Nevada 2025 Regular Session Status: Enacted

SB 41 — Revises provisions relating to the taxation of cannabis establishments. (BDR 32-284)

Last action — Approved by the Governor. Chapter 138.

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed Assembly
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced November 18, 2024. Enacted.

Signed by Governor Joe Lombardo (Republican) on May 30, 2025.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

324 added · 348 removed

324 line(s) added, 348 removed.

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(Reprinted with amendments adopted on April 21, 2025) FIRST REPRINT S.B.
Senate Bill No.
41 SENATE BILL NO .
41–Committee on Revenue and Economic Development CHAPTER..........
41–COMMITTEE ON REVENUE AND ECONOMIC DEVELOPMENT (ON B EHALF OF THE D EPARTMENT OF TAXATION ) PREFILED N OVEMBER 18, 2024 ____________ Referred to Committee on Revenue and Economic Development SUMMARY—Revises provisions relating to the taxation of cannabis establishments.
(BDR 32-284) FISCAL NOTE:
Effect on Local Government:
No.
Effect on the State:
Yes.
~ EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
(NRS 360.5971) Sections 3-5 of this bill define certain terms relating to the taxation of the sale required by law, including, without limitation, a sales tax permit, every person whomit desires to engage in the sale of cannabis or cannabis products must, before obtaining a license from the Cannabis Compliance Board, apply for and obtain a cannabis tax permit issued by the Department for each place of business;
(NRS 360.5971) Sections 3-5 of this bill define certain terms relating to the taxation of the sale of cannabis.
Section 6 of this bill:
(1) requires that, in addition to any other permit required by law, including, without limitation, a sales tax permit, every person who desires to engage in the sale of cannabis or cannabis products must, before cannabis tax permit issued by the Department for each place of business;
Section 15 of this bill make this requirement applicable beginning on January 1, 2027, and section 14 of this bill establishes the manner in which persons engaging in the business of selling - *SB41_R1* – 2 – cannabis or cannabis products before that date are required to comply with the requirement to obtain a cannabis tax permit before that date.
Section 15 of this bill make this requirement applicable beginning on January 1, 2027, and section 14 of this bill establishes the manner in which persons engaging in the business of selling cannabis or cannabis products before that date are required to comply with the requirement to obtain a cannabis tax permit before that date.
Section 7 of this bill requires the Department, not later than 15 days after receiving an application, to grant and issue to an applicant a separate cannabis tax permit for each place of business and provide the applicant with a full written explanation of the liability for the collection and payment of any applicable taxes.
Section 7 of this bill requires the Department, not later than 15 days after receiving an application, to grant and issue to an applicant a separate cannabis tax permit for each place of business and provide the applicant with a full written Section 7 also provides that a cannabis tax permit is not assignable and is onlyxes.
Section 7 also provides that a cannabis tax permit is not assignable and is only permit.or the transaction of business at the place of business designated in the Section 8 of this bill establishes procedures for the Department to revoke or suspend a cannabis tax permit for failure to comply with certain requirements relating to excise taxes imposed on the sale of cannabis and cannabis products.
valid for the transaction of business at the place of business designated in the permit.
Section 8 of this bill establishes procedures for the Department to revoke or suspend a cannabis tax permit for failure to comply with certain requirements relating to excise taxes imposed on the sale of cannabis and cannabis products.
(1) requires the Department to provide to the holder of a cannabis tax permit certain information concerning any alleged noncompliance, and an opportunity to cure such noncompliance, before issuing a notice of a hearing for the revocation or suspension of the cannabis tax permit;
(1) requires the Department to provide to the holder of a cannabis tax permit certain information concerning any alleged noncompliance, and an opportunity to cure such noncompliance, before issuing a notice of a hearing for Department to, after notice and a hearing, revoke or suspend a cannabis tax permit for such noncompliance;
(2) authorizes the for such noncompliance;
(3) provides for an appeal to the Nevada Tax Commission;
(3) provides for an appeal to the Nevada Taxbis tax permit Commission;
Section 9.5 of this bill establishes provisions for a holder of a license issued by Department a certificate of the amount of any delinquent excise taxes, and them the penalties and interest relating thereto.
- 83rd Session (2025) – 2 – Section 9.5 of this bill establishes provisions for a holder of a license issued by the Board who has requested to transfer the license to request and receive from the penalties and interest relating thereto.f any delinquent excise taxes, and the Sections 10-12 of this bill make conforming changes to:
Sections 10-12 of this bill make conforming changes to:
