NV AB594

Department of Taxation authorized to deliver notices, decisions, and written communications electronically via secure accounts, email, or web portals, with opt-out available; tax deficiency and permit suspension notices must still be sent by mail or personal service.

Board of Economic Development may deny or reduce tax abatements and transferable tax credits if not in the state's best interests, considering factors such as water consumption, environmental impact, job creation, community impact, and financial stability of applicants.

Sales and use tax due date moves from the last day of the month to the 20th day of the following month, effective January 1, 2026.

Commerce tax industry classification updates from the 2012 NAICS edition to the most recent edition, with NAICS codes for publishing, software, and data processing categories updated to 2022 version; effective for taxable years beginning July 1, 2025.

Partial property tax abatements expanded to include businesses producing biofuels, biomass, or other primary fuels from recycled materials, and businesses recycling materials used in solar panels or mineral extraction for renewable energy storage.