---
type: "Bill"
title: "Revises provisions relating to taxation of cannabis. (BDR 32-660)"
description: "Revises provisions relating to taxation of cannabis. (BDR 32-660)"
jurisdiction: "us/states/nv"
legislature: "Nevada Legislature"
session: "81"
identifier: "SB 278"
citation: "Nevada SB 278 (81)"
classification: ["bill"]
subjects: ["CANNABIS ESTABLISHMENTS", "TAXES AND TAXATION (See also specific tax)"]
status: "enacted"
primary_sponsors: ["James Settelmeyer"]
version_count: 4
action_count: 14
vote_count: 0
first_action: "2021-03-18T07:00:00+00:00"
last_action: "2021-06-03T07:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/2c73d1e7-ec3e-4532-8729-0c0261c80b58"
source_url: "https://www.leg.state.nv.us/App/NELIS/REL/81st2021/Bill/7869/Overview"
source_hash: "431d61bdc2e376fbbb9ce9a99ca3c1c8e94bc26f83432150d71c7b61b799cc9e"
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 278 (81) — Revises provisions relating to taxation of cannabis. (BDR 32-660)

## 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/SB278.pdf)
2. **Amendment 233** (committee substitute) — [source](https://www.leg.state.nv.us/Session/81st2021/Bills/Amendments/A_SB278_233.pdf)
3. **Reprint 1** (committee substitute) — [source](https://www.leg.state.nv.us/Session/81st2021/Bills/SB/SB278_R1.pdf)
4. **As Enrolled** (enrolled) — [source](https://www.leg.state.nv.us/Session/81st2021/Bills/SB/SB278_EN.pdf)

## Sponsors

- James Settelmeyer — primary (person)

## Timeline

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

- **2021-03-18T07:00:00+00:00** Read first time. Referred to Committee on Revenue and Economic Development. To printer. `reading-1, referral-committee`
- **2021-03-19T07:00:00+00:00** From printer. To committee.
- **2021-04-01T07:00:00+00:00** Notice of eligibility for exemption.
- **2021-04-19T07:00:00+00:00** From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 233.) Taken from General File. Re-referred to Committee on Finance. To printer. `committee-passage`
- **2021-04-20T07:00:00+00:00** From printer. To engrossment. Engrossed. First reprint. To committee. Exemption effective.
- **2021-05-18T07:00:00+00:00** From committee: Do pass, as amended. `committee-passage`
- **2021-05-19T07:00:00+00:00** Read third time. Passed, as amended. Title approved, as amended. (Yeas: 20, Nays: None, Not voting: 1.) To Assembly. `passage, reading-3`
- **2021-05-20T07:00:00+00:00** In Assembly. Read first time. Referred to Committee on Revenue. To committee. `reading-1, referral-committee`
- **2021-05-28T07:00:00+00:00** From committee: Do pass. Declared an emergency measure under the Constitution. Taken from General File. Placed on General File for next legislative day. `committee-passage`
- **2021-05-29T07:00:00+00:00** Taken from General File. Placed on General File for next legislative day.
- **2021-05-30T07:00:00+00:00** Taken from General File. Placed on General File for next legislative day.
- **2021-05-31T07:00:00+00:00** Read third time. Passed. Title approved. (Yeas: 42, Nays: None.) To Senate. In Senate. To enrollment. `passage, reading-3`
- **2021-06-02T07:00:00+00:00** Enrolled and delivered to Governor. `executive-receipt`
- **2021-06-03T07:00:00+00:00** Approved by the Governor. Chapter 330. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2c73d1e7-ec3e-4532-8729-0c0261c80b58`. Confidence: reported (aggregated from official Nevada legislature records).