Remote Retail Sellers FAQs

Table of Contents

What is the definition of a Remote Retail Seller (RRS)?

“Remote Retail Seller” means a person located within or outside the borders of this State who makes remote retail sales of cigar or pipe tobacco to ultimate consumers in this State.

When did RRS become effective?

Assembly Bill 471 was passed in the 2025 Legislative session and became effective January 1, 2026.

What is the current tax rate for RRS in Nevada?

The Remote Retail Seller Tax rate is:

- 30% of the actual cost for cigars (non-premium) and Pipe Tobacco.
- If the products are premium cigars, a tax of 30 percent of the actual cost of those products except that, if 30 percent of the actual cost of those products is: (1) Greater than 50 cents for each premium cigar, the tax imposed shall be 50 cents for each premium cigar (2) Less than 30 cents for each premium cigar, the tax imposed shall be 30 cents for each premium cigar.

Examples are shown below for reference.

If the actual cost of the premium cigar is less than $1.00, the tax will be $0.30.
If the actual cost of the premium cigar is more than $1.67, the tax will be $0.50.
If the actual cost of the premium cigar is more than $1.00, but less than $1.67, the tax due will be 30% of the actual cost.

Who is required to pay RRS taxes?

Anyone operating as a Remote Retail Seller who makes sales of cigars (including premium cigars), pipe tobacco or both to consumers in Nevada through non-face-to-face transactions and exceed a threshold of $100,000; or 200 or more separate remote retail sales during the current or previous calendar year, is required to remit the tax.

Once the threshold has been met that Retail Seller must pay tax on all subsequent sales.

A Remote Retail Seller shall file a return not later than 20 days after the end of each reporting month effective upon licensing. However, tax is only due once the threshold has been met.

Is there a licensing requirement?

Yes, anyone wishing to operate as a Remote Retail Seller must first secure a RRS license from the Nevada Department of Taxation. Applications for this license can be completed and submitted online via My Nevada Tax.

How do I file and pay RRS returns?

The preferred method is by electronically filing and paying through My Nevada Tax.

Returns can be downloaded from the website and must be mailed to the Department’s main office in Carson City. See Cigarette & OTP Tax Types for tax forms and instructions.

Deadlines: Returns with payment are due on the 20th day of the month following the reporting month.