Title 32

NRS 370.50319 “Sale” defined. “Sale” means any transfer, exchange, barter, gift, offer for sale or distribution for consideration of other tobacco products. (Added to NRS by 2025, 3127)

NRS 370.5032 “Stock-keeping unit” defined. “Stock-keeping unit” means the unique identifier assigned by the distributor or remote retail seller to an item for the purpose of tracking inventory. (Added to NRS by 2025, 3127)

NRS 370.50321 “Ultimate consumer” defined. “Ultimate consumer” has the meaning ascribed to it in NRS 370.440. (Added to NRS by 2025, 3127) Licenses

NRS 370.5033 Required licensing; application for license; scope of license. 1. A person shall not engage in business as a remote retail seller unless the person first secures a license to engage in that activity from the Department. 2. An application for a license must: (a) Be ma…

NRS 370.50331 Restrictions on issuance, maintenance and renewal of license. No license as a remote retail seller may be issued, maintained or renewed if: 1. The provisions of chapter 372 or 374 of NRS, or any regulations adopted pursuant thereto, require the applicant or licensee…

NRS 370.50332 Posting and transfer of license. 1. Each holder of a license shall include the license information on the Internet website of the licensee. 2. Licenses are nontransferable, except that upon prior written notice to the Department the location of the premises for whic…

NRS 370.50333 Period of validity of license; renewal; fee. 1. Each license issued by the Department is valid only for the calendar year for which it is issued and must be renewed annually. 2. The Department shall charge an annual license fee of $650 for a license as a remote reta…

NRS 370.50334 Bond or other security. 1. Except as otherwise provided in this section, each licensed remote retail seller shall furnish a bond executed by the remote retail seller as principal, and by a corporation qualified under the laws of this State as surety, payable to the …

NRS 370.50335 Maintenance of records. 1. Every remote retail seller shall keep at the principal place of business identified on the license issued to the remote retail seller complete and accurate records relating to remote retail sales to ultimate consumers in this State, includ…

NRS 370.50336 Suspension or revocation of license; civil penalties; powers and duties of Department; regulations to establish procedure. 1. After notice to the licensee and a hearing as prescribed by the Department, the Department may suspend or revoke a license if the licensee: …

NRS 370.5034 Imposition, rate and collection of tax; penalty. [Effective through June 30, 2027.] 1. Except as otherwise provided in this section, there is hereby imposed upon the receipt, purchase or sale of cigars and pipe tobacco sold by a remote retail seller to an ultimate co…

NRS 370.50341 Monthly reports of remote retail seller: Contents; accompanied by tax owed. 1. A remote retail seller shall, not later than 20 days after the end of each month, submit to the Department a report setting forth such information as the Department may prescribe concerni…

NRS 370.504 Certification of excess amount collected; credit and refund. If the Department determines that any amount, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the reco…

NRS 370.5041 Limitations on claim for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim. 1. Except as otherwise provided in NRS 360.235 and 360.395: (a) No refund may be allowed unless a claim for it is…

NRS 370.5042 Interest on overpayments; disallowance of interest. 1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of the taxes imposed by this chapter at the rate set forth in, and…

NRS 370.5043 Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund. 1. No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any cour…

NRS 370.5044 Action for refund: Period for commencement; venue; waiver. 1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Nevada Tax Commission, the claimant may bring an action against the Department on the grounds set forth …

NRS 370.5045 Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant. 1. If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallow…

NRS 370.5046 Allowance of interest in judgment for amount illegally collected. In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of cr…

NRS 370.5047 Standing to recover. A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other th…

NRS 370.5048 Action for recovery of erroneous refund: Jurisdiction; venue; prosecution. 1. The Department may recover any refund or part of it which is erroneously made and any credit or part of it which is erroneously allowed in an action brought in a court of competent jurisdic…

NRS 370.5049 Cancellation of illegal determination. 1. If any amount in excess of $25 has been illegally determined, either by the person filing the return or by the Department, the Department shall certify this fact to the State Board of Examiners, and the latter shall authorize…

NRS 370.505 Payment to wholesale dealer for cigarettes and other tobacco products purchased by retail dealer: Time for payment; prohibition of and penalty for extension of credit; investigations and hearings. 1. A retail dealer shall pay a wholesale dealer for all cigarettes and …

NRS 370.510 Regulations of Department. The Department may make all necessary regulations for the administration and enforcement of this chapter, including: 1. Necessary regulations for the keeping of records to ensure compliance with this chapter by persons dealing in both taxabl…

