PCA

Nevada

Alerts & Updates

Key Contacts

Nevada Department of Taxation
Cigarette and OTP Tax Program
(866) 962-3707
Contact

Nevada Legislature
Lobbyist Registration Office
(775) 684-1380

PCA Contact

Joshua Habursky
Glynn Loope joshua@premiumcigars.orgglynn@premiumcigars.org

Legislative Information

2019 Session Info
2019 Partisan Splits

Taxation

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 the 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 the dealer; penalty

Nevada SB 81 (2019)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.

Nevada SB 263 (2019) provides that certain alternative nicotine products, hookahs, vape pens, and vapor products are to be taxed in the same manner as other tobacco products.

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.

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

Form Type / NameForm Number / Link
Nevada Department of Taxation: Cigarette and Other Tobacco Products Tax FormsCigarette and OTP Tax Forms
Other Tobacco Products Excise Tax ReturnOTP Excise Tax Return
Nevada Department of Taxation: Tax CenterTax Center

Cigar and Smoking Tobacco Definitions

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:

(a) Maintains a place of business in this State, purchases other tobacco products from the manufacturer or a wholesale dealer, and possesses, receives, sells or otherwise disposes of such other tobacco products to wholesale dealers or retail dealers within this State;

(b) Does not maintain a place of business in this State and sells or otherwise disposes of other tobacco products by any means, including, without limitation, through an Internet website, to wholesale dealers, retail dealers or ultimate consumers within this State; or

(c) Manufactures produces, fabricates, assembles, processes, labels or finishes other tobacco products within this State.

Nevada AB 535 (2019)

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: 

“Vapor product” means any noncombustible product containing nicotine or any other substance that employs a heating element, power source, electronic circuit or other electronic, chemical or mechanical means, regardless of the shape or size thereof, that can be used to produce vapor from nicotine or any other substance in a solution or other form, the use or inhalation of which simulates smoking. This includes, without limitation an electronic cigarette, cigar, cigarillo, pipe, hookah or vape pen or a similar product or device; and the components of such a product or device, whether or not sold separately, including, without limitation, vapor cartridges or other container of nicotine or any other substance in a solution or other form that is intended to be used with or in an electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device, atomizers, cartomizers, digital displays, clearomizers, tank systems, flavors, programmable software or other similar products or devices.

Nevada SB 263 (2019)

Restrictions

Nevada law prohibits smoking in: indoor places of employment, including work areas, restrooms, hallways, employee lounges, cafeterias, conference and meeting rooms, lobbies, and reception areas; childcare facilities; movie theaters; video arcades; government buildings and public places; malls and retail establishments; all areas of grocery stores; all indoor areas within restaurants; and within school buildings and on school property.

Nev. Rev. Stat. § 202.2483: Smoking tobacco; prohibited in certain areas; voluntary creation of nonsmoking areas; local regulation; posting signs; removal of paraphernalia; enforcement; retaliation prohibited

“No Smoking” signs or the international “No Smoking” symbol must be clearly and conspicuously posted in every public place and place of employment where smoking is prohibited by state law. Each public place and place of employment where smoking is prohibited must post, at every entrance, a conspicuous sign clearly stating that smoking is prohibited. All ashtrays and other smoking paraphernalia must be removed from any area where smoking is prohibited.

Nev. Rev. Stat. § 202.2483(9): Smoking tobacco; prohibited in certain areas; voluntary creation of nonsmoking areas; local regulation; posting signs; removal of paraphernalia; enforcement; retaliation prohibited

Nothing in state law shall be construed to restrict local control or otherwise prohibit a county, city or town from adopting and enforcing local tobacco control measures that meet or exceed the minimum applicable standards set forth in the Nevada Clean Indoor Air Act.

