Cigarette & Other Tobacco Products (OTP) FAQs

Cigarette & Other Tobacco Products (OTP) FAQs

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 the Nevada Tax Center.
  • 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.

Note: FAQs are for general guidance only. For written advice as it relates to your business, request an advisory opinion from the Department.

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