NRS 370.515 Restriction on collection by Department of tax for products sold on Indian reservation or colony. The Department shall not collect the tax imposed by this chapter on cigarettes or other tobacco products sold on an Indian reservation or Indian colony if: 1. The governi…

NRS 370.520 Indian rights unabridged. Nothing in this chapter shall operate to abridge the rights of any Indian, individual or tribe, or to infringe upon the sovereignty of any Indian tribe, organized under the Indian Reorganization Act, 25 U.S.C. §§ 476 et seq. (Added to NRS by …

NRS 370.521 Sale and distribution of cigarettes, cigarette paper and tobacco, vapor and nicotine products to person under 21 years of age prohibited; age verification through enhanced controls; civil penalty; notice of civil infraction; denial of liability for civil infraction; p…

NRS 370.523 Civil penalties for certain violations; penalty for late payment of tax. In addition to any other penalty authorized by law: 1. The Department may impose on each person who violates any of the provisions of this chapter a civil penalty of: (a) Not more than $1,000 for…

NRS 370.525 Civil action for injunctive relief. 1. Except as otherwise provided in subsection 2, a person may institute a civil action in a court of competent jurisdiction for appropriate injunctive relief if the person: (a) Sells, distributes or manufactures cigarettes; and (b) …

NRS 370.530 Enforcement: Authority of Attorney General and district attorneys; duty of peace officers. 1. The Attorney General or the district attorney of the proper county may investigate and prosecute any civil or criminal violation of this chapter. 2. Sheriffs, within their co…

NRS 370.531 Definitions. As used in NRS 370.531 to 370.597, inclusive, unless the context otherwise requires, the words and terms defined in NRS 370.533 to 370.565, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2019, 613)

NRS 370.533 “Cigarette” defined. “Cigarette” has the meaning ascribed to it in NRS 370.010. (Added to NRS by 2019, 613)

NRS 370.535 “Cigarette rolling machine” defined. “Cigarette rolling machine” has the meaning ascribed to it in NRS 370.014. (Added to NRS by 2019, 613)

NRS 370.537 “Cigarette vending machine operator” defined. “Cigarette vending machine operator” has the meaning ascribed to it in NRS 370.015. (Added to NRS by 2019, 613)

NRS 370.539 “Commission” defined. “Commission” means the Nevada Tax Commission. (Added to NRS by 2019, 613)

NRS 370.541 “Consumer” defined. “Consumer” means any person who comes into possession of cigarettes or other tobacco products in this State as a final user for any purpose other than offering them for sale as a wholesale or retail dealer. (Added to NRS by 2019, 613)

NRS 370.543 “License” defined. “License” means a license issued pursuant to NRS 370.531 to 370.597, inclusive, that authorizes the holder of the license to operate a warehouse or distribution center or to conduct business as a manufacturer, a wholesale dealer of cigarettes, a who…

NRS 370.545 “Licensee” defined. “Licensee” means the holder of a license. (Added to NRS by 2019, 613)

NRS 370.547 “Logistics company” defined. 1. “Logistics company” means a person who is: (a) Not licensed as a manufacturer, a wholesale dealer of cigarettes, a wholesale dealer of other tobacco products or a tobacco retail dealer; and (b) Authorized by a manufacturer, a wholesale …

NRS 370.549 “Manufacturer” defined. “Manufacturer” has the meaning ascribed to it in NRS 370.0315. (Added to NRS by 2019, 613)

NRS 370.551 “Other tobacco product” defined. “Other tobacco product” has the meaning ascribed to it in NRS 370.440. (Added to NRS by 2019, 613; A 2025, 3134)

NRS 370.553 “Place of business” defined. “Place of business” has the meaning ascribed to it in NRS 370.032. (Added to NRS by 2019, 614)

NRS 370.555 “Sale” and “to sell” defined. “Sale” and “to sell” have the meaning ascribed to them in NRS 370.035. (Added to NRS by 2019, 614)

NRS 370.557 “Stamp” defined. “Stamp” has the meaning ascribed to it in NRS 370.048. (Added to NRS by 2019, 614)

NRS 370.559 “Tobacco retail dealer” defined. “Tobacco retail dealer” has the meaning ascribed to: 1. “Retail dealer” in NRS 370.033; and 2. “Retail dealer” in NRS 370.440. (Added to NRS by 2019, 614)

NRS 370.561 “Warehouse or distribution center” defined. “Warehouse or distribution center” means a building in this State which is owned, leased or rented and operated by a manufacturer, wholesale dealer of cigarettes, wholesale dealer of other tobacco products or tobacco retail …