Cigarette and Other Tobacco Products

Current Cigarette & Other Tobacco Products Tax Forms

Application for Tobacco Retail License

Application for Tobacco Licenses

Application for Warehouse/Distribution Center/Logistics Company

Chapter 370 Surety Bond Acknowledgement

As with several other excise taxes, businesses dealing with cigarette and other tobacco products taxes require security deposits or surety bonds. Click to the right to get the surety bond form for your insurance carrier.

Monthly Electronic Cigarette Inventory Report Effective April 1, 2020

Other Tobacco Products Tax Return Effective July 1, 2023

This form is to be used starting with period ending July 31, 2023. Please be aware, with the passing of Assembly Bill 232 during the 2023 Nevada Legislative Session, the bill limits the tax imposed upon the receipt, purchase and sale of other tobacco products that are premium cigars, the Department updated the Other Tobacco Product Tax return to accommodate for the change in the tax rate and reporting of such product.

OTP Form #1

This form can be used in lieu of completing OTP Form #1 in PDF.

OTP Form #2 Effective July 1, 2023

This form can be used in lieu of completing OTP Form #2 in PDF.

OTP Form #3 Effective July 1, 2023

This form can be used in lieu of completing OTP Form #3 in PDF.

OTP Form #6 Effective July 1, 2023 (new)

This form can be used in lieu of completing OTP Form #6 in PDF.

PACT Notice - New Filing Requirements

P.A.C.T. Act Compliance Warning and Registration Information

Combined P.A.C.T. Act/NRS 370.327 Reporting Form

Claim for Refund

Affidavit of Destruction

Affidavit of Receipt

Application for Event Specific Tobacco Licensing

One-Time Cigarette Tax Return

One-Time OTP Tax Return

Prior Cigarette & Other Tobacco Products Tax Forms

Other Tobacco Products Return Effective November 2020

This return is to be used for periods ending December 31, 2020 thorugh June 30, 2023.

OTP Form #2

This supplemental form is to be used for periods ending December 31, 2020 thorugh June 30, 2023 in lieu of OTP Form #2 in PDF.

OTP Form #3

This supplemental form is to be used for periods ending December 31, 2020 thorugh June 30, 2023 in lieu of OTP Form #3 in PDF.

Other Tobacco Products Return Effective October 2016

Other Cigarette & Tobacco Products Tax Information

Legislative Changes to Other Tobacco Products Effective July 1, 2023

Notice of Taxability for Vapor Products (CBD and Hemp Included) 8/20/2021

Notice of Tobacco Legislative Changes 7/15/2021

New Stamp Color

Tobacco Memo 10/01/2020

Introduction To Master Settlement Agreement and Legislation

In 1998, the Attorneys General of 46 states signed the Master Settlement Agreement (“MSA”) with the four largest tobacco companies in the United States...