---
type: "Bill"
title: "Revises provisions governing the commerce tax. (BDR 32-1049)"
description: "Revises provisions governing the commerce tax. (BDR 32-1049)"
jurisdiction: "us/states/nv"
legislature: "Nevada Legislature"
session: "81"
identifier: "AB 435"
citation: "Nevada AB 435 (81)"
classification: ["bill"]
subjects: ["COMMERCE TAX (See also TAXES AND TAXATION)", "EXHIBITIONS", "TAXES AND TAXATION (See also specific tax)", "TRADE SHOWS"]
status: "enacted"
primary_sponsors: ["Assembly Committee on Revenue"]
version_count: 2
action_count: 18
vote_count: 0
first_action: "2021-03-26T07:00:00+00:00"
last_action: "2021-05-28T07:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/9f9863eb-8dc2-4a07-bf20-15fad88705fd"
source_url: "https://www.leg.state.nv.us/App/NELIS/REL/81st2021/Bill/8090/Overview"
source_hash: "509d4f6121300c0f7edaabe63c64174d8becf0b716586a7ecf551e5397d4c847"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nv"]
---

# Nevada AB 435 (81) — Revises provisions governing the commerce tax. (BDR 32-1049)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **As Introduced** (filed) — [source](https://www.leg.state.nv.us/Session/81st2021/Bills/AB/AB435.pdf)
2. **As Enrolled** (enrolled) — [source](https://www.leg.state.nv.us/Session/81st2021/Bills/AB/AB435_EN.pdf)

## Sponsors

- Assembly Committee on Revenue — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-03-26T07:00:00+00:00** Read first time. Referred to Committee on Revenue. To printer. `reading-1, referral-committee`
- **2021-03-29T07:00:00+00:00** From printer. To committee.
- **2021-04-02T07:00:00+00:00** Notice of eligibility for exemption.
- **2021-04-09T07:00:00+00:00** From committee: Do pass. `committee-passage`
- **2021-04-12T07:00:00+00:00** Read second time. Taken from General File. Rereferred to Committee on Ways and Means. Exemption effective. To committee. `reading-2`
- **2021-04-26T07:00:00+00:00** Withdrawn from committee. Taken from General File. Placed on General File for next legislative day.
- **2021-04-28T07:00:00+00:00** Read third time. Passed. Title approved. (Yeas: 41, Nays: 1.) To Senate. `passage, reading-3`
- **2021-04-29T07:00:00+00:00** In Senate. Read first time. Referred to Committee on Revenue and Economic Development. To committee. `reading-1, referral-committee`
- **2021-05-14T07:00:00+00:00** From committee: Do pass. `committee-passage`
- **2021-05-17T07:00:00+00:00** Read second time. `reading-2`
- **2021-05-18T07:00:00+00:00** Taken from General File. Placed on General File for next legislative day.
- **2021-05-19T07:00:00+00:00** Taken from General File. Placed on General File for next legislative day.
- **2021-05-20T07:00:00+00:00** Taken from General File. Placed on General File for next legislative day.
- **2021-05-21T07:00:00+00:00** Read third time. Passed. Title approved. (Yeas: 20, Nays: 1.) To Assembly. `passage, reading-3`
- **2021-05-24T07:00:00+00:00** In Assembly. To enrollment. `passage`
- **2021-05-25T07:00:00+00:00** Enrolled and delivered to Governor. `executive-receipt`
- **2021-05-27T07:00:00+00:00** Approved by the Governor. `executive-signature`
- **2021-05-28T07:00:00+00:00** Chapter 139.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9f9863eb-8dc2-4a07-bf20-15fad88705fd`. Confidence: reported (aggregated from official Nevada legislature records).