Existing law prohibits a person from engaging in business as a cannabis establishment, which includes the sale of cannabis or cannabis products, unless the person holds a license from the Board.
Existing law prohibits a person from engaging in business as a cannabis person holds a license from the Board.
(NRS 678B.210, 678B.250, 678B.530) to revoke or suspend a cannabis tax permit or a sales and use tax permit, to suspendon the corresponding cannabis license of the cannabis establishment until the excise tax liability is paid in full.
(NRS 678B.210, 678B.250, 678B.530)unless the Section 13 of this bill requires the Board, upon receipt of a copy of a final decision to revoke or suspend a cannabis tax permit or a sales and use tax permit, to suspend the corresponding cannabis license of the cannabis establishment until the excise tax liability is paid in full.
EXPLANATION – Matter in bolded italics is new;
matter between brackets [omitted material] is material to be omitted.
- *SB41_R1* – 3 – Sec.
Sec.
Sec.
- 83rd Session (2025) – 3 – before the issuance of a license by the Board pursuant to chapter 678B of NRS, every person desiring to engage in or conduct business as a seller within this State must, for each place of business:
6.
1.
In addition to any other permit required by law, before the issuance of a license by the Board pursuant to chapter 678B of NRS, every person desiring to engage in or conduct business as a seller within this State must, for each place of business:
(1) The owner if he or she is a natural person;
- *SB41_R1* – 4 – (a) Grant and issue to the applicant a separate cannabis tax permit for each place of business within the county.
(a) Grant and issue to the applicant a separate cannabis tax permit for each place of business within the county.
2.
for the person in whose name it is issued and for the transaction of business at the place designated therein.
A cannabis tax permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated therein.
Whenever any person fails to comply with any applicable provision of this title relating to the excise taxes imposed by this title or regulation of the Department relating to the excise taxes imposed by this title, the Department, after complying with the requirements of subsection 2 and providing a hearing of which the person was given prior notice of at least 10 days in writing specifying the time and place of the hearing and requiring the person to show cause as to why his or her cannabis tax permit should not be revoked or suspended, may revoke or suspend any one or more of the permits held by the person.
Whenever any person fails to comply with any applicable provision of this title relating to the excise taxes imposed by this title or regulation of the Department relating to the excise taxes imposed by this title, the Department, after complying with the requirements of subsection 2 and providing a - 83rd Session (2025) – 4 – days in writing specifying the time and place of the hearing and0 requiring the person to show cause as to why his or her cannabis tax permit should not be revoked or suspended, may revoke or suspend any one or more of the permits held by the person.
Except as otherwise provided in this subsection, if not later than 30 days after such information is sent to the holder of the permit, the holder of the permit pays the full amount of any delinquent excise tax, and penalty and interest relating thereto, or enters into a written agreement with the Department to pay such amount in installments over a period specified in the agreement, the Department must not give notice of a hearing pursuant to subsection 1.
Except as otherwise provided in this subsection, if of the permit, the holder of the permit pays the full amount of any delinquent excise tax, and penalty and interest relating thereto, or enters into a written agreement with the Department to pay such amount in installments over a period specified in the agreement, the Department must not give notice of a hearing pursuant to subsection 1.
If the holder of the permit and the Department have approved a written agreement to pay the amount of any delinquent excise tax, and any penalty and interest relating thereto, in installments over a specified period of time, but the written agreement must be approved by the Nevada Tax Commission before becoming effective, the Department must present the written agreement to the Commission at its next public meeting - *SB41_R1* – 5 – and, if the Commission approves the written agreement, the Department must not give notice of a hearing pursuant to subsection 1.
If the holder of the permit and the Department have approved a written agreement to pay the amount of any delinquent excise tax, and any penalty and interest relating thereto, in installments over a specified period of time, but the written agreement must be approved by the Nevada Tax Commission before becoming effective, the Department must present the written agreement to the Commission at its next public meeting and, if the Commission approves the written agreement, the Department must not give notice of a hearing pursuant to subsection 1.
