Title 32

NRS 369.030 “Importer” defined. As used in this chapter, “importer” means any person who, in the case of liquors which are brewed, fermented or produced outside the State, is first in possession thereof within the State after completion of the act of importation. [Part 1:160:1935…

NRS 369.035 “Instructional wine-making facility” defined. 1. As used in this chapter, “instructional wine-making facility” means an instructional wine-making facility operated pursuant to NRS 597.245. 2. For the purposes of this chapter: (a) A person who operates an instructional…

NRS 369.040 “Liquor” defined. 1. As used in this chapter, “liquor” means beer, wine, gin, whiskey, cordials, ethyl alcohol or rum, and every liquid containing one-half of 1 percent or more of alcohol by volume and which is used for beverage purposes. 2. Any liquid containing beer…

NRS 369.045 “Malt beverage” defined. As used in this chapter, “malt beverage” has the meaning ascribed to it in NRS 597.200. (Added to NRS by 2017, 2582)

NRS 369.050 “Original package” defined. As used in this chapter, “original package” means any container or receptacle first used for holding liquor, which container or receptacle is sealed. [Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.01]—(NRS A 1971, 585)

NRS 369.070 “Permissible person” defined. As used in this chapter, “permissible person” means any duly ordained minister who uses liquor for sacramental purposes, any doctor, apothecary or pharmaceutist who uses alcohol for or in compounding medicine, or the representative of any…

NRS 369.090 “Retail liquor store” defined. As used in this chapter, “retail liquor store” means an establishment where beers, wines and liquors, in original packages or by the drink, are sold to a consumer. [Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.01]—(NRS A 1959…

NRS 369.100 “Sale” and “to sell” defined. As used in this chapter, “sale” or “to sell” means and includes any of the following: 1. To exchange, barter, possess or traffic in; 2. To solicit or receive an order for; 3. To keep or expose for sale; 4. To serve with meals; 5. To deliv…

NRS 369.111 “Supplier” defined. As used in this chapter, “supplier” means, with respect to liquor which is brewed, distilled, fermented, manufactured, rectified, produced or bottled: 1. Outside the United States: (a) The brewer, distiller, manufacturer, producer, rectifier, vintn…

NRS 369.130 “Wholesale dealer” and “wholesaler” defined. As used in this chapter, “wholesale dealer” or “wholesaler” means a person licensed to sell liquor as it is originally packaged to retail liquor stores or to another licensed wholesaler, or to transfer malt beverages and wi…

NRS 369.140 “Wine” defined. As used in this chapter, “wine” means any alcoholic beverage obtained by the fermentation of the natural content of fruits or other agricultural products containing sugar. [Part 1:160:1935; A 1945, 371; 1947, 645; 1943 NCL § 3690.01]

NRS 369.150 Administration of chapter; duties of Department of Taxation. 1. The Department is charged with the duty of administering the provisions of this chapter. 2. The Department shall: (a) Prescribe and cause to be printed and issued free of charge all forms for applications…

NRS 369.155 Standards for determining whether alcohol is used as fuel or liquor. The requirements of this state for determining whether alcohol is produced for use in or as a motor vehicle fuel or for use in or as liquor are the same as the requirements of the Bureau of Alcohol, …

NRS 369.160 Money for administration of chapter. Funds for the administration of the provisions of this chapter shall be provided by direct legislative appropriation from the General Fund upon the presentation of budgets in the manner required by law. [Part 21:160:1935; A 1945, 3…

NRS 369.170 Liquor Tax Account: Remittances; refunds. 1. All revenues required to be paid to the State under this chapter must be paid to the Department in the form of remittances payable to the Department. The Department shall deposit the payments in the State Treasury to the cr…

NRS 369.173 Distribution and apportionment of money collected from tax on certain liquor. The Department shall apportion, on a monthly basis, from the tax on liquor containing more than 22 percent of alcohol by volume, the portion of the tax collected during the preceding month w…

NRS 369.174 Transfer of money collected from tax on certain liquor to Tax on Liquor Program Account. Each month, the State Controller shall transfer to the Tax on Liquor Program Account in the State General Fund, from the tax on liquor containing more than 22 percent of alcohol b…

NRS 369.175 Applicability of chapter. This chapter shall not apply to common carriers, while engaged in interstate commerce, which sell or furnish liquor on their trains, buses or airplanes. Common carriers, while engaged in interstate commerce, which sell or furnish liquor on th…

NRS 369.176 Exemption from licensing requirement for person selling liquor at execution sale; licensee authorized to purchase liquor at execution sale. 1. The provisions of this chapter which authorize the possession or sale of liquor only by a person who holds a license issued u…

NRS 369.180 Required licenses; scope of licenses for brew pubs, instructional wine-making facilities, craft distilleries and estate distilleries. 1. In addition to the limitations imposed by NRS 597.210 and 597.220, a person shall not: (a) Import liquors into this State unless th…

NRS 369.181 Definitions. As used in NRS 369.180, unless the context otherwise requires: 1. “Alcoholic beverage” means any spirituous, vinous or malt liquor which contains 1 percent or more ethyl alcohol by volume. 2. “Engage in” includes participation in a business as an owner or…

NRS 369.190 Application for license. 1. An application for any of the licenses described in NRS 369.180 must be made to: (a) The board of county commissioners of the county in which the applicant maintains his or her principal place of business if the applicant does not maintain …

