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NV AB403

Bill

Status

Failed

6/3/2025

Primary Sponsor

Selena Torres-Fossett

Click for details

Origin

Assembly

83rd Legislature (2025)

AI Summary

  • Requires a ballot question at the November 3, 2026 General Election asking voters whether to exempt portable electronic trade-in allowances from Nevada's sales and use taxes

  • Defines "portable electronic" as an electronic device that is portable in nature and its accessories

  • Exemption applies only when the trade-in allowance is known and disclosed in full at the time of purchase, stated separately on the sales receipt, and the trade-in and purchase occur in a single, contemporaneous transaction

  • If voters approve, the exemption takes effect January 1, 2027 and expires December 31, 2050, applying to all state and local sales/use taxes including the Local School Support Tax

  • Mirrors existing sales tax treatment for used vehicle trade-ins, which are already exempt from sales tax on the trade-in allowance amount

Legislative Description

Proposes to exempt from sales and use taxes the amount of any allowance against the selling price given by a retailer for the value of a used portable electronic taken in trade on the purchase of another portable electronic. (BDR 32-565)

Last Action

(No further action taken.)

6/3/2025

Committee Referrals

Ways and Means4/21/2025
Revenue3/11/2025

Full Bill Text

No bill text available