Nev. Rev. Stat. § 202.2483(8): Smoking tobacco; prohibited in certain areas; voluntary creation of nonsmoking areas; local regulation; posting signs; removal of paraphernalia; enforcement; retaliation prohibited

The following are exempt from the ban on smoking, subject to conditions:

  • Areas within casinos where loitering by minors is already prohibited by state law
  • Age-restricted stand-alone bars, taverns, and saloons, and completely enclosed areas within these establishments
    • “Age-restricted stand-alone bar, tavern, or saloon” means an establishment:
      • Devoted primarily to the sale of alcoholic beverages to be consumed on the premises
      • In which food service or sales may or may not be incidental food service or sales, in the discretion of the operator of the establishment
      • In which patrons under 21 years of age are prohibited at all times from entering the premises, and
      • That must be located within:
        • A physically independent building that does not share a common entryway or indoor area with a restaurant, public place or any other indoor workplace where smoking is prohibited by this section, or
        • A completely enclosed area of a larger structure, which may include, without limitation, a strip mall or an airport, provided that indoor windows must remain closed at all times and doors must remain closed when not actively in use
  • Strip clubs or brothels
  • Retail tobacco stores
    • A “retail tobacco store” is a retail store utilized primarily for the sale of tobacco products and accessories and in which the sale of other products is merely incidental.
  • The area or a convention facility in which a meeting or trade show is being held, during the time the meeting or trade show is occurring, if the meeting or trade show:
    • Is not open to the public
    • Is being produced or organized by a business relating to tobacco or a professional association for convenience stores, and
    • Involves the display of tobacco products
  • Private residences, including private residences that may serve as an office workplace, except if used as child care, an adult day care, or a health care facility.

Nev. Rev. Stat. § 202.2483: Smoking tobacco; prohibited in certain areas; voluntary creation of nonsmoking areas; local regulation; posting signs; removal of paraphernalia; enforcement; retaliation prohibited

Nevada law does not provide a specific application procedure to qualify for exemption from the smoking ban. Localities may have specific requirements.

There is no state law concerning the purchase, possession, or use of tobacco products by minors, but a board of county commissioners may adopt an ordinance to establish an offense related to tobacco that may include provisions that prohibit a child who is under 18 years of age from:

  • Purchasing or attempting to purchase tobacco products
  • Possessing or attempting to possess tobacco products
  • Using tobacco products, or
  • Falsely representing that he or she is 18 years of age or older to purchase, possess, or obtain tobacco products.

However, such an ordinance must provide that such prohibitions do not apply to a child who is under 18 years of age and who is:

  • Assisting in an inspection
  • Handling or transporting tobacco products in the course of his or her lawful employment
  • Handling or transporting tobacco products in the presence of his or her parent, spouse, or legal guardian who is 18 years of age or older, or
  • Possessing or using tobacco products for an established religious purpose.

Nev. Rev. Stat. § 244.3572: Ordinance to establish offense related to purchasing, possession, or use of tobacco products by children

Office of the Labor Commissioner staff reported that the Nevada Statutes do not contain any provisions specifying the minimum age to work in tobacco retail stores and that the minimum age to work is 14.

It is illegal to sell, distribute, or offer to sell cigarettes, cigarette paper, tobacco of any description, or products made or derived from tobacco to any child under 18 years of age. However, the employer of a child who is under 18 years of age may, for the purpose of allowing the child to handle or transport tobacco or products made or derived from tobacco in the course of the child’s lawful employment, provide tobacco or products made or derived from tobacco to the child.

Nev. Rev. Stat. § 202.2493: Cigarettes and smokeless products made or derived from tobacco to be sold in unopened package only; sale and distribution of cigarettes and other tobacco products to minors prohibited; owner of retail establishment required to display notice concerning prohibition against sale of tobacco products to minors; sale of cigarettes by retailer through use of certain displays prohibited; penalties

No child under 16 years of age may be employed, permitted, or suffered to work in any capacity in, about, or in connection with any tobacco warehouse, cigar factory, or other factories where tobacco is manufactured or prepared.

