

– 17 –

- *AB453_R1*
(c) Accepts a certificate of exemption from a purchaser who 1
claims an entity-based exemption, the subject of the transaction 2
sought to be covered by the certificate is actually received by the 3
purchaser at a location operated by the seller, and the Department 4
provides, and posts on a website or other Internet site that is 5
operated or administered by or on behalf of the Department, a 6
certificate of exemption which clearly and affirmatively indicates 7
that the claimed exemption is not available. 8
6. As used in this section: 9
(a) “Entity-based exemption” means an exemption based on 10
who purchases the product or who sells the product, and which is 11
not available to all. 12
(b) “Retailer” includes a certified service provider, as that term 13
is defined in NRS 360B.060, acting on behalf of a retailer who is 14
registered pursuant to NRS 360B.200. 15
Sec. 55. 1. Any nonprofit organization created for 16
religious, charitable or educational purposes that wishes to claim 17
an exemption pursuant to section 50 of this act, must file an 18
application with the Department to obtain a letter of exemption. 19
The application must be on a form and contain such information 20
as is required by the Department. 21
2. If the Department determines that the organization is 22
created for religious, charitable or educational purposes, it shall 23
issue a letter of exemption to the organization. The letter of 24
exemption expires 5 years after the date on which it is issued by 25
the Department. At least 90 days before the expiration of the lette r 26
of exemption, the Department shall notify the organization to 27
whom the letter was issued of the date on which the letter will 28
expire. The organization may renew its letter of exemption for an 29
additional 5 years by filing an application for renewal with t he 30
Department. The application for renewal must be on a form and 31
contain such information as is required by the Department. 32
3. To claim an exemption pursuant to section 50 of this act 33
for the sale of specified digital products to such an organization: 34
(a) The organization must give a copy of its letter of exemption 35
to the retailer from whom the organization purchases the product; 36
and 37
(b) The retailer must retain and present upon request a copy of 38
the letter of exemption. 39
4. The Department shall adopt such regulations as are 40
necessary to carry out the provisions of this section. 41
Sec. 56. If a purchaser certifies in writing to a seller that the 42
specified digital products purchased will be used in a manner or 43
for a purpose entitling the seller to regard the gross receipts from 44
the sale as exempted by this chapter from the computation of the 45

– 18 –

- *AB453_R1*
amount of the taxes imposed by this chapter, and uses the 1
specified digital products in some other manner or for some other 2
purpose, the purchaser shall be liable for payment of the tax as if 3
the purchaser were a retailer making a retail sale of the specified 4
digital products at the time of such use, and the cost of the 5
specified digital products to the purchaser shall be deemed the 6
gross receipts from such retail sale. 7
Sec. 57. A retailer shall hold the amount of all taxes 8
collected pursuant to this chapter in a separate account in trust for 9
the State. 10
Sec. 58. Except as otherwise provided in section 65 of this act 11
or required by the Department pursuant to NRS 360B.200, the 12
taxes imposed by this chapter are due and payable to the 13
Department monthly on or before the last day of the month next 14
succeeding each month. 15
Sec. 59. Except as otherwise required by the Department 16
pursuant to NRS 360B.200: 17
1. On or before the last day of the month following each 18
reporting period, a return for the preceding period must be filed 19
with the Department in such form and manner as the Department 20
may prescribe. Any return required to be filed by this section must 21
be combined with any return required to be filed pursuant to the 22
provisions of chapters 372 and 374 of NRS. 23
2. For purposes of: 24
(a) The tax imposed by section 24 of this act, a return must be 25
filed by each seller. 26
(b) The tax imposed by section 33 of this act, a return must be 27
filed by each retailer maintaining a place of business in the State 28
and by each person purchasing specified digital produc ts, the use 29
of which is subject to the use tax, who has not paid the use tax 30
due. 31
3. Unless filed electronically, returns must be signed by the 32
person required to file the return or by his or her authorized agent 33
but need not be verified by oath. 34
Sec. 60. 1. Except as otherwise required by the Department 35
pursuant to NRS 360B.200: 36
(a) For the purposes of the tax imposed by section 24 of this 37
act: 38
(1) The return must show the gross receipts of the seller 39
during the preceding reporting period. 40
(2) The gross receipts must be segregated and reported 41
separately for each county to which a sale of specified digital 42
products pertains. 43

– 19 –

- *AB453_R1*
(3) A sale pertains to the county in this State in which the 1
retail sale of specified digital products takes place as determined 2
pursuant to section 23 of this act. 3
(b) For purposes of the tax imposed by section 33 of this act: 4
(1) In the case of a return f iled by a retailer, the return 5
must show the total sales price of the specified digital products 6
purchased by the retailer, the use of which specified digital 7
products became subject to the use tax during the preceding 8
reporting period. 9
(2) The sales pri ce must be segregated and reported 10
separately for each county to which a purchase of specified digital 11
products pertains. 12
(3) If the specified digital products were: 13
(I) Brought into this State by the purchaser or his or her 14
agent or designee, the sal e pertains to the county in this State in 15
which the property is or will be first used, stored or otherwise 16
consumed. 17
(II) Not brought into this State by the purchaser or his 18
or her agent or designee, the sale pertains to the county in this 19
State in whic h the property was delivered to the purchaser or his 20
or her agent or designee. 21
2. In the case of a return filed by a purchaser, the return 22
must show the total sales price of the specified digital products 23
purchased by the purchaser, the use of which beca me subject to 24
the tax imposed by section 24 of this act during the preceding 25
reporting period and indicate the county in this State in which the 26
specified digital products were first used, stored or consumed. 27
3. The return must also show the amount of th e taxes for the 28
period covered by the return and such other information as the 29
Department deems necessary for the proper administration of this 30
chapter. 31
4. Except as otherwise provided in subsection 5, upon 32
determining that a retailer has filed a return which contains one 33
or more violations of the provisions of this section, the Department 34
shall: 35
(a) For the first return of any retailer which contains one or 36
more violations, issue a letter of warning to the retailer which 37
provides an explanation of the v iolation or violations contained in 38
the return. 39
(b) For the first or second return, other than a return 40
described in paragraph (a), in any calendar year which contains 41
one or more violations, assess a penalty equal to the amount of the 42
tax which was not r eported or was reported for the wrong county 43
or $1,000, whichever is less. 44

– 20 –

- *AB453_R1*
(c) For the third and each subsequent return in any calendar 1
year which contains one or more violations, assess a penalty of 2
three times the amount of the tax which was not reporte d or was 3
reported for the wrong county or $3,000, whichever is less. 4
5. For the purposes of subsection 4, if the first violation of 5
this section by any retailer was determined by the Department 6
through an audit which covered more than one return of the 7
retailer, the Department shall treat all returns which were 8
determined through the same audit to contain a violation or 9
violations in the manner provided in paragraph (a) of 10
subsection 4. 11
Sec. 61. In determining the amount of taxes due pursuant to 12
this chapter: 13
1. The amount due must be computed to the third decimal 14
place and rounded to a whole cent using a method that rounds up 15
to the next cent if the numeral in the third decimal place is greater 16
than 4. 17
2. A retailer m ay compute the amount due on a transaction 18
on the basis of each item involved in the transaction or a single 19
invoice for the entire transaction. 20
Sec. 62. 1. If a retailer is unable to collect all or part of the 21
sales price of a sale, the retailer is entitled to receive a deduction 22
from his or her taxable sales for that bad debt. 23
2. Any deduction that is claimed pursuant to this section may 24
not include interest. 25
3. The amount of any deduction claimed must equal the 26
amount of a deduction that may be claimed pursuant to section 27
166 of the Internal Revenue Code, 26 U.S.C. § 166, for that sale 28
minus: 29
(a) Any finance charge or interest charged as part of the sale; 30
(b) Any tax imposed by this chapter charged on the sales price; 31
(c) Any amount not paid on the sales price because the 32
specified digital product that was sold was not delivered until the 33
full sales price is paid; and 34
(d) Any expense incurred in attempting to collect the bad debt. 35
4. A bad debt may be claimed as a deduction on the return 36
that covers the period during which the bad debt is written off in 37
the business records of the retailer that are maintained in the 38
ordinary course of the retailer’s business and is eligible to be 39
claimed as a deduction pursuant to section 166 of the Internal 40
Revenue Code, 26 U.S.C. § 166, or if the retailer is not required to 41
file a federal income tax return, would be eligible to be claimed as 42
a deduction pursuant to section 166 of the Internal Revenue Code, 43
26 U.S.C. § 166. 44

