IPCPR Legislative | Nevada: Upcoming Taxation and Licensing Changes

Nevada: Upcoming Taxation and Licensing Changes

12 Jun Nevada: Upcoming Taxation and Licensing Changes

The Nevada legislature passed legislation that alters how the tax on other tobacco products (OTP) products is collected and creates new licensing requirements for retailers. SB 81 and AB 535 were proposed and supported by the Governor’s office, Attorney General, Department of Taxation, and legislative leadership.

Existing law imposes a tax upon the purchase or possession of other tobacco products by a customer in this State at a rate of 30 percent of the wholesale price. SB 81 revises provisions governing the collection and payment of the tax to require the tax to be imposed: (1) at the time the other tobacco products are first possessed or received by a wholesale dealer who maintains a place of business in this State for sale or disposition in this State; (2) at the time the other tobacco products are sold by a wholesale dealer who does not maintain a place of business in this State to a retail dealer or ultimate consumer in this State; or (3) for other tobacco products manufactured, produced, fabricated, assembled, processed, labeled or finished in this State, at the time the other tobacco products are sold in this State to a wholesale dealer of other tobacco products, a retail dealer, or an ultimate consumer. This Act becomes effective on January 1, 2020. to view the full text.

AB 535 increases from $150 to $650 the annual license fee for a wholesale dealer of cigarettes. This measure also establishes an annual license fee of $1,000 for a license as a manufacturer of cigarettes, an annual license fee of $50 for a license as a retail dealer of cigarettes, an annual license fee of $650 for a license as a wholesale dealer of other tobacco products, and an annual license fee of $50 for a license as a retail dealer of other tobacco products. This Act becomes effective on October 1, 2019. to view the full text.

Please contact Tyler Henson at with questions.



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