Nev. Rev. Stat. § 609.190(e): Employing or permitting child under 16 years of age to work in certain occupations prohibited

The owner of a retail establishment shall, whenever any product made or derived from tobacco is being sold or offered for sale at the establishment, display prominently at the point of sale:

  • A notice indicating that:
    • The sale of cigarettes and other tobacco products to minors is prohibited by law, and
    • The retailer may ask for proof of age to comply with this prohibition, and
  • At least one sign carrying a health warning about the effects of smoking during pregnancy, in compliance with the requirements of Nev. Rev. Stat. § 442.340.

Nev. Rev. Stat. § 202.2493(6): Cigarettes and smokeless products made or derived from tobacco to be sold in unopened package only; sale and distribution of cigarettes and other tobacco products to minors prohibited; owner of retail establishment required to display notice concerning prohibition against sale of tobacco products to minors; sale of cigarettes by retailer through use of certain displays prohibited; penalties

An agency, board, commission, or political subdivision of Nevada, including any agency, board, commission, or governing body of a local government, may not impose more stringent restrictions on the smoking, use, sale, distribution, marketing, display, or promotion of tobacco or products made or derived from tobacco than are provided by state law.

Nev. Rev. Stat. § 202.249(4): Smoking tobacco; declaration of public policy; enforcement; imposition of more stringent restrictions

In Nevada, it is illegal to sell, distribute, or offer to sell cigarettes, cigarette paper, tobacco of any description, or products made or derived from tobacco to any child under 18 years of age. 

Nev. Rev. Stat. § 202.2493: Cigarettes and smokeless products made or derived from tobacco to be sold in unopened package only; sale and distribution of cigarettes and other tobacco products to minors prohibited; owner of retail establishment required to display notice concerning prohibition against sale of tobacco products to minors; sale of cigarettes by retailer through use of certain displays prohibited; penalties

A person may not sell, distribute or offer to sell cigarettes or smokeless products made or derived from tobacco in any form other than in an unopened package that originated with the manufacturer and bears any health warning required by federal law.

Nev. Rev. Stat. § 202.2493(1): Cigarettes and smokeless products made or derived from tobacco to be sold in unopened package only; sale and distribution of cigarettes and other tobacco products to minors prohibited; owner of retail establishment required to display notice concerning prohibition against sale of tobacco products to minors; sale of cigarettes by retailer through use of certain displays prohibited; penalties

The tax on tobacco products does not apply to products that are:

  • Shipped out of Nevada for sale and use outside the state
  • Displayed or exhibited at a trade show, convention or other exhibition in Nevada by a manufacturer or wholesale dealer who is not licensed in the state, or
  • Acquired free of charge at a trade show, convention, or other exhibition or public event in Nevada, and that do not have significant value as determined by the Department of Taxation by regulation.

Nev. Rev. Stat. § 370.450(2): Levy, rate, and collection of tax; exemptions; retention of portion by the dealer; penalty

Distribution of tobacco samples is subject to licensing requirements, as the term “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)

An agency, board, commission, or political subdivision of Nevada, including any agency, board, commission, or governing body of a local government, may not impose more stringent restrictions on the smoking, use, sale, distribution, marketing, display, or promotion of tobacco or products made or derived from tobacco than are provided by state law.

Nev. Rev. Stat. § 202.249(4): Smoking tobacco; declaration of public policy; enforcement; imposition of more stringent restrictions

Operating Your Business

Any person intending to sell cigarettes or other tobacco products in Nevada must first acquire a Seller’s Permit by registering with the Department of Taxation.

Tobacco products wholesalers and retailers must also obtain a Tobacco Products Wholesale License or Tobacco Retail License, respectively, by submitting an Application for Cigarette Wholesale License, Cigarette, Manufacturer License, Tobacco Retail License, and Other Tobacco Products Wholesale License with the Department of Taxation. Tobacco Retail Licenses are valid for the calendar year for which they are issued and must be renewed annually on or before January 15th through the Department of Taxation’s Tax Center. Annual renewal is not required for Tobacco Products Wholesale Licenses.

