NV AB453

Imposes a new excise tax on retail sales of specified digital products (digital audio, video, books, games, prewritten software) electronically transferred to end users in Nevada, at rates matching the county's existing sales and use tax rates, effective January 1, 2026

Requires out-of-state retailers to collect and remit the tax if they have more than $100,000 in gross revenue from Nevada transactions or 200+ transactions in the state during the preceding or current calendar year

Holds marketplace facilitators (platforms that facilitate digital product sales) responsible for collecting and remitting the tax on behalf of marketplace sellers, with liability protections for errors based on incorrect seller information

Prohibits state agencies from issuing new transferable tax credits during any fiscal year when money is transferred from the Rainy Day Fund, and extends expiration dates for existing credits by the number of days they cannot be used

Exempts from the digital products tax: newspapers, textbooks sold within Nevada higher education, sales to government entities, nonprofit religious/charitable/educational organizations, and certain services including cloud storage, internet service, payment processing, and educational programming