Remote Retail Sellers FAQs

Table of Contents

What is the definition of a Remote Retail Seller (RRS)?

“Remote Retail Seller” means a person located within or outside the borders of this State who makes remote retail sales of cigar or pipe tobacco to ultimate consumers in this State.

When did RRS become effective?

Assembly Bill 471 was passed in the 2025 Legislative session and became effective January 1, 2026.

Where can the Nevada Revised Statutes (NRS) governing the remote retail sale of cigars and pipe tobacco be found??

The Nevada Revised Statutes governing the remote retail sale of cigars and pipe tobacco are codified in NRS 370.5031 through NRS 370.50321.

What is the current tax rate for RRS in Nevada?

The Remote Retail Seller Tax rate is:

- 30% of the actual cost for cigars (non-premium) and Pipe Tobacco.
- If the products are premium cigars, a tax of 30 percent of the actual cost of those products except that, if 30 percent of the actual cost of those products is: (1) Greater than 50 cents for each premium cigar, the tax imposed shall be 50 cents for each premium cigar (2) Less than 30 cents for each premium cigar, the tax imposed shall be 30 cents for each premium cigar.

Examples are shown below for reference.

If the actual cost of the premium cigar is less than $1.00, the tax will be $0.30.
If the actual cost of the premium cigar is more than $1.67, the tax will be $0.50.
If the actual cost of the premium cigar is more than $1.00, but less than $1.67, the tax due will be 30% of the actual cost.

Who is required to pay RRS taxes?

Anyone operating as a Remote Retail Seller who makes sales of cigars (including premium cigars), pipe tobacco or both to consumers in Nevada through non-face-to-face transactions and exceed a threshold of $100,000; or 200 or more separate remote retail sales during the current or previous calendar year, is required to remit the tax.

Once the threshold has been met that Retail Seller must pay tax on all subsequent sales.

A Remote Retail Seller shall file a return not later than 20 days after the end of each reporting month effective upon licensing. However, tax is only due once the threshold has been met.

Is there a licensing requirement?

Yes, anyone wishing to operate as a Remote Retail Seller must first secure a RRS license from the Nevada Department of Taxation. Applications for this license can be completed and submitted online via My Nevada Tax.

How long does it take to obtain an RRS license?

Since each application is different and evaluated on its own merits, this can vary. However, it is recommended that applicants wishing to obtain an RRS license apply at least 60 days or more prior to the day they wish to begin operating depending on the circumstances of the applicant.

Can I begin operating as a remote retail seller after I have submitted my RRS application to the Department?

No, an RRS applicant can only begin operating after they have received their RRS license from the Department. This includes purchasing and/or possessing cigars and/or pipe tobacco.

Important: It is unlawful for a business to possess tobacco products in Nevada without the first obtaining the applicable Nevada State tobacco license.

What if someone purchases or is in posession of cigars and/or pipe tobacco in Nevada prior to obtaining an RRS license?

Because it is unlawful for someone to operate as a remote retail seller which includes purchasing and/or possessing cigars or pipe tobacco in Nevada without being licensed to do so, the product could be subject to seizure and the business could also be subject to civil penalties up to $1,000 for the first occurrence and up to $5,000 for each subsequent occurrence pursuant to NRS 370.523.

Note: Businesses who hold a Nevada tobacco license authorizing them to sell cigars and pipe tobacco at the time they are applying for an RRS license, may purchase and possess cigars and pipe tobacco prior to obtaining their RRS license but cannot operate as a remote retail seller until they have received their RRS license from the Department.

How do I file and pay RRS returns?

The preferred method is by electronically filing and paying through My Nevada Tax.

Returns can be downloaded from the website and must be mailed to the Department’s main office in Carson City. See Cigarette & OTP Tax Types for tax forms and instructions.

Deadlines: Returns with payment are due on the 20th day of the month following the reporting month.