Cigarette & Other Tobacco Products (OTP) FAQs
Table of Contents
What are the current tax rates for Cigarettes & OTP in Nevada?
- Cigarettes: The tax rate is $1.80 per pack of 20 cigarettes.
- Other Tobacco Products (OTP): The tax rate varies by product type.
Who is required to pay Cigarette & OTP taxes?
- Distributors: Entities that participate in bringing cigarettes or OTP into Nevada for sale, or manufacture cigarettes or OTP in Nevada.
How do I file and pay Cigarette & OTP taxes?
- Electronic Filing: Filers can submit their tax returns and payments through My Nevada Tax.
- Mail: Filers can download return PDFs and send them to the Department by mail. See Cigarette & OTP Tax Types for forms and instructions.
- Deadlines: Returns and payments are usually due monthly.
See also Tobacco Products – 2024 Updated FAQs.
Note: FAQs are for general guidance only. For written advice as it relates to your business, request an advisory opinion from the Department.