– 21 –

- *AB453_R1*
5. If a bad debt for which a deduction has been claimed is 1
subsequently collected in whole or in part, the tax on the amount 2
so collected must be reported on the return that covers the period 3
in which the collection is made. 4
6. If the amount of the bad debt is greater than the amount of 5
the taxable sales reported for the period during which the bad debt 6
is claimed as a deduction, a claim for a refund may be filed 7
pursuant to sections 69 to 87, inclusive, of this act except that the 8
time within which the claim may be filed begins on the date on 9
which the return that included the deduction was filed. 10
7. If the retailer has contracted with a certified service 11
provider for the remittance of the tax due under this chapter, the 12
service provider may, on behalf of t he retailer, claim any 13
deduction to which the retailer is entitled pursuant to this section. 14
The service provider shall credit or refund the full amount of any 15
deduction or refund received pursuant to this section to the 16
retailer. 17
8. For the purposes of reporting a payment received on a bad 18
debt for which a deduction has been claimed, the payment must 19
first be applied to the sales price of the specified digital products 20
sold and the tax due thereon, and then to any interest, service 21
charge or other charge that was charged as part of the sale. 22
9. If the records of a retailer indicate that a bad debt may be 23
allocated among other states that are members of the Streamlined 24
Sales and Use Tax Agreement, the retailer may allocate the bad 25
debt among those states. 26
10. A retailer who assigns a debt to an entity which is part of 27
an affiliated group that includes the retailer may claim any 28
deduction or refund to which the retailer would otherwise be 29
entitled pursuant to this section, notwithstanding: 30
(a) The assignment of the debt to the entity; 31
(b) That the debt is written off as a bad debt in the business 32
records of the entity which are maintained in the ordinary course 33
of the entity’s business; and 34
(c) That the bad debt is or would be eligible to be claimed by 35
the entity as a deduction pursuant to section 166 of the Internal 36
Revenue Code, 26 U.S.C. § 166. 37
11. Except as otherwise provided in subsection 12, upon 38
determining that a retailer has filed a return which contains one 39
or more violations of the provisions of this section, the Department 40
shall: 41
(a) For the first return of any retailer which contains one or 42
more violations, issue a letter of warning to the retailer which 43
provides an explanation of the violation or violations contained in 44
the return. 45

– 22 –

- *AB453_R1*
(b) For the first or second return, other than a return 1
described in paragraph (a), in any calendar year which contains 2
one or more violations, assess a penalty equal to the amount of the 3
deduction claimed or $1,000, whichever is less. 4
(c) For the thi rd and each subsequent return in any calendar 5
year which contains one or more violations, assess a penalty of 6
three times the amount of the deduction claimed or $3,000, 7
whichever is less. 8
12. For the purposes of subsection 11, if the first violation of 9
this section by any retailer was determined by the Department 10
through an audit which covered more than one return of the 11
retailer, the Department shall treat all returns which were 12
determined through the same audit to contain a violation or 13
violations in th e manner provided in paragraph (a) of 14
subsection 11. 15
13. As used in this section: 16
(a) “Affiliated group” means: 17
(1) An affiliated group as defined in section 1504(a) of the 18
Internal Revenue Code, 26 U.S.C. § 1504(a); or 19
(2) A controlled group of co rporations as described in 20
section 1563(a)(2) of the Internal Revenue Code, 26 U.S.C. § 21
1563(a)(2). 22
(b) “Bad debt” means a debt that may be deducted pursuant to 23
section 166 of the Internal Revenue Code, 26 U.S.C. § 166. 24
(c) “Certified service provider” h as the meaning ascribed to it 25
in NRS 360B.060. 26
Sec. 63. 1. Except as otherwise provided in subsection 2, if 27
the taxes imposed by this chapter are paid in accordance with 28
section 58 of this act, a taxpayer may deduct and wi thhold from 29
the taxes otherwise due from the taxpayer 0.25 percent of those 30
taxes as reimbursement for the cost of collecting the tax. 31
2. The regulations adopted by the Nevada Tax Commission 32
pursuant to NRS 360B.110 may authorize the deduction and 33
withholding from the taxes otherwise due from a taxpayer such 34
other amounts as are required to carry out the Streamlined Sales 35
and Use Tax Agreement. 36
Sec. 64. 1. Except as otherwise authorized or required by 37
the Department, the person required to file a return shall deliver 38
the return together with a remittance of the amount of the tax due 39
to the Department. 40
2. The Department shall provide for the acceptance of credit 41
cards, debit cards or electronic transfers of money for the payment 42
of the tax due in the manner prescribed pursuant to NRS 360.092. 43

– 23 –

- *AB453_R1*
Sec. 65. 1. Except as otherwise provided in this section or 1
required by the Department pursuant to NRS 360B.200, the 2
reporting and payment period of: 3
(a) A taxpayer whose taxable sales do not exceed $10,000 per 4
month is a calendar quarter. 5
(b) A taxpayer who files reports on a quarterly basis in 6
accordance with paragraph (a) and: 7
(1) From whom no tax is due pursuant to this chapter for 8
the immediately preceding three quarterly reporting periods; or 9
(2) Whose taxable sales do not exceed a total amount of 10
$1,500 for the immediately preceding four quarterly reporting 11
periods, 12
 is 12 calendar months, unless the taxable sales of the taxpayer 13
exceed a total amount of $1,500 for such a 12 -month reporting 14
and payment period or $10,000 for a calendar month. 15
2. The Department, if it deems this action necessary to ensure 16
payment to or facilitate the collection by the State of the amount of 17
taxes, may require returns and payment of the amount of taxes for 18
periods other than calendar months or quarters, depending upon 19
the principal place of business of the seller, retailer or purchaser, 20
as the case may be, or for other than monthly, quarterly or annua l 21
periods. 22
Sec. 66. For the purposes of the tax imposed by section 24 of 23
this act, gross receipts from rentals or leases of specified digital 24
products must be reported and the tax paid in accordance with 25
such regulations as the Department may prescribe. 26
Sec. 67. The Department for good cause may extend for not 27
to exceed 1 month the time for making any return or paying any 28
amount required to be paid under this chapter. 29
Sec. 68. 1. The Department, whenever it deems it necessary 30
to ensure compliance with this chapter, may require any person 31
subject to the chapter to place with it such security as the 32
Department may determine. The Department shall fix the amount 33
of the security which, except as otherwise provided in subsection 2, 34
may not be greater than twice the estimated average tax due 35
quarterly of persons filing returns for quarterly periods, three 36
times the estimated average tax due monthly of persons filing 37
returns for monthly periods or four times the estimated average 38
tax due annually of persons filing returns for annual periods, 39
determined in such a manner as the Department deems proper. 40
2. In the case of persons who are habitually delinquent in 41
their obl igations under this chapter, the amount of the security 42
may not be greater than three times the average actual tax due 43
quarterly of persons filing returns for quarterly periods, five times 44
the average actual tax due monthly of persons filing returns for 45

– 24 –

- *AB453_R1*
monthly periods or seven times the average actual tax due 1
annually of persons filing returns for annual periods. 2
3. The limitations provided in this section apply regardless of 3
the type of security placed with the Department. 4
4. The amount of the security may be increased or decreased 5
by the Department subject to the limitations provided in this 6
section. 7
5. The Department may sell the security at public auction if it 8
becomes necessary to recover any tax or any amount required to 9
be collected, or interest or penalty due. Notice of the sale may be 10
served upon the person who placed the security personally or by 11
mail. If the notice is served by mail, service must be made in the 12
manner prescribed for service of a notice of a deficiency 13
determination and must be addressed to the person at his or her 14
address as it appears in the records of the Department. Security in 15
the form of a bearer bond issued by the United States or the State 16
of Nevada which has a prevailing market price may be sold by the 17
Department at a private sale at a price not lower than the 18
prevailing market price. 19
6. Upon any sale any surplus above the amounts due must be 20
returned to the person who placed the security. 21
Sec. 69. 1. If the Department determi nes that any amount, 22
penalty or interest has been paid more than once or has been 23
erroneously or illegally collected or computed, the Department 24
shall set forth that fact in the records of the Department and 25
certify to the State Board of Examiners the amou nt collected in 26
excess of the amount legally due and the person from whom it was 27
collected or by whom paid. If approved by the State Board of 28
Examiners, the excess amount collected or paid must, after being 29
credited against any amount then due from the per son in 30
accordance with NRS 360.236, be refunded to the person, or his or 31
her successors, administrators or executors. 32
2. Any overpayment of the tax imposed by section 33 of this 33
act by a purchaser to a retailer who is required to collect the tax 34
and who gives the purchaser a receipt therefor pursuant to 35
sections 33 to 43, inclusive, of this act must be credited or 36
refunded by the State to the purchaser, subject to the requirements 37
of NRS 360.236. 38
Sec. 70. Except as otherwi se provided in NRS 360.235 and 39
360.395 and section 62 of this act: 40
1. No refund may be allowed unless a claim for it is filed with 41
the Department within 3 years after the last day of the month 42
following the close of the period for which the overpayment w as 43
made. 44