Nev. Rev. Stat. § 370.445: Dealer’s license required; refusal to issue or renew; suspension or revocation; regulations; 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.

Nevada AB 535 (2019) increases the annual license fee for a license to engage in business as a wholesale dealer of cigarettes and establishes an annual license fee for a license to engage in certain other businesses related to cigarettes or other tobacco product. 

This measure 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 measure will take effect on October 1, 2019.

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

Age-restricted stand-alone bars, taverns, and saloons, and completely enclosed areas within these establishments may allow smoking and drinking, provided that the establishment is one:

  • Devoted primarily to the sale of alcoholic beverages to be consumed on the premises
  • In which food service or sales may or may not be incidental food service or sales, in the discretion of the operator of the establishment
  • In which patrons under 21 years of age are prohibited at all times from entering the premises, and
  • That must be located within:
    • A physically independent building that does not share a common entryway or indoor area with a restaurant, public place or any other indoor workplace where smoking is prohibited by this section, or
    • A completely enclosed area of a larger structure, which may include, without limitation, a strip mall or an airport, provided that indoor windows must remain closed at all times and doors must remain closed when not actively in use

However, Nevada law does not provide a specific application procedure to qualify for exemption from the smoking ban. Localities may have specific requirements.

Nev. Rev. Stat. § 202.2483: Smoking tobacco; prohibited in certain areas; voluntary creation of nonsmoking areas; local regulation; posting signs; removal of paraphernalia; enforcement; retaliation prohibited.

Localities may also require additional business licenses.

Form Type / NameForm Number / Link
Nevada Department of Taxation: Cigarette and Other Tobacco Products Tax FormsCigarette and OTP Tax Forms
Other Tobacco Products Excise Tax ReturnOTP Excise Tax Return
Nevada Department of Taxation: Tax CenterTax Center
Application for Tobacco Retail Licenses Tobacco Retail License Application
Application for Tobacco LicensesTobacco Licenses Application

Political Involvement

 “Lobbyist” means a person who:

  • Appears in person in the Legislative Building or any other building in which the Legislature or any of its standing committees hold meetings, and
  • Communicates directly with a member of the Legislative Branch on behalf of someone other than himself or herself to influence legislative action whether or not any compensation is received for the communication

“Lobbyist” does not include:

  • Persons who confine their activities to formal appearances before legislative committees and who clearly identify themselves and the interest or interests for whom they are testifying
  • Employees of a bona fide news medium who meet the definition of “lobbyist” only in the course of their professional duties and who contact Legislators for the sole purpose of carrying out their newsgathering function
  • Employees of departments, divisions or agencies of the state government who appear before legislative committees only to explain the effect of legislation related to their departments, divisions or agencies
  • Employees of the Legislature, Legislators, legislative agencies or legislative commissions
  • Elected officers of this State and its political subdivisions who confine their lobbying activities to issues directly related to the scope of the office to which they were elected
  • Persons who contact the Legislators who are elected from the district in which they reside

Nev. Rev. Stat. § 218H.080

“Legislative action” means introduction, sponsorship, debate, voting and any other official action on any bill, resolution, amendment, nomination, appointment, report and any other matter pending or proposed in a legislative committee or in either House, or on any matter which may be the subject of action by the Legislature.

Nev. Rev. Stat. § 218H.070

An “expenditure” is any advance, conveyance, deposit, distribution, transfer of funds, loan, payment, pledge or subscription of money or anything of value, including cost of entertainment, except the payment of a membership fee otherwise exempted, and any contract, agreement, promise or other obligation, whether or not legally enforceable, to make any expenditure while the Legislature is in a regular or special session.

