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Sales & Use Tax Forms
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Excise Tax Forms
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Gold and Silver Excise Tax
Online Services
SilverFlume - Register
Nevada Tax - File & Pay
Permit Search - Report Tax Evasion
Commerce Tax
News
Commerce Tax FAQs
Commerce Tax Filing
Registration Resources
Statutes & Regulations
Commerce Tax Video Trainings
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FAQ's
Cigarette and Other Tobacco Products
Current Cigarette & Other Tobacco Products Tax Forms
Application for Tobacco Retail License
/uploadedFiles/taxnvgov/Content/Forms/EXC-F033 Application for Tobacco Retail License.pdf
Application for Tobacco Licenses
/uploadedFiles/taxnvgov/Content/Forms/EXC-F034 Application for Tobacco Licenses.pdf
Application for Warehouse/Distribution Center/Logistics Company
/uploadedFiles/taxnvgov/Content/Forms/EXC-F035 Application for Warehouse-Distribution Center-Logistics Company.pdf
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.
/uploadedFiles/taxnvgov/Content/Forms/EXC-F036 Chapter 370 Surety Bond Acknowledgement.pdf
Monthly Electronic Cigarette Inventory Report Effective April 1, 2020
/uploadedFiles/taxnvgov/Content/Forms/EXC-F037 Monthly Electronic Cigarette Inventory Report.xlsx
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.
/uploadedFiles/taxnvgov/Content/Forms/EXC-F038 OTP Return 7-2023(1).pdf
OTP Form #1
This form can be used in lieu of completing OTP Form #1 in PDF.
/uploadedFiles/taxnvgov/Content/Forms/EXC-F039 OTP Form 1 July 2023.xlsx
OTP Form #2 Effective July 1, 2023
This form can be used in lieu of completing OTP Form #2 in PDF.
/uploadedFiles/taxnvgov/Content/Forms/EXC-F040 OTP Form 2 July 2023.xlsx
OTP Form #3 Effective July 1, 2023
This form can be used in lieu of completing OTP Form #3 in PDF.
/uploadedFiles/taxnvgov/Content/Forms/EXC-F041 OTP Form 3 July 2023.xlsx
OTP Form #6 Effective July 1, 2023 (new)
This form can be used in lieu of completing OTP Form #6 in PDF.
/uploadedFiles/taxnvgov/Content/Forms/EXC-F072 OTP Form 6 July 2023(1).xlsx
PACT Notice - New Filing Requirements
/uploadedFiles/taxnvgov/Content/Forms/PACT Notice.pdf
P.A.C.T. Act Compliance Warning and Registration Information
/uploadedFiles/taxnvgov/Content/Forms/P.A.C.T Act Compliance Warning and Information Rev 4.2022.pdf
Combined P.A.C.T. Act/NRS 370.327 Reporting Form
/uploadedFiles/taxnvgov/Content/Forms/EXC-F042 P.A.C.T. Act-NRS 370.327 Reporting Form.pdf
/uploadedFiles/taxnvgov/Content/Forms/EXC-F042 P.A.C.T. Act-NRS 370.327 Reporting Form.xlsx
Claim for Refund
/uploadedFiles/taxnvgov/Content/Forms/EXC-F043 Cigarette Claim for Refund.pdf
Affidavit of Destruction
/uploadedFiles/taxnvgov/Content/Forms/EXC-F044 Affidavit of Destruction.pdf
Affidavit of Receipt
/uploadedFiles/taxnvgov/Content/Forms/EXC-F045 Affidavit of Receipt.pdf
Application for Event Specific Tobacco Licensing
/uploadedFiles/taxnvgov/Content/Forms/EXC-F046 Application for Event Specific Tobacco Licensing 8-2023.pdf
One-Time Cigarette Tax Return
/uploadedFiles/taxnvgov/Content/Forms/EXC-F047 One-Time Cigarette Tax Return.pdf
One-Time OTP Tax Return
/uploadedFiles/taxnvgov/Content/Forms/EXC-F048 One Time OTP Tax Return.pdf
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.
