Establishes provisions governing the collection of the consumer data of Nevada consumers. (BDR 32-561)

Section 14 of this bill imposes a tax on the collection of the consumer data of individual Nevada consumers by a commercial data collector and provides for the rate of the tax, which is based on the number of individual Nevada consumers on which a commercial data collector collects consumer data in a month. Section 14 authorizes the Department of Taxation to enter into a written agreement with a commercial data collector establishing a methodology for determining the number of Nevada consumers on which the commercial data collector collects data. Section 15 of this bill requires each commercial data collector to file a quarterly tax return accompanied by the tax due for each month of the quarter. Section 16 of this bill requires each person who owed the tax on the collection of the consumer data of individual Nevada consumers during a year to register with the Department on or before January 31 of the immediately following year by submitting to the Department a registration statement containing certain information and a fee. Section 16 imposes a civil penalty for the failure of a person to submit the registration statement when required to do so. Section 18 of this bill requires the Department to establish and maintain an Internet website which makes the information contained in the registration statements submitted to the Department available to the public. Section 17 of this bill creates the Commercial Data Collector Registry Account into which the Department is required to deposit all of the registration fees required by section 16. Section 17 requires the money in the Account to be expended only to maintain the Internet website required by section 18. Sections 2-13 and 19-36 of this bill provide for the administration, collection and enforcement of the excise tax on the collection of the consumer data of individual Nevada consumers. Sections 29 and 36 of this bill require the fees, taxes, interest and penalties imposed and taxes required to be paid in connection with the excise tax on the collection of data of individual Nevada consumers to be deposited in the State Education Fund, minus a portion of the payments which the Department is authorized to retain as compensation for the costs of collecting the tax.

• Max E. Carter IID