Nev. Rev. Stat. § 218H.050

Every person who acts as a lobbyist must, no later than 2 days after the beginning of that activity, file a Registration Statement with the Nevada Legislature. The registration fee schedule is as follows:

Lobbyist classificationregistration fee
Paid Lobbyist$300
Paid Lobbyist (non-Profit, 501(c)(3) ONLY)$100
Nonpaid Lobbyist$20
28th Special Session Registered Lobbyist$20
Nonpaid Military Veteran$0

Nev. Rev. Stat. § 218H.200: Registration statement required; filing with Director

Each registered lobbyist must file monthly expenditure reports on or before the 10th day after each month that the Legislature is in a regular or special session and a final expenditure report within 30 days after the close of each regular or special session.

Nev. Rev. Stat. § 218H.400: Duty to file; form; contents; itemization of expenditures; audits and investigations

Registration and reporting forms may be submitted through the Legislature’s Lobbyist Online Registration and Reporting website. 

Form Type / NameForm Number / Link
Nevada Legislature: Documents for LobbyistsLobbyist Documents
Lobbyist Registration Overview, Requirements, and FeesRegistration Overview
Lobbyist Online Registration InstructionsOnline Registration Instructions
Guidelines for LobbyistsGuidelines

Shipping Regulations

Nevada does not have any specific restrictions concerning the shipping of tobacco products to consumers. 

The Department of Taxation does, however, issue licenses to wholesale dealers or a license as a retail dealer to a person who submits a complete application on a form prescribed by the Department and who otherwise complies with the applicable provisions and regulations.

Nev. Rev. Stat. § 370.445: Dealer’s license required; refusal to issue or renew; suspension or revocation; regulations penalty

Nevada SB 263 (2019) requires a person who sells or distributes cigarettes, cigarette paper, tobacco of any description, products made or derived from tobacco, vapor products or alternative nicotine products through a computer network, telephonic network or other electronic networks to: 

  1. Ensure that the packaging in which the items are shipped is labeled “cigarettes” or “tobacco products”
  2. Use certain age verification procedures

It is unlawful for a person to knowingly sell or distribute cigarettes, cigarette paper, tobacco of any description or products made or derived from tobacco to a child under the age of 18 years through the use of the Internet. Every person who sells or distributes cigarettes, cigarette paper, and tobacco of any description or products made or derived from tobacco through the use of the Internet shall adopt a policy to prevent a child under the age of 18 years from obtaining said products through the use of the Internet. The policy must include, without limitation, a method for ensuring that the person who delivers such items obtains the signature of a person who is over the age of 18 years when delivering the items, that the packaging or wrapping of the items when they are shipped is clearly marked with the words “tobacco products” and that the person complies with the laws. 

Nev. Rev. Stat. §202.24935: Sale and distribution of cigarettes and other tobacco products to minors through the use of Internet prohibited; policy to prevent minors from obtaining tobacco products through use of Internet

There is no tax to the customer in Nevada for the purchase or possession of products made from tobacco shipped out of Nevada for sale and use outside of the state.

Nev. Rev. Stat § 370.450: Levy, rate, and collection of tax; exemptions

A tax credit will be granted for any products made from tobacco, other than cigarettes, shipped from Nevada and destined for retail sale and consumption outside the state on which the tax has previously been paid,

Nev. Rev. Stat. §310.490: Allowance of credits

Disclaimer: PCA believes the information on this site is accurate. However, tobacco laws and regulations are subject to frequent change and court interpretation. Statements above are not intended as legal advice or restatement of law. PCA does not guarantee or assume responsibility for the accuracy, completeness or timeliness of this information, nor that this information complies with all federal laws or the laws of all 50 states. Parties acknowledge and agree it is not the intention of PCA to provide specific legal advice for particular individuals, but rather to provide users with general information to better understand these issues. Users shall neither construe any of these materials as legal advice nor make this site the primary basis for any legal decisions made by or on your behalf and agree to release and waive any claims against PCA for the same. You shall consult with legal advisors concerning any contemplated individual decision.