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- *AB453_R1*
2. No credit may be allowed after the expiration of the period 1
specified for filing claims for refund unless a claim for credit is 2
filed with the Department within that period, or unless the credit 3
relates to a period for which a waiver is given pursuant to 4
NRS 360.355. 5
Sec. 71. No credit or refund of any amount paid pursuant to 6
sections 33 to 43, inclusive, of this act may be allowed on the 7
ground that the use of the specified digital products is exempted 8
pursuant to section 53 of this act, unless the person who paid the 9
amount reimburses the vendor of the specified digital products for 10
the amount of the tax imposed by section 24 of this act upon the 11
vendor of the specified digital products with respect to the sale of 12
the specified digital products and paid by the vendor to the State. 13
Sec. 72. Every claim must be in writing and state the specific 14
grounds upon which the claim is founded. 15
Sec. 73. Failure to file a claim within the time prescribed in 16
section 70 of this act constitutes a waiver of any demand against 17
the State on account of overpayment. 18
Sec. 74. Within 30 days after disallowing any claim in whole 19
or in part, the Department shall serve notice of its action on the 20
claimant in the manner prescribed for service of notice of a 21
deficiency determination. 22
Sec. 75. Except as otherwise provided in NRS 360.320 or any 23
other specific statute, interest must be paid upon any overpayment 24
of any amount of tax at the rate set forth in, and in accordance 25
with the provisions of, NRS 360.2937. 26
Sec. 76. If the Department determines that any overpayment 27
has been made intentionally or by reason of carelessness, it shall 28
not allow any interest thereon. 29
Sec. 77. No injunction or writ of mandate or other legal or 30
equitable process shall issue in any suit, action or proceeding in 31
any court against the State, a county or any officer thereof to 32
prevent or enjoin the collection under this chapter of any tax or 33
any amount of tax required to be collected. 34
Sec. 78. No suit or proceeding shall be maintained in any 35
court for the recovery of any amount alleged to have been 36
erroneously or illegally determined or collected unless a claim for 37
refund or credit has been duly filed. 38
Sec. 79. 1. Within 90 days after a final decision upon a 39
claim filed pursuant to this chapter is rendered by the Nevada Tax 40
Commission, the claimant may bring an action against the 41
Department on the grounds set forth in the claim in a court of 42
competent jurisdicti on in Carson City, the county of this State 43
where the claimant resides or maintains his or her principal place 44
of business or a county in which any relevant proceedings were 45

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- *AB453_R1*
conducted by the Department, for the recovery of the whole or any 1
part of the amou nt with respect to which the claim has been 2
disallowed. 3
2. Failure to bring an action within the time specified 4
constitutes a waiver of any demand against the State on account of 5
alleged overpayments. 6
Sec. 80. If the Department fails to mail notice of action on a 7
claim within 6 months after the claim is filed, the claimant may 8
consider the claim disallowed and file an appeal with a hearing 9
officer within 45 days after the last day of the 6 -month period. If 10
the claimant is aggrieved by the decision of the hearing officer on 11
appeal, the claimant may, pursuant to the provisions of NRS 12
360.245, appeal the decision to the Nevada Tax Commission. If 13
the claimant is aggrieved by the decision of the Commission on 14
appeal, the claiman t may, within 45 days after the decision is 15
rendered, bring an action against the Department on the grounds 16
set forth in the claim for the recovery of the whole or any part of 17
the amount claimed as an overpayment. 18
Sec. 81. 1. If judgment is rendered for the plaintiff, the 19
amount of the judgment must first be credited as follows: 20
(a) If the judgment is for a refund of tax imposed by section 24 21
of this act, it must be credited on any amount of tax due from the 22
plaintiff pursuant to this chapter. 23
(b) If the judgment is for a refund of the tax imposed by 24
section 33 of this act, it must be credited on any amount of that tax 25
due from the plaintiff pursuant to this chapter. 26
2. The balance of the judgment must be refunded to the 27
plaintiff. 28
Sec. 82. In any judgment, interest shall be allowed at the rate 29
of 3 percent per annum upon the amount found to have been 30
illegally collected from the date of payment of the amount to the 31
date of allowance of cr edit on account of the judgment, or to a 32
date preceding the date of the refund warrant by not more than 30 33
days, the date to be determined by the Department. 34
Sec. 83. A judgment shall not be rendered in favor of the 35
plaintiff in any action brought against the Department to recover 36
any amount paid when the action is brought by or in the name of 37
an assignee of the person paying the amount or by any person 38
other than the person who paid the amount. 39
Sec. 84. The Department may recover any refund or part of it 40
which is erroneously made and any credit or part of it which is 41
erroneously allowed in an action brought in a court of competent 42
jurisdiction in Carson City or Clark County in the name of the 43
State of Nevada. 44

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- *AB453_R1*
Sec. 85. The action must be tried in Carson City or Clark 1
County unless the court, with the consent of the Attorney General, 2
orders a change of place of trial. 3
Sec. 86. The Attorney General shall prosecute the action, 4
and the provisions of NRS, the Nevada Rules of Civil Procedure 5
and the Nevada Rules of Appellate Procedure relating to service of 6
summons, pleadings, proofs, trials and appeals are applicable to 7
the proceedings. 8
Sec. 87. 1. If any amount in excess of $25 has been 9
illegally determined, either by the person filing the return or by the 10
Department, the Department shall certify this fact to the State 11
Board of Examiners, and the latte r shall authorize the 12
cancellation of the amount upon the records of the Department. 13
2. If an amount not exceeding $25 has been illegally 14
determined, either by the person filing a return or by the 15
Department, the Department, without certifying this fact to the 16
State Board of Examiners, shall authorize the cancellation of 17
the amount upon the records of the Department. 18
Sec. 88. This chapter must be administered in accordance 19
with the provisions of chapter 360B of NRS. 20
Sec. 89. 1. The provisions of this chapter relating to: 21
(a) The imposition, collection and remittance of the tax 22
imposed by section 24 of this act apply to every retailer whose 23
activities have a sufficient nexus with this Stat e to satisfy the 24
requirements of the United States Constitution. 25
(b) The collection and remittance of the tax imposed by section 26
33 of this act apply to every retailer whose activities have a 27
sufficient nexus with this State to satisfy the requirements of the 28
United States Constitution. 29
2. In administering the provisions of this chapter, the 30
Department shall construe the terms “sell er,” “retailer” and 31
“retailer maintaining a place of business in this State” in 32
accordance with the provisions of subsection 1. 33
Sec. 90. As used in sections 90 to 97, inclusive, of this act, 34
unless the context otherwise requires, the words and terms defined 35
in sections 91, 92 and 93 of this act have the meanings ascribed to 36
them in those sections. 37
Sec. 91. “Affiliate” means a person who directly or indirectly 38
owns or controls, is owned or con trolled by, or is under common 39
ownership or control with, another person. For the purposes of 40
this section, control shall be presumed to exist if any person 41
directly or indirectly owns, controls, holds with the power to vote 42
or holds proxies representing 1 0 percent or more of the voting 43
securities of any other person. This presumption may be rebutted 44
by a showing that control does not exist in fact. 45

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- *AB453_R1*
Sec. 92. 1. “Marketplace facilitator” means a person, 1
including any affiliate of the person, who: 2
(a) Directly or indirectly, does one or more of the following to 3
facilitate a retail sale: 4
(1) Lists, makes available or advertises specified digital 5
products for sale by a marketplace seller in a marketplace owned, 6
operated or controlled by the person; 7
(2) Facilitates the sale of a marketplace seller’s product 8
through a marketplace by transmitting or otherwise 9
communicating an offer or acceptance of a retail sale of specified 10
digital products between a marketplace seller and a purchaser in a 11
forum including a shop, store, booth, catalog, Internet site or 12
similar forum; 13
(3) Owns, rents, licenses, makes available or operates any 14
electronic or physical infrastructure or any property, process, 15
method, copyright, trademark or patent that connects marketplace 16
sellers to purchasers for the purpose of making retail sales of 17
specified digital products; 18
(4) Provides a marketplace for making retail sales of 19
specified digital products, or otherwise facilitates retail sales of 20
specified digital products, regardless of ownership or control 21
of the specified digital products that are the subject of the retail 22
sale; 23
(5) Provides software development or research and 24
development activities related to any activity described in this 25
subsection, if such software development or research and 26
development activities are directly related to the physical or 27
electronic marketplace provided by a marketplace provider; 28
(6) Provides or offers fulfillment or storage services for a 29
marketplace seller; 30
(7) Sets prices for the sale of specified digital products by a 31
marketplace seller; 32
(8) Provides or offers customer service to a marketplace 33
seller or the customers of a marketplace seller, or accepts or 34
assists with taking orders, returns or exchanges of specified digital 35
products sold by a marketplace seller; or 36
(9) Brands or otherwise identifies sales as those of the 37
marketplace facilitator; and 38
(b) Directly or indirectly, does one or more of the following to 39
facilitate a retail sale: 40
(1) Collects the sales price or purchase price of a retail sale 41
of specified digital products; 42
(2) Provides payment processing services for a retail sale of 43
specified digital products; 44

