---
type: "Bill"
title: "Revises provisions governing the determination of whether food for human consumption is subject to sales and use taxes. (BDR 32-282)"
description: "Revises provisions governing the determination of whether food for human consumption is subject to sales and use taxes. (BDR 32-282)"
jurisdiction: "us/states/nv"
legislature: "Nevada Legislature"
session: "81"
identifier: "SB 25"
citation: "Nevada SB 25 (81)"
classification: ["bill"]
subjects: ["FOOD", "FOOD AND DRINK ESTABLISHMENTS (See also PUBLIC ACCOMMODATIONS)", "SALES AND USE TAX (See also TAXES AND TAXATION)", "TAXATION", "DEPARTMENT OF"]
status: "enacted"
primary_sponsors: ["Senate Committee on Revenue and Economic Development"]
version_count: 2
action_count: 14
vote_count: 0
first_action: "2020-11-18T08:00:00+00:00"
last_action: "2021-05-14T07:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/e30b2e33-68e5-466b-b51a-a8ee878cf9a1"
source_url: "https://www.leg.state.nv.us/App/NELIS/REL/81st2021/Bill/7200/Overview"
source_hash: "65fb1e2358a0e58bc4956d99645a48d6f8a821e744b994ceb2a05c86442df707"
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 SB 25 (81) — Revises provisions governing the determination of whether food for human consumption is subject to sales and use taxes. (BDR 32-282)

## 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/SB/SB25.pdf)
2. **As Enrolled** (enrolled) — [source](https://www.leg.state.nv.us/Session/81st2021/Bills/SB/SB25_EN.pdf)

## Sponsors

- Senate Committee on Revenue and Economic Development — primary (person)

## Timeline

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

- **2020-11-18T08:00:00+00:00** Prefiled. Referred to Committee on Revenue and Economic Development. To printer. `introduction, referral-committee`
- **2020-12-14T08:00:00+00:00** From printer.
- **2021-02-01T08:00:00+00:00** Read first time. To committee. `reading-1`
- **2021-03-16T07:00:00+00:00** From committee: Do pass. `committee-passage`
- **2021-03-17T07:00:00+00:00** Read second time. `reading-2`
- **2021-03-18T07:00:00+00:00** Taken from General File. Placed on General File for next legislative day.
- **2021-03-22T07:00:00+00:00** Read third time. Passed. Title approved. (Yeas: 21, Nays: None.) To Assembly. `passage, reading-3`
- **2021-03-23T07:00:00+00:00** In Assembly. Read first time. Referred to Committee on Revenue. To committee. `reading-1, referral-committee`
- **2021-05-03T07:00:00+00:00** From committee: Do pass. `committee-passage`
- **2021-05-04T07:00:00+00:00** Read second time. `reading-2`
- **2021-05-05T07:00:00+00:00** Read third time. Passed. Title approved. (Yeas: 42, Nays: None.) To Senate. `passage, reading-3`
- **2021-05-06T07:00:00+00:00** In Senate. To enrollment. `passage`
- **2021-05-12T07:00:00+00:00** Enrolled and delivered to Governor. `executive-receipt`
- **2021-05-14T07:00:00+00:00** Approved by the Governor. Chapter 15. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e30b2e33-68e5-466b-b51a-a8ee878cf9a1`. Confidence: reported (aggregated from official Nevada legislature records).