NRS 369.200 Approval or disapproval of application by board of county commissioners or governing body of city; issuance of license; new hearing. 1. The board of county commissioners or the governing body of a city, as applicable, shall approve or disapprove applications. If an ap…

NRS 369.210 Contents of license. Every license issued under this chapter shall set forth: 1. The name of the person to whom it is issued. 2. The location, by street and number, of the premises for which the license is issued. 3. The particular class of liquor or liquors that the …

NRS 369.220 Signing and posting of license; license nontransferable; change of location. Each license shall: 1. Be signed by the licensee or the authorized representative of the licensee. 2. Be posted in a conspicuous place in the premises for which it was issued. 3. Be nontransf…

NRS 369.230 Authority to investigate actions of licensees; recommendation of suspension or revocation of license by board of county commissioners or governing body of city; temporary suspension or permanent revocation of license by Department; grounds. The board of county commiss…

NRS 369.240 Complaint against licensee: Issuance and service of citation; effect of failure to answer. 1. Upon the filing with the board of county commissioners of the county in which a licensee maintains his or her principal place of business, the governing body of the city in w…

NRS 369.250 Time and place of hearing; notice. Upon the filing of the answer, the board of county commissioners, the governing body of a city or the Department, as applicable, shall fix a time and place for a hearing and give the licensee and the complainant not less than 5 days’…

NRS 369.260 Hearing; decision; notice of decision; action by Department of Taxation upon recommendation or decision to suspend or revoke license. 1. Upon the hearing, the board of county commissioners, the governing body of a city or the Department, as applicable, shall hear all …

NRS 369.270 New hearing before board of county commissioners, governing body of city or Department; final order. 1. Notwithstanding any other provision of this chapter, before suspending or revoking any license, the Department, in its discretion, may: (a) If the licensee has not …

NRS 369.280 Summary suspension or revocation of license: Grounds; procedure; final order. 1. Notwithstanding any other provision of this chapter, the board of county commissioners or the governing body of a city, as applicable, shall have the right to suspend or revoke summarily …

NRS 369.290 Renewal of cancelled license. Upon a subsequent written recommendation of the board of county commissioners or the governing body of a city, as applicable, setting forth that the licensee has shown proper cause in the opinion of the board of county commissioners or th…

NRS 369.300 Schedule of fees for licenses. The following is a schedule of fees to be charged for licenses: Importer’s wine, beer and liquor license.......................................................... $500 Importer’s beer license..............................................…

NRS 369.310 Date fees due; penalty; cancellation of license for failure to pay fee and penalty; payment of proportionate part; date of license. 1. All license fees are due and payable on July 1 of each year. The license fees must be paid to: (a) If the licensee does not maintain …

NRS 369.320 Counties, cities and towns not prohibited from requiring licenses. Nothing in this chapter shall be deemed to prohibit any county, city or town in Nevada from requiring an importer or seller of liquor to obtain a local license before engaging in such business. [Part 1…

NRS 369.330 Levy, collection and amount of tax. Except as otherwise provided in this chapter, an excise tax is hereby levied and must be collected respecting all liquor and upon the privilege of importing, possessing, storing or selling liquor, according to the following rates an…

NRS 369.333 Additional excise tax levied on certain liquor; limitations on levy and collection of tax. 1. In addition to the excise tax provided by NRS 369.330, there is hereby levied and shall be collected upon all liquor containing more than 22 percent of alcohol by volume impo…

NRS 369.335 Exemption for sale of liquor by licensed wholesale dealer to certain instrumentalities of Armed Forces; credit or refund. 1. No excise tax may be imposed upon the sale of liquor by licensed wholesale dealers to the following instrumentalities of the Armed Forces of th…

NRS 369.340 Liquor sold to permissible persons exempt from tax. It is hereby declared to be the intent of this chapter that no excise tax shall be imposed on liquor sold to permissible persons, and the Department, in computing the excise tax to be paid on liquor, shall make rules…

NRS 369.345 Exemption for certain wine produced on premises of instructional wine-making facility; credit or refund. 1. No excise tax may be imposed upon wine produced on the premises of an instructional wine-making facility if the wine is used, consumed or disposed of on the pre…

NRS 369.350 Security for taxes: Bonds and deposits; waiver of requirement. 1. Each licensed importer, brewer or wine maker shall furnish a bond executed by him or her as principal, and by a corporation qualified under the laws of this State as surety, payable to the State of Neva…

NRS 369.360 Rules of Department. The Department shall make all necessary and convenient rules: 1. Prescribing the form of reports and claims made by taxpayers. 2. Prescribing the time for making such reports and settlements thereon. 3. Respecting permissible persons as well as ot…

NRS 369.370 Payment of tax by importers and manufacturers; refund or credit; discount; extension of time for payment. 1. For the privilege of importing, possessing, storing or selling liquors, all licensed importers and manufacturers of liquor in this State shall pay the excise t…

NRS 369.382 Suppliers: Authority to engage in business of importing, wholesaling or retailing alcoholic beverages restricted. Except as otherwise provided in NRS 369.386, 369.415, 597.230, 597.235 and 597.237, a supplier shall not engage in the business of importing, wholesaling …

NRS 369.386 Suppliers: Conditions for selling to importer or wholesaler; designation of importer and agent. 1. Except as otherwise provided in NRS 369.464, a supplier of liquor may sell to an importer or wholesaler in this State only if: (a) Their commercial relationship is of de…