AB403

Proposes to exempt from sales and use taxes the amount of any allowance against the selling price given by a retailer for the value of a used portable electronic taken in trade on the purchase of another portable electronic. (BDR 32-565)

Failed·6/3/25

Nevada AB403 proposes to exempt sales and use taxes on the value of used portable electronics traded in for another device, if the trade-in and.

Nevada AB403 seeks to amend the Sales and Use Tax Act of 1955 to exempt sales and use taxes on the value of a used portable electronic device traded in for another device. This exemption applies if the trade-in and purchase occur as part of a single, contemporaneous transaction and the trade-in value is stated on the sales receipt. If approved by voters in the 2026 General Election, the exemption would take effect on January 1, 2027, and expire on December 31, 2050. The bill also proposes similar exemptions for other analogous taxes.

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  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

D
1
0
Democratic CaucusRepublican Caucus

Calendar

Apr 10, 2025

4:30 PM

Assembly Revenue Hearing

Mar 20, 2025

4:00 PM

Assembly Revenue Hearing

History

Jun 3, 2025

Assembly

(No further action taken.)

Apr 24, 2025

Assembly

From printer. To engrossment. Engrossed. First reprint.

Apr 24, 2025

Assembly

To committee.