Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
5.0 KiB
type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
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| Bill | Revises provisions governing sales and use taxes. (BDR 32-797) | AN ACT relating to taxation; requiring certain persons who facilitate retail sales of tangible personal property in this State to collect and remit sales and use taxes owed on such retail sales which they facilitate; providing that certain persons who facilitate retail sales of tangible personal property in this State are not liable for the failure to collect and remit sales and use taxes under certain circumstances; authorizing the Department of Taxation to adopt regulations to require certain persons who list or advertise products to customers in this State to collect and remit sales and use taxes unless certain notice and reporting requirements are met; making an appropriation; and providing other matters properly relating thereto. | us/states/nv | Nevada Legislature | 80 | AB 445 | Nevada AB 445 (80) |
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enacted | 4 | 11 | 0 | 2019-03-25T07:00:00+00:00 | 2019-06-13T07:00:00+00:00 | openstates | ocd-bill/db4ad743-08f9-4c8c-a851-9a4d86fa1641 | https://www.leg.state.nv.us/App/NELIS/REL/80th2019/Bill/6858/Overview | bfcad0463fcbab9a6a2d7a4b34c85921f229a579e94e57773ed6457ec2a987e1 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Nevada AB 445 (80) — Revises provisions governing sales and use taxes. (BDR 32-797)
AN ACT relating to taxation; requiring certain persons who facilitate retail sales of tangible personal property in this State to collect and remit sales and use taxes owed on such retail sales which they facilitate; providing that certain persons who facilitate retail sales of tangible personal property in this State are not liable for the failure to collect and remit sales and use taxes under certain circumstances; authorizing the Department of Taxation to adopt regulations to require certain persons who list or advertise products to customers in this State to collect and remit sales and use taxes unless certain notice and reporting requirements are met; making an appropriation; and providing other matters properly relating thereto.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- As Introduced (filed) — source
- Amendment 1024 (committee substitute) — source
- Reprint 1 (committee substitute) — source
- As Enrolled (enrolled) — source
Sponsors
- Assembly Committee on Taxation — primary (organization)
Timeline
The legislative action history — every referral, reading, and vote.
- 2019-03-25T07:00:00+00:00 Read first time. Referred to Committee on Taxation. To printer.
reading-1, referral-committee - 2019-03-26T07:00:00+00:00 From printer. To committee.
- 2019-04-10T07:00:00+00:00 Notice of eligibility for exemption.
- 2019-04-15T07:00:00+00:00 From committee: Without recommendation, and rerefer to Committee on Ways and Means.
- 2019-04-16T07:00:00+00:00 Read second time. Taken from General File. Rereferred to Committee on Ways and Means. Exemption effective. To committee.
reading-2 - 2019-05-30T07:00:00+00:00 From committee: Amend, and do pass as amended. Placed on General File. Read third time. Amended. (Amend. No. 1024.) Dispensed with reprinting. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 34, Nays: 6, Excused: 1, Vacant: 1.) To printer. From printer. To engrossment. Engrossed. First reprint. To Senate. In Senate. Read first time. Referred to Committee on Revenue and Economic Development. To committee.
committee-passage - 2019-06-02T07:00:00+00:00 From committee: Do pass. Placed on Second Reading File. Read second time.
committee-passage - 2019-06-03T07:00:00+00:00 Read third time. Passed. Title approved. (Yeas: 21, Nays: None.) To Assembly. In Assembly. To enrollment.
passage, reading-3 - 2019-06-07T07:00:00+00:00 Enrolled and delivered to Governor.
executive-receipt - 2019-06-12T07:00:00+00:00 Approved by the Governor.
executive-signature - 2019-06-13T07:00:00+00:00 Chapter 572.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/db4ad743-08f9-4c8c-a851-9a4d86fa1641. Confidence: reported (aggregated from official Nevada legislature records).