Nevada legislation · 83rd Legislature (2025)
Nevada AB471: Revises provisions governing remote sales of certain tobacco products. (BDR 32-846)
Status: Chaptered, June 11, 2025
What the bill says
An act relating to taxation; revising provisions governing the taxation of remote sales of cigars and pipe tobacco; revising provisions governing the licensing of remote retail sellers of cigars and pipe tobacco; revising provisions governing age verification for remote retail sales of certain tobacco products; providing penalties; making an appropriation; and providing other matters properly relating thereto…
From the enrolled text, June 4, 2025:
AN ACT relating to taxation; revising provisions governing the taxation of remote sales of cigars and pipe tobacco; revising provisions governing the licensing of remote retail sellers of cigars and pipe tobacco; revising provisions governing age verification for remote retail sales of certain tobacco products; providing penalties; making an appropriation; and providing other matters properly relating thereto. Legislative Counsel's Digest: Existing law imposes a tax on the receipt, purchase or sale in this State of cigarettes and other tobacco products, including, without limitation, cigars and pipe tobacco. (NRS 370.0318, 370.165, 370.350, 370.440, 370.450) Under existing law, the tax on tobacco products, other than cigarettes, is required to be paid by the wholesale dealer who purchased the products from the manufacturer and who distributes the products to a retail dealer in this State. If any tobacco products, other than cigarettes, are authorized by law to be sold directly to a consumer in this State by a person located outside this State, the tax is imposed on the person making the sale and the tax is based on the established price for which the products are sold to the consumer. (NRS 370.440, 370.450) This bill enacts provisions to provide for the taxation of the remote sale of cigars and pipe tobacco by persons who make sales of cigars and pipe tobacco through …
Sponsors
- Brian Hibbetts (R, 13) · primary sponsor
- Duy Nguyen (D, 8)
Latest actions
- : Chapter 477.
- : Approved by the Governor.
- : Enrolled and delivered to Governor.
- : In Assembly. To enrollment.
- : Read third time. Passed. Title approved. (Yeas: 21, Nays: None.) To Assembly.
- : Read second time.
- : In Senate. Read first time. Referred to Committee on Revenue and Economic Development. To committee. From committee: Do pass.
- : From printer. To reengrossment. Reengrossed. Second reprint. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 40, Nays: 2.) To Senate.
- : From committee: Amend, and do pass as amended. Placed on General File. Read third time. Amended. (Amend. No. 876.) To printer.
- : From printer. To engrossment. Engrossed. First reprint. To committee.
Votes
- Senate (2nd Reprint) (June 2, 2025): 21 yea, 0 nay, passed
- Assembly (2nd Reprint) (May 30, 2025): 40 yea, 2 nay, passed
Common questions
- What is AB471?
- AB471 is a bill in the Nevada Legislature (83rd Legislature (2025)): Revises provisions governing remote sales of certain tobacco products. (BDR 32-846).
- What does AB471 do?
- In its own words: An act relating to taxation; revising provisions governing the taxation of remote sales of cigars and pipe tobacco; revising provisions governing the licensing of remote retail sellers of cigars and pipe tobacco; revising provisions governing age verification for remote retail sales of certain tobacco products; providing penalties; making an appropriation; and providing other matters properly relating thereto…
- What is the status of AB471?
- Chaptered as of June 11, 2025. Latest action: Chapter 477. (June 11, 2025).
- Who sponsored AB471?
- Brian Hibbetts (R, 13), with 1 co-sponsor.
- Where is the official record for AB471?
- On the Nevada Legislature website: https://www.leg.state.nv.us/App/NELIS/REL/83rd2025/Bill/12721/Overview
Source: official Nevada record. Tracked by Delilah, AI for legislation across all 50 states and Congress.