/uploadedFiles/taxnvgov/Content/Forms/EXC-F038 OTP Return 11-2020.pdf
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.
/uploadedFiles/taxnvgov/Content/Forms/EXC-F040 OTP Form 2.xlsx
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.
/uploadedFiles/taxnvgov/Content/Forms/EXC-F041 OTP Form 3.xlsx
Other Tobacco Products Return Effective October 2016
/uploadedFiles/taxnvgov/Content/Forms/EXC-F038 OTP Return 10-2016.pdf
Other Cigarette & Tobacco Products Tax Information
Legislative Changes to Other Tobacco Products Effective July 1, 2023
/uploadedFiles/taxnvgov/Content/Home/Features/2023 Premium Cigar Memo.pdf
Notice of Taxability for Vapor Products (CBD and Hemp Included) 8/20/2021
/uploadedFiles/taxnvgov/Content/Forms/Notice of Taxability for Vapor Products (CBD and Hemp Included) 8-20-21.pdf
Notice of Tobacco Legislative Changes 7/15/2021
/uploadedFiles/taxnvgov/Content/Forms/Notice of Tobacco Legislative Changes 7-15-2021.pdf
New Stamp Color
/uploadedFiles/taxnvgov/Content/Forms/New Stamp Color Letter.pdf
Tobacco Memo 10/01/2020
/uploadedFiles/taxnvgov/Content/Forms/Tobacco Memo 10-1-20 Rev.pdf
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...
/uploadedFiles/taxnvgov/Content/Forms/Introduction to MSA and Legislation.pdf
Tobacco Directory
/uploadedFiles/taxnvgov/Content/Forms/7-14-2023 Tobacco Directory.pdf
Notice of Tobacco Directory Changes 7/15/2023
/uploadedFiles/taxnvgov/Content/Forms/Tobacco Directory Memo 7-15-2023(1).pdf
Notice of Tobacco Directory Changes 3/1/2023
/uploadedFiles/taxnvgov/Content/Forms/3-1-23 Tobacco Directory Update Memo.pdf
Notice of Directory Changes 2/1/2023
/uploadedFiles/taxnvgov/Content/Forms/2-1-23 Tobacco Directory Update Memo .pdf
Notice of Directory Changes 12/8/2022
/uploadedFiles/taxnvgov/Content/Forms/Notice of Tobacco Directory Changes 12-8-22.pdf
Notice of Directory Changes 11/16/2022
/uploadedFiles/taxnvgov/Content/Forms/Notice of Tobacco Directory Change 11-16-22.pdf
Notice Of Directory Changes 10/13/2022
/uploadedFiles/taxnvgov/Content/Forms/Memo.pdf
Tribal Accounts
/uploadedFiles/taxnvgov/Content/Forms/Tribal Accounts 5-17-19.pdf
List of Licensed Cigarette Wholesale Accounts
/uploadedFiles/taxnvgov/Content/Forms/List of Licensed Cigarette Wholesale Accounts 9-1-2023.pdf
List of Licensed Cigarette Manufacturer Accounts
/uploadedFiles/taxnvgov/Content/Forms/List of Licensed Cigarette Manufacturers 9-1-2023.pdf
List of Licensed Tobacco Retail Accounts
/uploadedFiles/taxnvgov/Content/Forms/List of Tobacco Retail Accounts 9-1-2023.pdf
List of Licensed Other Tobacco Products ("OTP") Wholesale Accounts
/uploadedFiles/taxnvgov/Content/Forms/List of Licensed OTP Wholesale Dealer Accounts 9-1-23.pdf
List of Licensed Logistics Company Accounts
/uploadedFiles/taxnvgov/Content/Forms/Logistics Company Accounts 3-1-23.pdf
List of Cancelled Tobacco Licenses
/uploadedFiles/taxnvgov/Content/Forms/Cancelled Tobacco Accounts 9-1-2023.pdf