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- *AB453_R1*
(3) Charges, collects or otherwise receives selling fees, 1
listing fees, referral fees, closing fees, fees for inserting or making 2
available specified digital products on a marketplace or other 3
consideration from the facilitation of a retail sale of specified 4
digital products, regardless of ownership or control of the 5
specified digital products that are the subject of the retail sale; 6
(4) Through terms and conditions, agreements or 7
arrangements with a third party, collects payment in connection 8
with a retail sale of specified digital products from a purchaser 9
and transmits that payment to the marketplace seller, regardless of 10
whether the person collecting and transmitting such payment 11
receives compensation or other consideration in exchange for the 12
service; or 13
(5) Provides a virtual currency that purchasers are allowed 14
or required to use to purchase specified digital products. 15
2. The term does not include a person who provides Internet 16
advertising services, including, without limitation, the listing of 17
products for sale, if the person does not directly or indirectly or 18
through an affiliate: 19
(a) Transmit or otherwise communicate an offer or acceptance 20
of a retail sale of specified digital products between a marketplace 21
seller and a purchaser; and 22
(b) Do one or more of the activities listed in paragraph (b) of 23
subsection 1. 24
3. The term includes a provider of direct broadcast satellite 25
services as defined in 47 U.S.C. § 335(b)(5)(A) or a cable operator 26
as defined in 47 U.S.C. § 522(5) who meets the definition of 27
“marketplace facilitator” provided in subsection 1, includi ng, 28
without limitation, by facilitating the retail sale of a software 29
application of a marketplace seller which may be accessed 30
through the digital platform owned, operated or controlled by the 31
provider of direct broadcast satellite services or cable opera tor. A 32
provider of direct broadcast satellite services or cable operator is 33
not a marketplace facilitator with respect to a software application 34
of a marketplace seller which may be accessed through the digital 35
platform owned, operated or controlled by the provider of direct 36
broadcast satellite services or cable operator for no additional 37
charge. 38
Sec. 93. “Marketplace seller” means: 39
1. A seller who makes retail sales through any physical or 40
electronic marketplace owned, op erated or controlled by a 41
marketplace facilitator, even if such seller would not have been 42
required to collect and remit the sales tax or use tax had the sale 43
not been made through such marketplace; or 44

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- *AB453_R1*
2. A seller who makes retail sales resulting from a referral by 1
a referrer, even if such seller would not have been required to 2
collect and remit the sales tax or use tax had the sale not been 3
made through such referrer. 4
Sec. 94. 1. Except as otherwise provided in this section and 5
section 95 of this act, the provisions of this chapter relating to the 6
imposition, collection and remittance of the tax imposed by section 7
24 of this act, and the collection and remittance of the tax imposed 8
by section 33 of this act, apply to a marketplace facilitator during 9
a calendar year in which or during a calendar year immediately 10
following any calendar year in which: 11
(a) The cumulative gross receipts from retail sales of tangible 12
personal propert y and specified digital products made or 13
facilitated by the marketplace facilitator on its own behalf or for 14
one or more marketplace sellers to customers in this State exceed 15
$100,000; or 16
(b) The marketplace facilitator makes or facilitates 200 or 17
more se parate retail sales transactions of tangible personal 18
property or specified digital products on his or her own behalf or 19
for one or more marketplace sellers to customers in this State. 20
2. The provisions of this chapter relating to the imposition, 21
collection and remittance of the tax imposed by section 24 of this 22
act and the collection and remittance of the tax imposed by section 23
33 of this act do not apply to a marketplace facilitator described in 24
subsection 1 if: 25
(a) The marketplace facilitator and the marketplace seller have 26
entered into a written agreement whereby the marketplace seller 27
assumes responsibility for the collection and remittance of the tax 28
imposed by section 24 of this act, and the collection and 29
remittance of the tax imposed by section 33 of this act, for retail 30
sales made by the marketplace seller through the marketplace 31
facilitator; and 32
(b) The marketplace seller has obtained a permit pursuant to 33
section 27 of this act or registered pursuant to NRS 360B.200. 34
 Upon request of the Department, a marketplace facilitator shall 35
provide to the Department a report containing the name of each 36
marketplace seller with whom the marketplace facilitator has 37
entered into an agreement pursuant to this subsection and such 38
other information as the Depar tment determines is necessary to 39
ensure that each marketplace seller with whom the marketplace 40
facilitator has entered into an agreement pursuant to this 41
subsection has obtained a permit pursuant to section 27 of this act 42
or registered pursuant to NRS 360B.200. 43

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- *AB453_R1*
3. Except as otherwise provided in this section and section 95 1
of this act, the provisions of subsection 1 apply regardless of 2
whether: 3
(a) The marketplace seller for whom a marketplace facilitator 4
makes or facilitates a retail sale would not have been required to 5
collect and remit the sales tax or the use tax had the retail sale not 6
been facilitated by the marketplace facilitator; 7
(b) The marketplace seller for whom a marketplace facilitator 8
makes or facilitates a retail sale was required to register with the 9
Department pursuant to NRS 360B.200 or obtain a permit 10
pursuant to section 27 of this act; or 11
(c) The amount of the sales price of a retail sale will ultimately 12
accrue to or benefit the marketplace facilitator, the marketplace 13
seller or any other person. 14
4. In administering the provisions of this chapter, the 15
Department shall construe the terms “seller,” “retailer” and 16
“retailer maintaining a place of business in this State” in 17
accordance with the provisions of this section. 18
Sec. 95. 1. In administering the provisions of this chapter, 19
the Department shall not hold a marketplace facilitator liable for 20
the payment of any tax imposed by this chapter which is 21
attributable to a retail sale made or facilitated on behalf of a 22
marketplace seller who is not an affiliate of the marketplace 23
facilitator if: 24
(a) The marketplace facilitator provides proof satis factory to 25
the Department that the marketplace facilitator has made a 26
reasonable effort to obtain accurate information from the 27
marketplace seller about the retail sale; and 28
(b) The failure to collect and remit the correct tax on the retail 29
sale was due to incorrect information provided to the marketplace 30
facilitator by the marketplace seller. 31
2. Except as otherwise provided in subsection 3, in 32
administering the provisions of this chapter, the Department shall 33
not hold a marketplace facilitator liable for the payment of any tax 34
imposed by this chapter which is attributable to a retail sale made 35
or facilitated on behalf of a marketplace seller who is not an 36
affiliate of the marketplace facilitator if the marketplace facilitator 37
provides proof satisfactory to the Department that: 38
(a) The retail sale was made before January 1, 2026; 39
(b) The retail sale was made through a marketplace of the 40
marketplace facilitator; and 41
(c) The failure to collect the tax imposed by section 24 of this 42
act and the tax impose d by section 33 of this act was due to an 43
error other than an error in sourcing the retail sale. 44

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- *AB453_R1*
3. The relief from liability provided pursuant to subsection 2 1
for the 2026 and 2027 calendar years, respectively, must not 2
exceed 5 percent of the total tax imposed by sections 24 and 33 of 3
this act owed for the calendar year on the cumulative gross 4
receipts of the marketplace facilitator from retail sales made or 5
facilitated by the marketplace facilitator for one or more 6
marketplace sellers to customers in this State. 7
4. If a marketplace facilitator is relieved of liability for the 8
collection and remittance of any amount of the tax imposed by 9
section 24 of this act or the tax imposed by section 33 of this act 10
pursuant to subsection 1, the marketplace selle r or purchaser, as 11
applicable, is liable for the payment of such uncollected, unpaid or 12
unremitted tax. 13
5. To the extent that a marketplace facilitator is relieved of 14
liability for the collection and remittance of any tax pursuant to 15
subsections 2 and 3, the marketplace seller for whom the 16
marketplace facilitator made or facilitated the retail sale giving 17
rise to the tax is also relieved of such liability. 18
6. Nothing in this section shall be construed to relieve any 19
person of liability for collecting bu t failing to remit to the 20
Department any tax imposed by this chapter. 21
Sec. 96. 1. The Department may provide by regulation that, 22
except as otherwise provided in this section, the provisions of this 23
chapter relating to the imposition, collection and remittance of the 24
tax imposed by section 24 of this act and the collection and 25
remittance of the tax imposed by section 33 of this act apply to a 26
referrer during a calendar year in which, or during a calendar 27
year immediately following any calendar year in which: 28
(a) The cumulative gross receipts from retail sales of tangible 29
personal pro perty and specified digital products to customers in 30
this State resulting from referrals from a platform of the referrer 31
are in excess of $100,000; or 32
(b) There are 200 or more separate retail sales transactions 33
involving sales of tangible personal proper ty or specified digital 34
products to customers in this State resulting from referrals from a 35
platform of the referrer. 36
2. Any regulations adopted by the Department pursuant to 37
subsection 1 must provide that the provisions of this chapter 38
relating to the i mposition, collection and remittance of the tax 39
imposed by section 24 of this act, and the collection and 40
remittance of the tax imposed by section 33 of this act do not apply 41
to a referrer described in subsection 1 if the referrer: 42
(a) Posts a conspicuous notice on each platform of the referrer 43
that includes all of the following: 44

