Cannabis Forms & Procedures

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Current Wholesale Cannabis Tax Return & Supplemental Form

An excise tax on the first wholesale sale of cannabis by a cultivator. The rate is 15%, calculated on Fair Market Value, as determined by the Department. The tax return is due monthly and the tax imposed on the cultivator making the sale.

Wholesale Cannabis Supplemental Transfer to Affiliate Reporting Form

Per NRS 372A.290 (8)(g) A transfer of cannabis by a cannabis cultivation facility to another cannabis cultivation facility when both cannabis cultivation facilities share identical ownership is not subject to the wholesale tax. Please complete this form to record any such transfer.

Prior Wholesale Cannabis Tax Returns

Fair Market Value at Wholesale

• NRS 453D requires the Department to determine the Fair Market Value at Wholesale of retail marijuana. Pursuant to permanent regulation LCB File No. R092-17, Fair Market Value is defined as the value established by the Nevada Department of Taxation (Department) based on the price that a buyer would pay to a seller in an arm’s length transaction for cannabis in the wholesale market.

Retail Cannabis Tax Return

Retail Cannabis Tax Return 4/1/21 to Current

An excise tax on the sale of cannabis to a customer for adult use, and not to a patient cardholder. The rate is 10%, calculated on the sale price (not including regular sales tax). The return now includes Exempt Sales. The tax return is due monthly and must be filed by the retailer.

Prior Retail Cannabis Tax Return

An excise tax on the sale of cannabis to a customer for adult use, and not to a patient cardholder. The rate is 10%, calculated on the sale price (not including regular sales tax). The tax retunr is due monthly and must be filed by the retailer.

Medical Cannabis Tax Return

Medical Cannabis Tax Return

ONLY FOR MEDICAL CANNABIS SALES PRIOR TO JULY 1, 2017. An excise tax on the wholesale and retail sale of Medical Use Cannabis and Cannabis Products. The rate is 2% of the sales price every time it is sold regardless if sold for wholesale or retail. The tax return is due monthly and is imposed on the person making the sale.