On March 24, 2021, the Nevada Senate introduced Senate Bill No. 346, which would impose an excise tax on the retail sale of specified digital products to an end user in Nevada. “Specified digital products” is defined as electronically transferred digital audio works, digital audio-visual works, digital books, digital codes, and other digital products. “Other digital products” is defined as greeting cards, digital images, video or electronic games or news and prewritten computer software. The bill would also impose an excise tax at the rate of 5 percent of the gross receipts derived from providing direct-to-home satellite television service to customers in Nevada. The bill was referred to the Committee on Revenue and Economic Development. If passed, the tax expansion would take effect January 1, 2022.