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- *AB453_R1*
(1) A statement that tax imposed by sections 24 and 33 of 1
this act is due on certain purchases; 2
(2) A statement that the marketplace seller from whom the 3
person is purchasing on the platform may or may not collect and 4
remit the tax imposed by sections 24 and 33 of this act on a 5
purchase; 6
(3) A statement that Nevada requires the purchaser to pay 7
the tax imposed by sections 24 and 33 of this act and file a return 8
for such taxes if the tax imposed by sections 24 and 33 of this act 9
is not collected at the time of the sale by the marketplace seller; 10
(4) Information informing the purchaser that the notice is 11
provided under the requirements of this section; and 12
(5) Instructions for obtaining additional information from 13
the Department regarding whether and how to remit the tax 14
imposed by sections 24 and 33 of this act; 15
(b) The referrer provides a monthly notice to each marketplace 16
seller to whom the referrer made a referral of a potential customer 17
located in this State during the previous calendar year, which 18
monthly notice shall contain all of the following: 19
(1) A statement that Nevada imposes the tax imposed by 20
sections 24 and 33 of this act on retail sales in this State; 21
(2) A statement that a marketplace facilitator or other 22
retailer making retail sales in this State must collect and remit the 23
tax imposed by sections 24 and 33 of this act; and 24
(3) Instructions for obtaining addi tional information from 25
the Department regarding the collection and remittance of the tax 26
imposed by sections 24 and 33 of this act; and 27
(c) The referrer provides the Department with periodic reports 28
in an electronic format and in the manner prescribed by the 29
Department, which reports contain all of the following: 30
(1) A list of marketplace sellers who received a notice from 31
the referrer pursuant to paragraph (b); 32
(2) A list of marketplace sellers that collect and remit the 33
tax imposed by sections 24 and 33 of this act and that list or 34
advertise the marketplace seller’s products for sale on a platform 35
of the referrer; and 36
(3) An affidavit signed under penalty of perjury from an 37
officer of the referrer affirming that the referrer made reasonable 38
efforts to comply with the applicable notice and reporting 39
requirements of this subsection. 40
3. Any regulations adopted by the Department pursuant to 41
subsection 1 must provide that in administering the provisions of 42
this chapter, the Department shall construe th e terms “seller,” 43
“retailer” and “retailer maintaining a place of business in this 44
State” in accordance with the provisions of this section. 45

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- *AB453_R1*
4. Any regulations adopted by the Department pursuant to 1
subsection 1 must apply only to referrals by a referrer and shall 2
not preclude the applicability of other provisions of this chapter to 3
a person who is a referrer and is also a retailer, a marketplace 4
facilitator or a marketplace seller. 5
5. As used in this section: 6
(a) “Platform” means an electronic or physi cal medium, 7
including, without limitation, an Internet site or catalog, that is 8
owned, operated or controlled by a referrer. 9
(b) “Referral” means the transfer through telephone, Internet 10
link or other means by a referrer of a potential customer to a 11
retailer or seller who advertises or lists specified digital products 12
for sale on a platform of the referrer. 13
(c) “Referrer”: 14
(1) Means a person who does all of the following: 15
(I) Contracts or otherwise agrees with a retailer, seller 16
or marketplace f acilitator to list or advertise for sale specified 17
digital products of the retailer, seller or marketplace facilitator on 18
a platform, provided such listing or advertisement identifies 19
whether or not the retailer, seller or marketplace facilitator 20
collects the tax imposed by sections 24 and 33 of this act; 21
(II) Receives a commission, fee or other consideration 22
from the retailer, seller or marketplace facilitator for the listing or 23
advertisement; 24
(III) Provides referrals to a retailer, seller or 25
marketplace facilitator, or an affiliate of a retailer, seller or 26
marketplace facilitator; and 27
(IV) Does not collect money or other consideration from 28
the customer for the transaction. 29
(2) Does not include: 30
(I) A person primarily engaged in the business o f 31
printing or publishing a newspaper; or 32
(II) A person who does not provide the retailer’s, seller’s 33
or marketplace facilitator’s shipping terms and who does not 34
advertise whether a retailer, seller or marketplace facilitator 35
collects the tax imposed by sections 24 and 33 of this act. 36
Sec. 97. 1. Nothing in sections 90 to 97, inclusive, of this 37
act shall be construed to create any remedy or private right of 38
action against a marketplace facilitator. 39
2. A marketplace facilitator that is required to collect taxes 40
imposed by this chapter is immune from civil liability for claims 41
arising from or related to the overpayment of taxes imposed by this 42
chapter if the marketplace facilitator acted in good faith and 43
without malicious intent. 44
3. Nothing in this section applies to or otherwise limits: 45

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- *AB453_R1*
(a) Any claim, action, mandate, power, remedy or discretion of 1
the Department, or an agent or designee of the Department. 2
(b) The right of a taxpayer to seek a refund pursuant to 3
sections 69 to 87, inclusive, of this act. 4
Sec. 98. 1. Except as otherwise provided in this section, it is 5
presumed that the provisions of this chapter relating to the 6
imposition, collection and remittance of the tax imposed by section 7
24 of this act, and the collection and remittance of the tax imposed 8
by section 33 of this act, apply to a retailer if: 9
(a) The retailer is part of a controlled group of corporations 10
that has a component member, other than a common carrier 11
acting in its capacity as such, that has physical presence in this 12
State; and 13
(b) The component member with physical presence in this 14
State: 15
(1) Sells a similar line of products or services as the retailer 16
and does so under a business name that is the sam e or similar to 17
that of the retailer; 18
(2) Maintains an office, distribution facility, warehouse or 19
storage place or similar place of business in this State to facilitate 20
the delivery of products or services sold by the retailer to the 21
retailer’s customers; 22
(3) Uses trademarks, service marks or trade names in this 23
State that are the same or substantially similar to those used by the 24
retailer; 25
(4) Delivers, installs, assembles or performs maintenance 26
services for the retailer’s customers within this State; 27
(5) Facilitates the retailer’s delivery of products or services 28
to customers in this State by allowing the retailer’s customers to 29
pick up or receive products or services sold by the retailer at an 30
office, distribution facility, warehouse, storage pl ace or similar 31
place of business maintained by the component member in this 32
State; or 33
(6) Conducts any other activities in this State that are 34
significantly associated with the retailer’s ability to establish and 35
maintain a market in this State for the r etailer’s products or 36
services. 37
2. A retailer may rebut the presumption set forth in 38
subsection 1 by providing proof satisfactory to the Department 39
that, during the calendar year in question, the activities of the 40
component member with physical presence in this State are not 41
significantly associated with the retailer’s ability to establish or 42
maintain a market in this State for the retailer’s products or 43
services. 44

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- *AB453_R1*
3. In administering the provisions of this chapter, the 1
Department shall construe the terms “seller,” “retailer” and 2
“retailer maintaining a place of business in this State” in 3
accordance with the provisions of this section. 4
4. As used in this section: 5
(a) “Component member” has the meaning ascribed to it in 6
section 1563(b) of the Intern al Revenue Code, 26 U.S.C. § 7
1563(b), and includes any entity that, notwithstanding its form of 8
organization, bears the same ownership relationship to the retailer 9
as a corporation that would qualify as a component member of the 10
same controlled group of corporations as the retailer. 11
(b) “Controlled group of corporations” has the meaning 12
ascribed to it in section 1563(a) of the Internal Revenue Code, 26 13
U.S.C. § 1563(a), and includes any entity that, notwithstanding its 14
form of organization, bears the same ownership relationship to the 15
retailer as a corporation that would qualify as a component 16
member of the same controlled group of corporations as the 17
retailer. 18
Sec. 99. 1. Except as otherwise provided in this section, it is 19
presumed that the provisions of this chapter relating to: 20
(a) The imposition, collection and remittance of the tax 21
imposed by section 24 of this act; and 22
(b) The collection and remittance of the tax imposed by section 23
33 of this act, 24
 apply to every re tailer who enters into an agreement with a 25
resident of this State under which the resident, for a commission 26
or other consideration based upon the sale of specified digital 27
products by the retailer, directly or indirectly refers potential 28
customers, whether by a link on an Internet website or otherwise, 29
to the retailer, if the cumulative gross receipts from sales by the 30
retailer to customers in this State who are referred to the retailer 31
by all residents with this type of an agreement with the retailer is 32
in excess of $10,000 during the preceding four quarterly periods 33
ending on the last day of March, June, September and December. 34
2. A retailer may rebut the presumption set forth in 35
subsection 1 by providing proof satisfactory to the Department that 36
each r esident with whom the retailer has an agreement did not 37
engage in any activity in this State that was significantly 38
associated with the retailer’s ability to establish or maintain a 39
market in this State for the retailer’s products or services during 40
the pr eceding four quarterly periods ending on the last day of 41
March, June, September and December. Such proof may consist 42
of the sworn written statements of each resident with whom the 43
retailer has an agreement stating that the resident did not engage 44
in any solicitation in this State on behalf of the retailer during the 45

