IPCPR Legislative | Nevada

Nevada

alaska

Nevada State Contact Information

Nevada Department of Taxation
Cigarette and OTP Tax Program
Claudia Olivares
(775) 684-2122

Nevada Legislature
Lobbyist Registration Office
(775) 684-1380

Taxation in Nevada

 

Nevada imposes a tax on the purchase or possession of products made from tobacco, other than cigarettes. The tax must be collected and paid by the wholesale dealer after the sale or distribution of the tobacco products by the wholesale dealer.

 

Nev. Rev. Stat. § 370.450: Levy, rate, and collection of tax; exemptions; retention of portion by dealer; penalty

 

Department of Taxation staff reported that Nevada localities do not levy additional taxes on tobacco products.

The tax on products made from tobacco, other than cigarettes, is 30% of the wholesale price of those products.

 

Nev. Rev. Stat. § 370.450(1): Levy, rate, and collection of tax; exemptions; retention of portion by dealer; penalty

Tobacco products wholesalers must file an Other Tobacco Products Excise Tax Return on or before the 20th day of each month, along with payment for taxes due. A return is due every month, whether or not purchases were made. Returns can be filed through the Department of Taxation’s Tax Center at https://www.nevadatax.nv.gov/web/.

 

Nev. Rev. Stat. § 370.465: Monthly reports of dealers; Contents; accompaniment by tax owed; penalties

Nevada Department of Taxation: Cigarette and Other Tobacco Products Tax Forms
http://tax.nv.gov/Forms/Cigarette_and_Other_Tobacco_Products_Tax_Forms/

 

Other Tobacco Products Excise Tax Return
http://tax.nv.gov/uploadedFiles/taxnvgov/Content/Forms/OTP_Return_EFF_06-01-2011.pdf

 

Nevada Department of Taxation: Tax Center
https://www.nevadatax.nv.gov/web/

Definitions in Nevada

 

A “retail dealer” is any person who is engaged in selling products made from tobacco, other than cigarettes, to customers.

 

Nev. Rev. Stat. § 370.440(1)

 

A “wholesale dealer” is any person who:

  • Brings or causes to be brought into Nevada products made from tobacco, other than cigarettes, purchased from the manufacturer or a wholesale dealer and who stores, sells or otherwise disposes of those products within the state
  • Manufactures or produces products made from tobacco, other than cigarettes, within Nevada and who sells or distributes those products within the state to other wholesale dealers, retail dealers or ultimate consumers, or
  • Purchases products made from tobacco, other than cigarettes, solely for the purpose of bona fide resale to retail dealers or to other persons for the purpose of resale only

 

Nev. Rev. Stat. § 370.440(4)

 

An “ultimate consumer” is a person who purchases a product made from tobacco, other than cigarettes, for his or her household or personal use and not for resale.

 

Nev. Rev. Stat. § 370.440(3)

 

“Wholesale price” means:

  • The established price for which a product made from tobacco, other than cigarettes, is sold to a wholesale dealer before any discount or other reduction is made, or
  • For a product made from tobacco, other than cigarettes, sold to a retail dealer or an ultimate consumer by a wholesale dealer, the established price for which the product is sold to the retail dealer or ultimate consumer before any discount or other reduction is made

 

Nev. Rev. Stat. § 370.440(5)

 

“Sale” means any transfer, exchange, barter, gift, offer for sale, or distribution for consideration of products made from tobacco, other than cigarettes.

 

Nev. Rev. Stat. § 370.440(2)

 

“Other tobacco product” means any tobacco of any description or any product made from tobacco, other than cigarettes.

 

Nev. Rev. Stat. § 370.0318:

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