NV SB392

Imposes an excise tax on retail sales of specified digital products (digital audio works, audio-visual works, digital books, digital codes, video games, prewritten software, and other digital products) electronically transferred to end users in Nevada, at the same rate as the county's sales and use tax on tangible personal property

Applies to out-of-state retailers with more than $100,000 in gross revenue from Nevada transactions or 200+ separate retail transactions in the state during the preceding or current calendar year

Requires marketplace facilitators to collect and remit the tax unless they enter a written agreement with marketplace sellers who assume collection responsibility and hold a valid permit

Exempts certain items including cloud storage services, internet service, payment processing, cryptocurrency, educational programming, live entertainment broadcasts, software maintenance services, and sales to government entities and nonprofit religious, charitable, or educational organizations

Effective date of January 1, 2026, with requirements for a two-thirds majority vote for passage