Title 32

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)

NRS 370.50315 “Licensee” defined. “Licensee” means the holder of a license. (Added to NRS by 2025, 3126)

NRS 370.50316 “Pipe tobacco” defined. “Pipe tobacco” means any tobacco which, because of its appearance, type, packaging or labeling, is suitable for use and likely to be offered to, or purchased by, ultimate consumers as tobacco to be smoked in a pipe. (Added to NRS by 2025, 312…

NRS 370.50317 “Remote retail sale” defined. “Remote retail sale” means a sale of a cigar or pipe tobacco to an ultimate consumer in this State for which: 1. The ultimate consumer submits the order for the sale by means of a telephonic or other method of voice transmission, the ma…

NRS 370.50318 “Remote retail seller” defined. “Remote retail seller” means a person located within or outside the borders of this State who makes a remote retail sale of a cigar or pipe tobacco to ultimate consumers in this State. (Added to NRS by 2025, 3127)

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…