The Nevada Senate introduces invoice to impose an excise tax on sure digital merchandise and satellite tv for pc tv providers

On March 24, 2021, the Nevada Senate introduced Senate Bill No. 346, which would impose an excise tax on retail sales of certain digital products to an end-user in Nevada. “Specified digital products” are electronically transmitted digital audio works, digital audiovisual works, digital books, digital codes, and other digital products. “Other digital products” include greeting cards, digital images, video or electronic games or messages, and pre-written computer software. The bill would also impose an excise tax equal to 5 percent of the gross receipts from providing satellite television services directly to customers in Nevada in their homes. The bill has been referred to the Committee on Income and Economic Development. If passed, the tax extension would take effect on January 1, 2022.