Title 32

NRS 370.077 Cigarette taxes are direct taxes upon consumer. All taxes paid under the provisions of this chapter are direct taxes upon the consumer and are precollected for convenience only. Taxes paid by persons other than the consumer are advances, and shall be added to the sell…

NRS 370.090 Inventory required for wholesale dealer. Each person licensed as a wholesale dealer shall keep on hand at all times cigarettes of a wholesale value of at least $10,000. [Part 4:192:1947; 1943 NCL § 6528.04]—(NRS A 1973, 1006; 1977, 784; 1991, 2280; 2019, 624)

NRS 370.165 Levy, rate and collection of tax. There is hereby levied a tax upon the purchase or possession of cigarettes by a consumer in the State of Nevada at the rate of 90 mills per cigarette. The tax may be represented and precollected by the affixing of a revenue stamp or o…

NRS 370.170 Revenue stamp to be affixed to each package of cigarettes; tribal stamp required on each package of cigarettes sold on tribal land or by Indian tribe. 1. Except as otherwise provided in this chapter, it is unlawful for any person to give, sell or offer to give or sell…

NRS 370.175 Unstamped cigarettes: Restriction on possession. 1. Except as otherwise provided in subsection 2 or a regulation of the Department, no person, other than a wholesale dealer that receives unstamped cigarette packages directly from a person who holds a current permit to…

NRS 370.180 Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine. 1. The Department shall: (a) Design suitable stamps for the purpose of this chapter which meet the requirements of this section; and (b) F…

NRS 370.190 Sale of revenue stamps by Department; payment for revenue stamps; regulations. 1. The Department may sell Nevada cigarette revenue stamps to a licensed dealer. As payment for the stamps, the Department shall deduct from the excise tax collected from the dealer the act…

NRS 370.193 Department to fix maximum amount of revenue stamps upon application by wholesale dealer. A wholesale dealer may apply to the Department to fix the maximum amount of revenue stamps which the wholesale dealer may have unpaid at any time. Upon receipt of the application …

NRS 370.195 Due date for deferred payment owing for revenue stamps; extension; conditions under which Department may suspend without notice privilege to defer payment. 1. The amount owing for revenue stamps for which payment was deferred in any calendar month is due on or before …

NRS 370.200 Sale of cigarette revenue stamps by sheriff and city officers. 1. The Department is authorized to appoint the sheriff of any county and officers of incorporated cities to act as its agents in the sale of Nevada cigarette revenue stamps. 2. The sheriff and city officer…

NRS 370.210 Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State. 1. A wholesale dealer located within the borders of this State shall affix stamps to all applicable cigarette packages within 20 days after r…

NRS 370.220 Allowance of discounts for services rendered by dealers. In the sale of any cigarette revenue stamps to a licensed cigarette dealer, the Department and its agents shall allow the purchaser a discount of 0.25 percent against the amount of excise tax otherwise due for t…

NRS 370.230 Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners. Upon the written authorization of the State Board of Examiners, any spoiled or unusable stamps in the possession of the Department shall be destroyed. The written authori…

NRS 370.240 Monthly reports of wholesale dealers: Due date; contents and form; separate report for each facility; extension of deadline; correction of errors; reporting of additional information. 1. On or before the 25th day of each month, each wholesale dealer who is authorized …

NRS 370.255 Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers. 1. Each: (a) Wholesale dealer shall maintain copies of invoices or equivalent documentation for each of its facilities for every transaction in …

NRS 370.257 Access to and sharing of records and reports; confidentiality of data relating to cigarette sales provided in accordance with certain settlement agreements; audit of records and investigation of facilities by Department. 1. Each manufacturer, wholesale dealer and reta…

NRS 370.260 Remittances of taxes and license fees to Department; allocation and appropriation of remittances of taxes; monthly reports by Department; deposit and use of remittances of license fees. 1. All taxes and license fees imposed by the provisions of NRS 370.007 to 370.430,…

NRS 370.270 Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines. 1. Each retail dealer shall, not later than 5 calendar days after the retail dealer takes possess…

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…