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- *AB453_R1*
preceding four quarterly periods ending on the last day of March, 1
June, September and December, if the statements were obtained 2
from each resident and provided to the Department in good faith. 3
3. In administering the provisions of this chapter, the 4
Department shall construe the terms “seller,” “retailer” and 5
“retailer maintaining a place of business in this State” in 6
accordance with the provisions of this section. 7
Sec. 100. 1. The provisions of this chapter relating to the 8
imposition, collection and remittance of the tax imposed by section 9
24 of this act, and the collection and remittance of the tax imposed 10
by section 33 of this act apply to a retailer who does not maintain a 11
place of business in this State if, in the immediately preceding 12
calendar year or the current calendar year: 13
(a) The gross revenue of the retailer from the retail sale of 14
tangible personal property or specified digital products, or the total 15
gross revenue of the retailer from the retail sale of tangible 16
personal property and specified digital products, in transactions 17
that took place in this State, as determined pursuant to NRS 18
360B.350 to 360B.375, inclusive, or section 23 of this act, as 19
applicable, is greater than $100,000. 20
(b) The retailer had 200 or more transactions that took place 21
in this State, as determined pursuant to NRS 360B.350 to 22
360B.375, inclusive, or section 23 of this act, as applic able, in 23
which tangible personal property or specified digital products were 24
sold at retail. 25
2. In administering the provisions of this chapter, the 26
Department shall construe the terms “seller,” “retailer” and 27
“retailer maintaining a place of business in this State” in 28
accordance with the provisions of subsection 1. 29
Sec. 101. 1. The Department shall enforce the provisions of 30
this chapter and may adopt regulations relating to the 31
administration and enforcement of this chapter. 32
2. The Department may prescribe the extent to which any 33
regulation may be applied without retroactive effect. 34
Sec. 102. In administering the provisions of section 49 of this 35
act, the Department shall apply the exempt ion for the sale of 36
specified digital products to the State of Nevada, its 37
unincorporated agencies and instrumentalities to include all 38
specified digital products that are sold to: 39
1. A member of the Nevada National Guard who is engaged 40
in full -time Nati onal Guard duty, as defined in 10 U.S.C. § 41
101(d)(5), and has been called into active service. 42
2. A relative of a member of the Nevada National Guard 43
eligible for the exemption pursuant to subsection 1 who: 44

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- *AB453_R1*
(a) Resides in the same home or dwelling in th is State as the 1
member; and 2
(b) Is related by blood, adoption or marriage within the first 3
degree of consanguinity or affinity to the member. 4
3. A relative of a deceased member of the Nevada National 5
Guard who was engaged in full -time National Guard dut y, as 6
defined in 10 U.S.C. § 101(d)(5), and who was killed while 7
performing his or her duties as a member of the Nevada National 8
Guard during a period when the member was called into active 9
service. To be eligible under this subsection, the relative must b e a 10
person who: 11
(a) Resided in the same house or dwelling in this State as the 12
deceased member; and 13
(b) Was related by blood, adoption or marriage within the first 14
degree of consanguinity or affinity to the deceased member. 15
Sec. 103. 1. A person who wishes to claim an exemption 16
pursuant to section 102 of this act must file an application with the 17
Department to obtain a letter of exemption. The application must 18
be on a form and contain such informat ion as is required by the 19
Department. 20
2. If the Department determines that a person is eligible for 21
the exemption provided pursuant to section 102 of this act, the 22
Department shall issue a letter of exemption to the person. A letter 23
of exemption issued t o a member of the Nevada National Guard 24
described in subsection 1 of section 102 of this act or a relative of 25
a member described in subsection 2 of section 102 of this act 26
expires on the date on which the person no longer meets the 27
qualifications for eligi bility. A letter of exemption issued to a 28
relative of a deceased member of the Nevada National Guard 29
described in subsection 3 of section 102 of this act expires on the 30
date 3 years after the date of the death of the member. 31
3. To claim an exemption purs uant to section 102 of this act 32
for the sale of specified digital products to such a person: 33
(a) The person must provide a copy of the letter of exemption 34
to the retailer from whom the person purchases the specified 35
digital products; and 36
(b) The retailer must retain and present upon request a copy of 37
the letter of exemption to the Department. 38
4. The Department shall adopt such regulations as are 39
necessary to carry out the provisions of this section. 40
Sec. 104. The Departm ent may employ accountants, 41
auditors, investigators, assistants and clerks necessary for the 42
efficient administration of this chapter, and may delegate 43
authority to its representatives to conduct hearings, adopt 44
regulations or perform any other duties imposed by this chapter. 45

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Sec. 105. 1. Notwithstanding any other provision of law, 1
any broadcaster, printer, outdoor advertising firm, advertising 2
distributor or publisher which broadcasts, publishes, displays or 3
distributes pa id commercial advertising in this State which is 4
intended to be disseminated primarily to persons located in this 5
State and is only secondarily disseminated to bordering 6
jurisdictions, including advertising appearing exclusively in a 7
Nevada edition or sect ion of a national publication, must be 8
regarded, for the purposes set forth in subsection 2 only, as the 9
agent of the person or entity placing the advertisement, and as a 10
retailer maintaining a place of business in this State. 11
2. The agency created by this section is solely for the purpose 12
of the proper administration of this chapter, to prevent evasion of 13
the tax imposed by section 33 of this act and the duty to collect that 14
tax, and to provide a presence in Nevada for the collection of the 15
tax imposed b y section 33 of this act by and from advertisers and 16
sellers who do not otherwise maintain a place of business in this 17
State. The agent has no responsibility to report, or liability to pay, 18
any tax imposed under this chapter and is not restricted by the 19
provisions of this chapter from accepting advertisements from 20
advertisers or sellers who do not otherwise maintain a place of 21
business in this State. 22
Sec. 106. 1. Every seller, every retailer and every person 23
storing, using or otherwise consuming in this State specified 24
digital products purchased from a retailer shall keep records, 25
receipts, invoices and other pertinent papers in such form as the 26
Department may require. 27
2. Every seller, retailer or person who files the returns 28
required under this chapter shall keep the records for not less than 29
4 years from their making unless the Department in writing 30
sooner authorizes their destruction. 31
3. Every seller, retailer or person who fails to file the returns 32
required under this chapter shall keep the records for not less than 33
8 years from their making unless the Department in writing 34
sooner authorizes their destruction. 35
Sec. 107. 1. The Department, or any person authorized in 36
writing by the Department, may examine the books, papers, 37
records and equipment of any person selling specified digital 38
products and any person liable for the tax imposed by section 33 of 39
this act and may investigate the character of the business of the 40
person to verify the accuracy of any return made or, if no return is 41
made by the person, to ascertain and determine the amount 42
required to be paid. 43
2. Any person selling or purchasing specified digital products 44
in this State who: 45

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- *AB453_R1*
(a) Is required to: 1
(1) Obtain a permit pursuant to se ction 27 of this act or 2
register pursuant to NRS 360B.200; or 3
(2) File a return pursuant to subsection 2 of section 59 of 4
this act; and 5
(b) Keeps outside of this State his or her records, receipts, 6
invoices and other documents relating to sales the pers on has 7
made or the tax imposed by section 33 of this act due this State, 8
 shall pay to the Department an amount equal to the allowance 9
provided for state officers and employees generally while traveling 10
outside of the State for each day or fraction thereof during which 11
an employee of the Department is engaged in examining those 12
documents, plus any other actual expenses incurred by the 13
employee while he or she is absent from his or her regular place of 14
employment to examine those documents. 15
Sec. 108. In its administration of the tax imposed by section 16
33 of this act, the Department may require the filing of reports by 17
any person or class of persons having in their possession or 18
custody information relating to sales of s pecified digital products, 19
the use of which is subject to the tax. The report must: 20
1. Be filed when the Department requires. 21
2. Set forth the names and addresses of purchasers of the 22
specified digital products, the sales price of the specified digital 23
products, the date of sale and such other information as the 24
Department may require. 25
Sec. 109. Any retailer or other person who fails or refuses to 26
furnish any return required to be made, or who fails or refuses to 27
furnish a supplemental return or other data required by the 28
Department, or who renders a false or fraudulent return shall be 29
fined not more than $500 for each offense. 30
Sec. 110. Any person required to make, render, sign or verify 31
any report who makes any false or fraudulent return, with intent 32
to defeat or evade the determination of an amount due required by 33
law to be made, is guilty of a gross misdemeanor and shall for 34
each offense be fined not less than $300 nor more than $5,000, or 35
be imprisoned for not more than 364 days in the county jail, or be 36
punished by both fine and imprisonment. 37
Sec. 111. Any violation of this chapter, except as otherwise 38
provided, is a misdemeanor. 39
Sec. 112. Any prosecution for violation of any of the penal 40
provisions of this chapter must be instituted within 3 years after 41
the commission of the offense. 42
Sec. 113. In the determination of any case arising under this 43
chapter, the rule of res judicata is applicable only if the liability 44

