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 Return Effective January 2020

This return is to be used starting with the period end date of January 31, 2020.

Other Tobacco Products Supplemental Return

This return is to be used to report floor tax of OTP purchased prior to January 1, 2020 for which tax has not been paid pursuant to Senate Bill 81, Section 82.5.

January 1, 2020 OTP Physical Inventory Form

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 October 2016

Other Tobacco Products Return Effective June 2011

Other Cigarette & Tobacco Products Tax Information

Legislative Session Changes 9/6/2019

Cigarette Wholesale Dealer Compliance Letter 11/2/2018

OTP Wholesale Dealer Compliance Letter 11/30/2018

Retail Dealer Compliance Letter 11/30/2018

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...