Title 32

NRS 370.280 Tax refunds; wholesale dealer required to return unused tribal stamps after ceasing operations. 1. Upon proof satisfactory to the Department, refunds shall be allowed for the face value of the cigarette revenue stamp tax paid, less any discount previously allowed, upo…

NRS 370.290 Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty. 1. A wholesale dealer shall not export cigarettes unless they bear revenue stamps in accordance with NRS 370.170 and 370.180 to any out-of-state destinati…

NRS 370.295 Transportation of cigarettes: Invoices to accompany shipment. Except for a consumer, every person who transports cigarettes upon the public highways, roads or streets of this state shall have in his or her actual possession invoices or delivery tickets for such cigare…

NRS 370.301 Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes. 1. If any unstamped cigarettes are consigned to or purchased by any person in this State, such purchaser or consignee must be a person authorized by this chapter to possess unsta…

NRS 370.310 Sale or distribution of tax-free cigarettes by vending machine prohibited. No tax-free cigarettes shall be sold or otherwise distributed in any way by any coin-operated cigarette vending machine. [Part 14:192:1947; A 1949, 598; 1951, 124; 1953, 101]—(NRS A 1973, 1009)

NRS 370.315 Sale of cigarettes in various packages. A manufacturer of cigarettes who wishes to sell cigarettes in packages that contain other than 20 cigarettes must so notify the Department not less than 90 days before the manufacturer may sell those packages of cigarettes in th…

NRS 370.321 Duties of person who accepts order for delivery sale; civil penalties. 1. A person who accepts an order for a delivery sale shall comply with all of the requirements of this chapter and chapters 202, 370A, 372 and 374 of NRS, and all other laws of this State generally…

NRS 370.327 Submission to Department of monthly reports by persons selling, transferring, shipping or delivering cigarettes, roll-your-own tobacco or smokeless tobacco into this State; submission to Attorney General and United States Department of the Treasury of certain informat…

NRS 370.350 Levy; amount; exemptions. 1. Except as otherwise provided in subsection 3, a tax is hereby levied and imposed upon the use of cigarettes in this state. 2. The amount of the use tax is 90 mills per cigarette. 3. The use tax does not apply where: (a) Nevada cigarette re…

NRS 370.360 Payment of tax; reports. Every person using or consuming cigarettes subject to taxation on the use thereof under the provisions of NRS 370.350 shall pay such tax and make such reports thereon to the Department under such regulations as may be prescribed by the Departm…

NRS 370.371 Prevention of competition by wholesale dealer; purchase of cigarettes below cost by retail dealer; penalty; prima facie evidence. 1. A wholesale dealer shall not engage in predatory pricing with intent to injure competitors or destroy or lessen competition substantial…

NRS 370.3715 Adoption of regulations by Nevada Tax Commission. The Commission may adopt regulations for the enforcement of NRS 370.371 to 370.378, inclusive. (Added to NRS by 1989, 1515; A 1993, 2474; 2019, 631)

NRS 370.372 Determination of cost of cigarettes to wholesale dealer. In determining the cost of cigarettes to a wholesale dealer: 1. A fractional part of a cent amounting to 1/10 of 1 cent or more in cost to the wholesale dealer per carton of 10 packages of cigarettes must be rou…

NRS 370.3725 Selling price of wholesale dealer in certain circumstances. In advertisements, offers for sale or sales involving two or more items, at least one of which is cigarettes, at a combined price, and in advertisements, offers for sale or sales involving the giving of a co…

NRS 370.373 Sale by wholesale dealer of cigarettes bought from another wholesale dealer. A wholesale dealer who sells cigarettes bought from another wholesale dealer to a retail dealer, or for use or consumption, shall be deemed to be making a sale at wholesale. (Added to NRS by …

NRS 370.3735 Certain sales at wholesale exempted. The provisions of NRS 370.371 to 370.378, inclusive, do not apply to a sale at wholesale made: 1. As an isolated transaction and not in the usual course of business; 2. When cigarettes are advertised, offered for sale or sold in a…

NRS 370.374 Meeting lawful price of competitor. 1. A wholesale dealer may advertise, offer to sell or sell cigarettes at a price made in good faith to meet the lawful price of a competitor who is rendering the same type of service and is selling the same article at cost to him or…

NRS 370.376 Contract in violation of provisions is void. A contract made by a person in violation of any of the provisions of NRS 370.371 to 370.378, inclusive, is void and no recovery thereon may be made. (Added to NRS by 1989, 1516; A 2019, 631)

NRS 370.378 Action to prevent, restrain or enjoin a violation or threatened violation of provisions; action for damages and costs. 1. An action may be maintained in any court of competent jurisdiction to prevent, restrain or enjoin a violation or threatened violation of any provi…

NRS 370.380 Unlawful acts regarding licenses or stamps; unlawful possession of unstamped cigarettes; penalty. 1. It is unlawful for a person, with the intent to defraud the State: (a) To alter, forge or counterfeit any license or stamp provided for in this chapter; (b) To have in…

NRS 370.382 Unlawful fraudulent acts; penalty. 1. It is unlawful for a person, with the intent to defraud the State: (a) To fail to keep or make any record, return, report or inventory, or keep or make any false or fraudulent record, return, report or inventory, required pursuant…

NRS 370.385 Prohibited acts by wholesale or retail dealer; prohibited acts regarding cigarettes manufactured for export outside United States; penalties; seizure and destruction of certain unlawfully stamped cigarettes. 1. A wholesale dealer shall not affix a Nevada cigarette rev…