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- *AB453_R1*
involved is for the same period as was involved in another case 1
previously determined. 2
Sec. 114. 1. All fees, taxes, interest and penalties imposed 3
and all amounts of tax required to be paid to the State under this 4
chapter must be paid to the Department in the form of remittances 5
payable to the Department. 6
2. Except as otherwise provided in subsection 3, the 7
Department shall deposit the payments in the State Treasury to the 8
credit of each account in the State General Fund to which is 9
credited a tax imposed upon sales at retail of tangible personal 10
property and use tax due on the purchase of tangible per sonal 11
property for use in this State, in the proportion that would be 12
credited to each account if the fees, taxes, interest and penalties 13
imposed or required to be paid to the State under this chapter were 14
a tax upon sales at retail of tangible personal pr operty or use tax 15
due on the purchase of tangible personal property for use in this 16
State. 17
3. The payments pursuant to this chapter which, in the 18
absence of this subsection, would be allocated pursuant to NRS 19
377.055 and 377.057 must instead be distribut ed to the county to 20
which the underlying retail sale of specified digital products is 21
deemed to take place pursuant to section 23 of this act. 22
Sec. 115. The money in the accounts described in subsection 23
2 of section 114 of this act may, upon order of the State 24
Controller, be used for refunds under this chapter. 25
Sec. 116. The remedies of the State provided for in this 26
chapter are cumulative, and no action taken by the Department or 27
the Attorney General constitutes an election by the State to pursue 28
any remedy to the exclusion of any other remedy for which 29
provision is made in this chapter. 30
Sec. 117. The imposition of taxes by this chapter, the 31
categories of transactions upon which taxes are imposed and the 32
specification of exemptions are exclusive. The Nevada Tax 33
Commission and the Department shall not construe any provision 34
of this chapter to authorize the imposition of a tax imposed by this 35
chapter upon any transaction not expressly made taxable by this 36
chapter. 37
Sec. 118. NRS 360.261 is hereby amended to read as follows: 38
360.261 Not later than 30 days after the Department or the 39
Nevada Tax Commission makes a finding or ruling, or enters into an 40
agreement with a retailer providing, that the provisions of chapters 41
372 and 374 of NRS and sections 2 to 117, inclusive, of this act 42
relating to the imposition, collection and remittance of [the sales] a 43
tax [, and the collection and remittance of the use tax,] do not apply 44
to the retailer, despite the presence in this State of an office, 45

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- *AB453_R1*
distribution facility, warehouse or storage place or similar place of 1
business which is owned or operated by the retailer or an affiliate of 2
the ret ailer, whether the finding, ruling or agreement is written or 3
oral and whether the finding, ruling or agreement is express or 4
implied, the Department shall submit a report of the finding, ruling 5
or agreement to the Director of the Legislative Counsel Burea u for 6
transmittal to: 7
1. If the Legislature is in session, the Legislature; or 8
2. If the Legislature is not in session, the Legislative 9
Commission. 10
Sec. 119. NRS 360.2937 is hereby amended to read as 11
follows: 12
360.2937 1. Except as otherwise provided in this section, 13
NRS 360.320 or any other specific statute, and notwithstanding the 14
provisions of subsection 1 of NRS 360.2935, interest must be paid 15
upon an overpayment of any tax provided for in chapter 362, 363 A, 16
363B, 363C, 363D, 369, 370, 372, 372B, 374, 377, 377A, 377C or 17
377D of NRS [,] or sections 2 to 117, inclusive, of this act, any of 18
the taxes provided for in NRS 372A.290, any fee provided for in 19
NRS 444A.090, 482.313, 482C.230 or 482C.240, or any asses sment 20
provided for in NRS 585.497, at the rate of 0.25 percent per month 21
from the last day of the calendar month following the period for 22
which the overpayment was made. 23
2. No refund or credit may be made of any interest imposed on 24
the person making the overpayment with respect to the amount 25
being refunded or credited. 26
3. The interest must be paid: 27
(a) In the case of a refund, to the last day of the calendar month 28
following the date upon which the person making the overpayment, 29
if the person has not already filed a claim, is notified by the 30
Department that a claim may be filed or the date upon which the 31
claim is certified to the State Board of Examiners, whichever is 32
earlier. 33
(b) In the case of a credit, to the same date as that to which 34
interest is computed on the tax or the amount against which the 35
credit is applied. 36
Sec. 120. NRS 360.300 is hereby amended to read as follows: 37
360.300 1. If a person fails to file a return or the Department 38
is not satisfied with the return or returns of any tax, contribution or 39
premium or amount of tax, contribution or premium required to be 40
paid to the State by any person, in accordance with the applicable 41
provisions of this chapter, chapter 360B, 362, 363A, 363B, 363C, 42
363D, 369, 3 70, 372, 372A, 372B, 374, 377, 377A, 377C, 377D or 43
444A of NRS, NRS 482.313, 482C.230 or 482C.240, or chapter 585 44
or 680B of NRS [,] or sections 2 to 117, inclusive, of this act, as 45

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- *AB453_R1*
administered or audited by the Department, it may compute and 1
determine the amount required to be paid upon the basis of: 2
(a) The facts contained in the return; 3
(b) Any information within its possession or that may come into 4
its possession; or 5
(c) Reasonable estimates of the amount. 6
2. One or more deficiency determinations may be made with 7
respect to the amount due for one or for more than one period. 8
3. In making its determination of the amount required to be 9
paid, the Department shall impose interest on the amount of tax 10
determined to be due, calculated at the rate and i n the manner set 11
forth in NRS 360.417, unless a different rate of interest is 12
specifically provided by statute. 13
4. The Department shall impose a penalty of 10 percent in 14
addition to the amount of a determination that is made in the case of 15
the failure of a person to file a return with the Department. 16
5. When a business is discontinued, a determination may be 17
made at any time thereafter within the time prescribed in NRS 18
360.355 as to liability arising out of that business, irrespective of 19
whether the det ermination is issued before the due date of the 20
liability. 21
Sec. 121. NRS 360.417 is hereby amended to read as follows: 22
360.417 Except as otherwise provided in NRS 360.232 and 23
360.320, and unless a different penalty or rat e of interest is 24
specifically provided by statute, any person who fails to pay any tax 25
provided for in chapter 362, 363A, 363B, 363C, 363D, 369, 370, 26
372, 372B, 374, 377, 377A, 377C, 377D, 444A or 585 of NRS [,] or 27
sections 2 to 117, inclusive, of this act, any of the taxes provided 28
for in NRS 372A.290, or any fee provided for in NRS 482.313, 29
482C.230 or 482C.240, and any person or governmental entity that 30
fails to pay any fee provided for in NRS 360.787, to the State or a 31
county within the time required, shall pay a penalty of not more than 32
10 percent of the amount of the tax or fee which is owed, as 33
determined by the Department, in addition to the tax or fee, plus 34
interest at the rate of 0.75 percent per month, or fraction of a mont h, 35
from the last day of the month following the period for which the 36
amount or any portion of the amount should have been reported 37
until the date of payment. The amount of any penalty imposed must 38
be based on a graduated schedule adopted by the Nevada Tax 39
Commission which takes into consideration the length of time the 40
tax or fee remained unpaid. 41
Sec. 122. NRS 360.510 is hereby amended to read as follows: 42
360.510 1. If any person is delinquent in the payment of any 43
tax or fee administered by the Department or if a determination has 44

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- *AB453_R1*
been made against the person which remains unpaid, the 1
Department may: 2
(a) Not later than 3 years after the payment became delinquent 3
or the determination became final; or 4
(b) Not later than 6 years after the last recording of an abstract 5
of judgment or of a certificate constituting a lien for tax owed, 6
 give a notice of the delinquency and a demand to transmit 7
personally or by registered or certified mail to any person, 8
including, without limitation, any officer or department of this State 9
or any political subdivision or agency of this State, who has in his or 10
her possession or under his or her control any credits or other 11
personal property belonging to the delinquent, or owing any debts to 12
the delinquent or person against whom a determination has been 13
made which remains unpaid, or owing any debts to the delinquent or 14
that person. In the case of any state officer, department or agency, 15
the notice must be given to the officer, department or agen cy before 16
the Department presents the claim of the delinquent taxpayer to the 17
State Controller. 18
2. A state officer, department or agency which receives such a 19
notice may satisfy any debt owed to it by that person before it 20
honors the notice of the Department. 21
3. After receiving the demand to transmit, the person notified 22
by the demand may not transfer or otherwise dispose of the credits, 23
other personal property, or debts in his or her possession or under 24
his or her control at the time the person r eceived the notice until the 25
Department consents to a transfer or other disposition. 26
4. Every person notified by a demand to transmit shall, within 27
10 days after receipt of the demand to transmit, inform the 28
Department of and transmit to the Department all such credits, other 29
personal property or debts in his or her possession, under his or her 30
control or owing by that person within the time and in the manner 31
requested by the Department. Except as otherwise provided in 32
subsection 5, no further notice is required to be served to that 33
person. 34
5. If the property of the delinquent taxpayer consists of a series 35
of payments owed to him or her, the person who owes or controls 36
the payments shall transmit the payments to the Department until 37
otherwise notified b y the Department. If the debt of the delinquent 38
taxpayer is not paid within 1 year after the Department issued the 39
original demand to transmit, the Department shall issue another 40
demand to transmit to the person responsible for making the 41
payments informing him or her to continue to transmit payments to 42
the Department or that his or her duty to transmit the payments to 43
the Department has ceased. 44