If the alleged noncompliance of the holder of the permit is a failure to comply with a written agreement with the Department to pay any delinquent excise tax, and penalty and interest relating thereto, the Department must send to the holder of the permit the information required by this subsection before giving notice of a hearing pursuant to subsection 1 and the Department may give notice of such a hearing if the holder of the permit does not cure the deficiency within 30 days after receiving information concerning the alleged noncompliance.
If the alleged noncompliance of the holder of the Department to pay any delinquent excise tax, and penalty andthe interest relating thereto, the Department must send to the holder of the permit the information required by this subsection before giving notice of a hearing pursuant to subsection 1 and the Department may give notice of such a hearing if the holder of the permit does not cure the deficiency within 30 days after receiving information concerning the alleged noncompliance.
The Department shall, not later than 30 days after a hearing conducted pursuant to subsection 1, serve any decision regarding the suspension or revocation of a cannabis tax permit on the person in writing.
The Department shall, not later than 30 days after a hearing conducted pursuant to subsection 1, serve any decision - 83rd Session (2025) – 5 – regarding the suspension or revocation of a cannabis tax permit on the person in writing.
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If the holder of the permit does not file an appeal with the Nevada Tax Commission in accordance with subsection 6, the decision of the Department is final and not subject to judicial review.
If the holder of the permit does not file an appeal with the Nevada Tax Commission in accordance with subsection 6, the decision of the Department is final and not sub4.
4.
If the final decision of the Department pursuant to subsection 3 or the Nevada Tax Commission pursuant to subsection 6, as applicable, supports revocation or suspension of the cannabis tax permit, the Department shall, not later than 5 days after issuance of the final decision, serve by certified mail or electronic means a copy of the final decision to the Board.
If the final decision of the Department pursuant to subsection 3 or the Nevada Tax Commission pursuant to the cannabis tax permit, the Department shall, not later than 5of days after issuance of the final decision, serve by certified mail or electronic means a copy of the final decision to the Board.
- *SB41_R1* – 6 – 8.
8.
Sec.
- 83rd Session (2025) – 6 – Sec.
(a) Pay the amount of any outstanding liability as set forth in the final decision;
(a) Pay the amount of any outstanding liability as set forth in the(b) Enter into a written agreement with the Department establishing a later date by which he or she must pay the amount of the outstanding tax liability.
or (b) Enter into a written agreement with the Department establishing a later date by which he or she must pay the amount of the outstanding tax liability.
or (b) Not later than 30 days after the date the records of the holder of the license are made available for audit by the Department, whichever period expires later, but in no event later than 60 days after the Department receives the request from the holder of the license.
or (b) Not later than 30 days after the date the records of the holder of the license are made available for audit by the Department, days after the Department receives the request from the holder of the license.
372A.200 As used in NRS 372A.200 to 372A.380, inclusive, and sections 2 to 9.5, inclusive, of this act, unless the context otherwise requires, the words and terms defined in NRS 372A.205 - *SB41_R1* – 7 – to 372A.250, inclusive, have the meanings ascribed to them in those sections.
372A.200 As used in NRS 372A.200 to 372A.380, inclusive, and sections 2 to 9.5, inclusive, of this act, unless the context otherwise requires, the words and terms defined in NRS 372A.205 to 372A.250, inclusive, have the meanings ascribed to them in those sections.
372A.260 The provisions of chapter 360 of NRS relating to the payment, collection, administration and enforcement of taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed to apply to the payment, collection, administration and enforcement of the excise tax on cannabis to the extent that those provisions do not conflict with the provisions of NRS 372A.200 to 372A.380, inclusive [.] and sections 2 to 9.5, inclusive, of this act.
372A.260 The provisions of chapter 360 of NRS relating to the payment, collection, administration and enforcement of taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed to apply to the payment, collection, administration and enforcement of the excise tax on cannabis to the extent that those provisions do not conflict - 83rd Session (2025) – 7 – with the provisions of NRS 372A.200 to 372A.380, inclusive [.] and sections 2 to 9.5, inclusive, of this act.
372A.380 The remedies of the State provided for in NRS 372A.200 to 372A.380, inclusive, and sections 2 to 9.5, inclusive, of this act are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in those sections.
372A.380 The remedies of the State provided for in NRS of this act are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in those sections.
As used in this section, “sales and use tax permit” means a registration with the Department of Taxation or permit issued by the Department of Taxation pursuant to NRS 360.597 to 360.5975, inclusive.
As used in this section, “sales and use tax permit” means a registration with the Department of Taxation or permit issued by the Department of Taxation pursuant to NRS 360.597 to 360.5975, incSec.