NRS 370.390 Penalty for violation of NRS 370.090 to 370.315, inclusive. Except as otherwise provided in NRS 370.382, any person violating any of the provisions of NRS 370.090 to 370.315, inclusive, or 370.531 to 370.597, inclusive, is guilty of a gross misdemeanor. [Part 16:192:1…

NRS 370.400 Penalty for violation of NRS 370.350 or 370.360. Any person who: 1. Willfully fails, neglects or refuses to make any report required by NRS 370.350 or 370.360, or required by rules and regulations lawfully promulgated under the provisions of NRS 370.350 or 370.360; or…

NRS 370.405 Unlawful sale or possession of contraband tobacco products; penalties. 1. It is unlawful for any person knowingly to sell or to possess for the purpose of sale any contraband tobacco products. The presence of any contraband tobacco products in a vending machine is pri…

NRS 370.410 Penalty for exporting, importing or possessing contraband tobacco products. Except as otherwise provided in NRS 370.405, any person exporting, importing, possessing or constructively possessing contraband tobacco products is guilty of a gross misdemeanor. (Added to NR…

NRS 370.413 Authority to search for evidence of violation. In order to obtain evidence of any violation of this chapter, the Department, its agents, and all peace officers and revenue-collecting officers of this State may enter and inspect, without a warrant during normal busines…

NRS 370.415 Seizure and disposition of counterfeit stamps, contraband tobacco products, machinery used to manufacture contraband tobacco products and unlawfully used cigarette rolling machines; additional penalty. 1. The Department, its agents, sheriffs within their respective co…

NRS 370.419 Forfeiture of property on premises of wholesale or retail dealer who commits certain fraudulent acts. All fixtures, equipment and other materials and personal property on the premises of any wholesale or retail dealer who, with intent to defraud the State: 1. Fails to…

NRS 370.430 Penalty for exportation of unstamped cigarettes to unauthorized persons. Any dealer who exports cigarettes which do not bear revenue stamps from Nevada to a person in another state who is not authorized by that state to possess unstamped cigarettes is guilty of a gros…

NRS 370.440 Definitions. As used in NRS 370.440 to 370.503, inclusive, unless the context otherwise requires: 1. “Alternative nicotine product” has the meaning ascribed to it in NRS 370.008. 2. “Other tobacco product” means any tobacco of any description, any vapor product, any a…

NRS 370.447 Required inventory for wholesale dealer. Each person licensed as a wholesale dealer of other tobacco products shall keep on hand at all times other tobacco products of a wholesale value of at least $5,000 at each location in this State at which the wholesale dealer ma…

NRS 370.450 Imposition, rate and collection of tax; exemptions; retention of portion by wholesale dealer; 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 other tobacco produ…

NRS 370.460 Unlawful to sell products on which tax is not paid. It is unlawful for any person to sell or offer to sell other tobacco products on which the tax is not paid as provided for in NRS 370.450. (Added to NRS by 1983, 707; A 2001, 1596; 2015, 2497)

NRS 370.465 Monthly reports of wholesale dealers: Contents; accompaniment by tax owed. 1. A wholesale dealer of other tobacco products shall, not later than 20 days after the end of each month, submit to the Department a report on a form prescribed by the Department setting forth…

NRS 370.470 Invoices for certain products required. 1. A wholesale dealer of other tobacco products must obtain from each manufacturer or wholesale dealer of other tobacco products from whom the wholesale dealer of other tobacco products purchases other tobacco products itemized …

NRS 370.480 Records required of retail and wholesale dealers; period for retention. 1. Every wholesale dealer of other tobacco products must keep at its place of business complete and accurate records for that place of business, including copies of all invoices of other tobacco p…

NRS 370.490 Allowance of credits. [Effective through June 30, 2027.] 1. The Department shall allow to a wholesale dealer of other tobacco products a credit of the amount of the tax paid pursuant to NRS 370.450, not including any amount of the tax retained by the wholesale dealer …

NRS 370.500 Remittance of tax; credit to State General Fund. 1. All amounts of tax required to be paid to the State pursuant to NRS 370.440 to 370.490, inclusive, must be paid to the Department in the form of remittances payable to the Department. 2. The Department shall deposit …

NRS 370.501 Imposition and collection of tax by governing body of Indian reservation or colony. 1. The governing body of an Indian reservation or Indian colony may impose an excise tax on any other tobacco product sold on the reservation or colony. 2. If an excise tax is imposed,…

NRS 370.503 Allowance of refund for certain taxes paid. 1. Upon proof satisfactory to the Department and subject to the requirements of NRS 360.236, a refund must be allowed for the taxes paid pursuant to NRS 370.450 on other tobacco products that are sold to: (a) The United Stat…

NRS 370.5031 Definitions. As used in NRS 370.5031 to 370.50341, inclusive, unless the context otherwise requires, the words and terms defined in NRS 370.50311 to 370.50321, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2025, 3126)

NRS 370.50311 “Actual cost” defined. “Actual cost” means the actual price paid by a remote retail seller for an individual stock-keeping unit of cigars or pipe tobacco. (Added to NRS by 2025, 3126)

NRS 370.50312 “Actual cost list price” defined. “Actual cost list price” means the average of the price paid by a remote retail seller for a stock-keeping unit over the 12 calendar months immediately preceding January 1 of the year in which a remote retail sale is made by a remot…

NRS 370.50313 “Cigar” defined. “Cigar” means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco, other than a cigarette, as defined in NRS 370.010. (Added to NRS by 2025, 3126)

NRS 370.50314 “License” defined. “License” means a license issued pursuant to NRS 370.5033 that authorizes the holder of the license to engage in business as a remote retail seller. (Added to NRS by 2025, 3126)