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- *AB453_R1*
6. If the notice of the delinquency seeks to prevent the transfer 1
or other disposition of a deposit in a bank o r credit union or other 2
credits or personal property in the possession or under the control of 3
a bank, credit union or other depository institution, the notice must 4
be delivered or mailed to any branch or office of the bank, credit 5
union or other depositor y institution at which the deposit is carried 6
or at which the credits or personal property is held. 7
7. If any person notified by the notice of the delinquency 8
makes any transfer or other disposition of the property or debts 9
required to be withheld or tra nsmitted, to the extent of the value of 10
the property or the amount of the debts thus transferred or paid, that 11
person is liable to the State for any indebtedness due pursuant to this 12
chapter, chapter 360B, 362, 363A, 363B, 363C, 363D, 369, 370, 13
372, 372A, 372B, 374, 377, 377A, 377C, 377D or 444A of NRS, 14
NRS 482.313, 482C.230 or 482C.240, or chapter 585 or 680B of 15
NRS or sections 2 to 117, inclusive, of this act from the person with 16
respect to whose obligation the notice was given if solely by reason 17
of the transfer or other disposition the State is unable to recover the 18
indebtedness of the person with respect to whose obligation the 19
notice was given. 20
Sec. 123. Chapter 360B of NRS is hereby amended by adding 21
thereto a new section to read as follows: 22
“Specified digital products” has the meaning ascribed to it in 23
section 21 of this act. 24
Sec. 124. NRS 360B.030 is hereby amended to read as 25
follows: 26
360B.030 As used in this chapter, unless the context otherwise 27
requires, the words and terms defined in NRS 360B.040 to 28
360B.100, inclusive, and section 123 of this act have the meanings 29
ascribed to them in those sections. 30
Sec. 125. NRS 360B.063 is hereby amended to read as 31
follows: 32
360B.063 “Purchaser” means a person to whom a sale of 33
tangible personal property or specified digital products is made. 34
Sec. 126. NRS 360B.080 is hereby amended to read as 35
follows: 36
360B.080 “Seller” means any person making sales, leases or 37
rentals of tangible personal property [.] or specified digital 38
products. 39
Sec. 127. NRS 360B.320 is hereby amended to read as 40
follows: 41
360B.320 1. The Department shall provide public 42
notification to consumers of tangible personal property [,] or 43
specified digital products, including purchasers who are exempt 44
from any sales and use taxes, of the practices of this State relating to 45

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- *AB453_R1*
the collection, use a nd retention of any personally identifiable 1
information. 2
2. The Department shall not retain any personally identifiable 3
information if the information is no longer required to ensure the 4
validity of exemptions from sales and use taxes. 5
3. When any pers onally identifiable information that identifies 6
a natural person is retained by or on behalf of the State, that person 7
is entitled to reasonable access to that information to correct any 8
portion thereof which has been inaccurately recorded. 9
4. If any per son or other entity, except a state which is a 10
member of the Agreement or any person or other entity who is 11
entitled to such information pursuant to any state law or the 12
Agreement, requests any personally identifiable information 13
maintained by the Departme nt, the Department shall make a 14
reasonable and timely effort to notify any person who is identified 15
by the requested information. 16
5. The Attorney General shall enforce the provisions of this 17
section. 18
6. As used in this section, “personally identifiable information” 19
means information that identifies: 20
(a) A participant in the system created pursuant to the 21
Agreement; or 22
(b) A consumer of tangible personal property or specified 23
digital products who deals with a registered seller that elects to use 24
a certified service provider as its agent to perform all the functions 25
of the seller relating to sales and use taxes, other than the obligation 26
of the seller to remit the taxes on its own purchases. 27
Sec. 128. (Deleted by amendment.) 28
Sec. 129. (Deleted by amendment.) 29
Sec. 130. (Deleted by amendment.) 30
Sec. 131. (Deleted by amendment.) 31
Sec. 132. (Deleted by amendment.) 32
Sec. 133. (Deleted by amendment.) 33
Sec. 134. (Deleted by amendment.) 34
Sec. 135. (Deleted by amendment.) 35
Sec. 136. (Deleted by amendment.) 36
Sec. 137. (Deleted by amendment.) 37
Sec. 138. (Deleted by amendment.) 38
Sec. 139. (Deleted by amendment.) 39
Sec. 140. (Deleted by amendment.) 40
Sec. 141. (Deleted by amendment.) 41
Sec. 142. (Deleted by amendment.) 42
Sec. 143. (Deleted by amendment.) 43
Sec. 144. (Deleted by amendment.) 44
Sec. 145. (Deleted by amendment.) 45

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- *AB453_R1*
Sec. 146. (Deleted by amendment.) 1
Sec. 147. (Deleted by amendment.) 2
Sec. 148. (Deleted by amendment.) 3
Sec. 149. (Deleted by amendment.) 4
Sec. 150. (Deleted by amendment.) 5
Sec. 151. (Deleted by amendment.) 6
Sec. 152. (Deleted by amendment.) 7
Sec. 153. (Deleted by amendment.) 8
Sec. 154. (Deleted by amendment.) 9
Sec. 155. (Deleted by amendment.) 10
Sec. 156. (Deleted by amendment.) 11
Sec. 157. (Deleted by amendment.) 12
Sec. 157.3. Chapter 218D o f NRS is hereby amended by 13
adding thereto a new section to read as follows: 14
1. Any state legislation enacted on or after the effective date 15
of this section which authorizes a state agency to issue 16
transferable tax credits is subject to the provisions of this section. 17
2. If the Interim Finance Committee approves a request to 18
transfer money from the Account to Stabilize the Operation of the 19
State Government to the State General Fund pursuant to 20
subsection 7 of NRS 353.288 or the Legislature directly alloc ates 21
money from the Account pursuant to subsection 8 of NRS 353.288 22
during a fiscal emergency, during the remainder of the fiscal year 23
in which the transfer is approved or the allocation is made and 24
during the fiscal year immediately following the fiscal y ear in 25
which the transfer is approved or the allocation is made: 26
(a) A state agency shall not issue transferable tax credits. 27
(b) Any transferable tax credits issued by a state agency before 28
the date on which the transfer was approved or the allocation w as 29
made may not be applied to any state or local tax. The expiration 30
date for such transferable tax credits must be extended by the 31
number of days that such transferable tax credits may not be 32
applied to state and local taxes pursuant to this section. 33
3. As used in this section, “fiscal emergency” means a fiscal 34
emergency that has been declared by the Legislature, or the 35
Interim Finance Committee if the Legislature is not in session, 36
and the Governor. 37
Sec. 157.7. Chapter 353 of NRS is hereby amended by adding 38
thereto a new section to read as follows: 39
If the Economic Forum forecasts that the revenue that will be 40
collected by the State for general, unrestricted uses during the 41
biennium that begins on July 1 of the year fol lowing the date on 42
which the Economic Forum was empaneled will be less than the 43
amount of such revenue collected during the immediately 44
preceding biennium and the forecasted reduction in revenue 45

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- *AB453_R1*
exceeds 7 percent, it is the intent of the Legislature that t he 1
Legislature will review any transferable tax credits which the State 2
is authorized to issue and consider if the amount of such 3
transferable tax credits should be reduced. 4
Sec. 158. The provisions of subsection 1 of NRS 2 18D.380 do 5
not apply to any provision of this act which adds or revises a 6
requirement to submit a report to the Legislature. 7
Sec. 159. NRS 360B.483 is hereby repealed. 8
Sec. 160. 1. This sec tion becomes effective upon passage 9
and approval. 10
2. Sections 1 to 127, inclusive, and 157.3 to 159, inclusive, of 11
this act become effective: 12
(a) Upon passage and approval for the purpose of adopting any 13
regulations and performing any other preparatory administrative 14
tasks that are necessary to carry out the provisions of this act; and 15
(b) On January 1, 2026, for all other purposes. 16
3. Sections 128 to 157, inclusive, of this act become effective 17
on July 1, 2025. 18

TEXT OF REPEALED SECTION

360B.483 “Specified digital products” construed.
1. “Specified digital products” means electronically transferred
digital audio works, digital audiovisual works and digital books.
2. As used in this section:
(a) “Digital audio works” means works that result from the
fixation of a series of musical, spoken or other sounds, including
ringtones.
(b) “Digital audiovisual works” means a series of related images
which, when shown in succession, impart an impression of motion,
together with accompanying sounds, if any.
(c) “Digital books” means works that are generally recognized
in the ordinary and usual sense as books.
(d) “Electronically transferred” means obtained by a purchaser
by means other than tangible storage media.
(e) “Ringtones” means digitized sound files that are downloaded
onto a device and may be used to alert the customer with respect to
a communication.

H