Sec.
and (b) Not later than September 1, 2026 or, if the person begins to engage in or conduct business as a seller after September 1, 2026 and before December 1, 2026, not later than 30 days after becoming - *SB41_R1* – 8 – a seller, submit an application to the Department for a cannabis tax permit pursuant to section 6 of this act.
and (b) Not later than September 1, 2026 or, if the person begins to engage in or conduct business as a seller after September 1, 2026 and before December 1, 2026, not later than 30 days after becoming a seller, submit an application to the Department for a cannabis tax permit pursuant to section 6 of this act.
3.
- 83rd Session (2025) – 8 – 3.
4.
pursuant to subsection 3, the Board shall deem the applicable license issued to that person by the Board to be suspended on the day on which the Department issues the notice.
If the Board receives a notice issued by the Department pursuant to subsection 3, the Board shall deem the applicable license issued to that person by the Board to be suspended on the day on which the Department issues the notice.
H - *SB41_R1*
~~~~~ 25 - 83rd Session (2025)
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Amendments

1 amendment

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Action History

  1. Approved by the Governor. Chapter 138.

  2. Enrolled and delivered to Governor.

  3. To enrollment.

  4. Read third time. Passed. Title approved. (Yeas: 27, Nays: 15.) To Senate. In Senate.

  5. Read second time.

  6. From committee: Do pass.

  7. To Assembly. In Assembly. Read first time. Referred to Committee on Revenue. To committee.

  8. From printer. To engrossment. Engrossed. First reprint.

  9. Taken from General File. Placed on Secretary's desk. Taken from Secretary's desk. Placed on General File. Read third time. Passed, as amended. Title approved, as amended. (Yeas: 15, Nays: 5, Not voting: 1.) To printer.

  10. From committee: Amend, and do pass as amended. Placed on Second Reading File. Read second time. Amended. (Amend. No. 361.) Reprinting dispensed with.

  11. Read first time. To committee.

  12. From printer.

  13. Prefiled. Referred to Committee on Revenue and Economic Development. To printer.

Sponsors

  • Senate Committee on Revenue and Economic Development · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 66 not signed on · 19 voted No

Sponsors (1)

  • Senate Committee on Revenue and Economic Development

Co-sponsors (0)

None.

Not signed on (66)

66 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Assembly (1st Reprint)

Passed 27 Yea · 15 Nay
Party YeaNayPresentNot Voting
Democratic 27000
Republican 01400
Unaffiliated 0100
Total 271500
% of votes cast 64%36%0%0%
How each member voted (42)
Member Party Vote
O’Neill, PK — Nay
Anderson, Natha C. Democratic Yea
Backus, Shea M. Democratic Yea
Brown-May, Tracy Democratic Yea
Carter, Max E., II Democratic Yea
Considine, Venicia Democratic Yea
D'Silva, Reuben Democratic Yea
Dalia, Joe Democratic Yea
Flanagan, Tanya P. Democratic Yea
González, Cecelia Democratic Yea
Goulding, Heather Democratic Yea
Hunt, Linda F. Democratic Yea
Jackson, Jovan A. Democratic Yea
Jauregui, Sandra Democratic Yea
Karris, Venise Democratic Yea
La Rue Hatch, Selena Democratic Yea
Marzola, Elaine H. Democratic Yea
Miller, Brittney M. Democratic Yea
Monroe-Moreno, Daniele Democratic Yea
Moore, Cinthia Zermeño Democratic Yea
Mosca, Erica Democratic Yea
Nadeem, Hanadi Democratic Yea
Nguyen, Duy Democratic Yea
Orentlicher, David Democratic Yea
Roth, Erica P. Democratic Yea
Torres-Fossett, Selena Democratic Yea
Watts, Howard Democratic Yea
Yeager, Steve Democratic Yea
Cole, Lisa K. Republican Nay
DeLong, Rich Republican Nay
Dickman, Jill Republican Nay
Edgeworth, Rebecca Republican Nay
Gallant, Danielle Republican Nay
Gray, Ken Republican Nay
Gurr, Bert K. Republican Nay
Hafen, Gregory T., II Republican Nay
Hansen, Alexis M. Republican Nay
Hardy, Melissa R.. Republican Nay
Hibbetts, Brian Republican Nay
Kasama, Heidi Republican Nay
Koenig, Gregory S. Republican Nay
Yurek, Toby Republican Nay

Official roll call →

Senate (1st Reprint)

Passed 15 Yea · 5 Nay · 1 Other
Party YeaNayPresentNot Voting
Republican 3500
Democratic 12001
Total 15501
% of votes cast 71%24%0%5%
How each member voted (21)
Member Party Vote
Cannizzaro, Nicole J. Democratic Yea
Cruz-Crawford, Michelee "Shelly" Democratic Yea
Daly, Skip Democratic Yea
Dondero Loop, Marilyn Democratic Yea
Doñate, Fabian Democratic Yea
Flores, Edgar Democratic Yea
Lange, Roberta Democratic Yea
Neal, Dina Democratic Yea
Nguyen, Rochelle T. Democratic Yea
Ohrenschall, James Democratic Not Voting
Pazina, Julie Democratic Yea
Scheible, Melanie Democratic Yea
Taylor, Angela D. Democratic Yea
Buck, Carrie Ann Republican Nay
Ellison, John Republican Nay
Hansen, Ira Republican Yea
Krasner, Lisa Republican Nay
Rogich, Lori Republican Yea
Steinbeck, John C. Republican Yea
Stone, Jeff Republican Nay
Titus, Robin L. Republican Nay

Official roll call →

Subjects

taxation
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Frequently asked questions

Who sponsors SB 41?
SB 41 is sponsored by Senate Committee on Revenue and Economic Development.
What is the current status of SB 41?
This bill has been enacted into law. Introduced November 18, 2024. Enacted.
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