Cigarette and Other Tobacco Products Taxes & FAQ's


Overview:

FAQs are for general guidance only. For a written advice, as it relates to your business, please request an advisory opinion, pursuant to NAC 360.190. 

 

Per NRS 370 an excise tax is charged on all tobacco products; see below for rates.

    Cigarette Tax:

    20’s pack          $1.80 per pack
    25’s pack          $2.25 per pack


      Other Tobacco Tax:

      30% of Wholesale Price

       

        What procedures are needed to sell and or distribute tobacco products in Nevada? Are there state tobacco taxes? If so at what rate are they applied?

          
        RETAIL:
        NRS requires any person intending to sell cigarettes or other tobacco products in Nevada to first acquire a seller's permit. The city or county clerk in the municipality where business is to be conducted should be contacted to fulfill any local licensing requirements. If a person wants to become a retail dealer of cigarettes and/or other tobacco products, a Tobacco Retail Dealer’s License is required along with the seller’s permit.  No fee or security is required to obtain a Retail Dealer’s License.  Each license issued by the Department is only valid for the calendar year for which it is issued and must be renewed annually.  If the annual license is not renewed by January 15th, the license is cancelled automatically.  A retailer may purchase cigarettes and other tobacco products from a licensed Nevada wholesaler.  Lists of wholesaler are on the Department’s website under “Tax Forms.” 

         

        CIGARETTE WHOLESALE:
        NRS requires any person intending to sell cigarettes in Nevada to first acquire a seller's permit. If a person wants to become a wholesaler of cigarettes a Nevada Cigarette Wholesale Dealers License is also required along with a seller’s permit. The city or county clerk in the municipality where business is to be conducted should be contacted to fulfill any local licensing requirements. The minimum security to be placed is $1,000.00. Wholesalers of cigarettes must have on hand at all times a cigarette inventory of $10,000.00. The initial fee is $150.00 but is pro-rated at $37.50 per each remaining calendar quarter, not to be less than $37.50. Each license issued by the Department is only valid for the calendar year for which it is issued and must be renewed annually.  If the annual license is not renewed by January 15th, the license is cancelled automatically.