Cannabis Forms & Procedures
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Required Cannabis Establishment Reporting
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.
Prior Wholesale Cannabis Tax Returns
Fair Market Value at Wholesale
• NRS 678B requires the Department to determine the Fair Market Value at Wholesale of retail cannabis. 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
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