All Roll Calls
Yes: 61 • No: 2
NevadaAB47183rd Regular Session (2025)HouseWALLET
AN ACT relating to taxation; revising provisions governing the taxation of remote sales of cigars and pipe tobacco; revising provisions governing the licensing of remote retail sellers of cigars and pipe tobacco; revising provisions governing age verification for remote retail sales of certain tobacco products; providing penalties; making an appropriation; and providing other matters properly relating thereto.
Sponsored By: Brian Hibbetts (Republican)
Signed by Governor
BDR 32-846
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Bill Overview
Analyzed Economic Effects
6 provisions identified: 1 benefits, 2 costs, 3 mixed.
Remote sellers need license, bond, filings
Starting January 1, 2026, you must have a Nevada remote retail seller license to ship cigars or pipe tobacco to Nevada customers. The license costs $650 per year, is due January 1, cancels if unpaid by January 15, and prorates for midyear issuances with at least a 25% charge; late renewal adds 5%. You must post a bond equal to your largest prior‑quarter precollected tax, at least $1,000 (cash deposits round up to the next $100). File a monthly report and pay the tax within 20 days after month‑end, and keep full invoices and records for 5 years. The Department can deny, suspend (up to 60 days for a first offense, up to 180 days or permanent for later), fine (10% then 25% for tax failures; up to $1,000 first and up to $5,000 later for other violations), or revoke your license, including for unpaid sales/use tax or failing to use approved age‑verification services.
Excise tax on remote cigar and pipe sales
Beginning January 1, 2026, remote sellers owe a 30% tax on the actual cost of cigars and pipe tobacco sold to Nevada consumers. For premium cigars sold before July 1, 2027, each cigar’s tax is at least $0.30 and at most $0.50. On and after July 1, 2027, all items are taxed at a flat 30% with no per‑cigar floor or cap. Starting July 1, 2027, the tax applies only if, in the current or prior year, Nevada remote sales are over $100,000 or reach 200 orders. Selling without paying the tax is a misdemeanor.
New rules for wholesale tobacco dealers
Beginning January 1, 2026, wholesale dealers must file a monthly report within 20 days after each month and pay the tax for the prior month. Each Nevada location must keep at least $5,000 in wholesale product value on hand. Dealers can claim a credit for tax paid on products that become unsellable with a manufacturer credit memo. Dealers can also claim a credit for products shipped out of Nevada for retail sale with a duplicate invoice.
Stronger age checks for online tobacco
Beginning January 1, 2026, online sellers must label packages, collect the buyer’s full name, birth date, and home address, and use an independent third‑party service to verify the buyer is 21 or older. Sellers must certify to the Attorney General each year that they use such a service. It is illegal to sell or ship these products online or by phone to anyone under 21. Breaking these rules can bring civil fines up to $1,000 per violation, license suspension or revocation, and treatment as a deceptive trade practice.
Startup funds for tax enforcement
Effective July 1, 2025, the Department of Taxation gets $206,369 for FY 2025–2026 and $206,253 for FY 2026–2027 to hire staff, buy computers and software, and pay overtime to put this law in place. Any unused money must return to the General Fund by September 18, 2026, and September 17, 2027.
Definitions updated for vapor and remote sellers
Starting January 1, 2026, the law defines key terms for remote cigar and pipe tobacco sales, like actual cost, remote retail sale, remote retail seller, and ultimate consumer. It points the term “other tobacco product” to a single statute and updates what counts as a “vapor product,” excluding some FDA‑regulated and cannabis‑taxed items. It also clarifies that remote retail sellers are not retail or wholesale dealers under existing definitions. These updates decide which products and sellers are covered and which licenses and taxes apply.
Sponsors & Cosponsors
Sponsor
Brian Hibbetts
Republican • House
Cosponsors
Duy Nguyen
Democratic • House
Roll Call Votes
Senate vote • 6/2/2025
Final Passage - Senate (2nd Reprint)
Yes: 21 • No: 0
House vote • 5/30/2025
Final Passage - Assembly (2nd Reprint)
Yes: 40 • No: 2
Actions Timeline
Chapter 477.
6/11/2025legislatureApproved by the Governor.
6/10/2025legislatureEnrolled and delivered to Governor.
6/6/2025legislatureIn Assembly. To enrollment.
6/4/2025HouseTo Assembly.
6/2/2025SenateRead third time. Passed. Title approved. (Yeas: 21, Nays: None.)
6/2/2025SenateRead second time.
6/1/2025SenateFrom committee: Do pass.
5/31/2025SenateRead first time. Referred to Committee on Revenue and Economic Development. To committee.
5/31/2025SenateIn Senate.
5/31/2025SenateRead third time. Passed, as amended. Title approved, as amended. (Yeas: 40, Nays: 2.) To Senate.
5/30/2025HouseFrom printer. To reengrossment. Reengrossed. Second reprint.
5/30/2025HouseRead third time. Amended. (Amend. No. 876.) To printer.
5/29/2025HousePlaced on General File.
5/29/2025HouseFrom committee: Amend, and do pass as amended.
5/29/2025HouseTo committee.
4/25/2025HouseFrom printer. To engrossment. Engrossed. First reprint.
4/25/2025HouseTo printer.
4/21/2025HouseRereferred to Committee on Ways and Means. Exemption effective.
4/21/2025HouseTaken from General File.
4/21/2025HouseRead second time. Amended. (Amend. No. 370.)
4/21/2025HousePlaced on Second Reading File.
4/21/2025HouseFrom committee: Amend, and do pass as amended.
4/21/2025HouseNotice of eligibility for exemption.
4/3/2025HouseFrom printer. To committee.
3/19/2025House
Bill Text
As Enrolled
As Introduced
Reprint 1
Reprint 2
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