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Expert Analysis

Nev. Digital Excise Bill Represents Major Tax Policy Departure

By Stephen Kranz, Mark Nebergall and Eric Carstens (April 3, 2019, 2:31 PM EDT) -- A bill (AB 447) was introduced on March 25 in the Nevada Assembly that would create a broad new excise tax on the retail sale of "specified digital products" to Nevada customers. Instead of expanding the scope of Nevada's sales and use tax, the bill would enact an entirely new chapter of the Revenue and Taxation Title imposing this new excise tax....

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