Nev. Rev. Stat. § 370.450 — Imposition, rate and collection of tax; exemptions; retention of portion by wholesale dealer; penalty. [Effective through June 30, 2027.]

NRS  370.450    Imposition, rate and collection of tax; exemptions; retention of
portion by wholesale dealer; penalty. [Effective through June 30, 2027.]
1.  Except as otherwise provided in this
section, there is hereby imposed upon the receipt, purchase or sale of other
tobacco products in this State:
(a) If the other tobacco products are not premium
cigars, a tax of 30 percent of the wholesale price of those products; and
(b) If the other tobacco products are premium
cigars, a tax of 30 percent of the wholesale price of those products except
that, if 30 percent of the wholesale price 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.
2.  The provisions of subsection 1 do not
apply to those products which are:
(a) Displayed or exhibited at a trade show,
convention or other exhibition in this State by a manufacturer or wholesale
dealer of other tobacco products who is not licensed in this State; or
(b) Distributed free of charge at a trade show,
convention or other exhibition or public event in this State, if the
distributor has obtained a license to distribute other tobacco products free of
charge for the trade show, convention or other exhibition or public event.
3.  This tax:
(a) Is imposed:
(1) At the time the other tobacco products
are first possessed or received by a wholesale dealer of other tobacco products
who maintains a place of business in this State for sale or disposition in this
State;
(2) At the time the other tobacco products
are sold by a wholesale dealer of other tobacco products who does not maintain
a place of business in this State to a retail dealer or ultimate consumer; or
(3) For other tobacco products
manufactured, produced, fabricated, assembled, processed, labeled or finished
in this State, at the time the other tobacco products are sold in this State to
a wholesale dealer of other tobacco products, retail dealer or ultimate
consumer.
(b) Must be paid by the wholesale dealer of other
tobacco products to the Department, in accordance with the provisions of NRS 370.465 . The wholesale dealer of other
tobacco products is entitled to retain 0.25 percent of the taxes due to cover
the costs of collecting and administering the taxes if the taxes are paid in
accordance with the provisions of NRS
370.465 .
4.  Any wholesale dealer of other tobacco
products who sells or distributes other tobacco products without paying the tax
provided for by this section is guilty of a misdemeanor.
5.  As used in this section, “premium
cigar” means a cigar that is rolled by hand, has a wrapper made of whole
tobacco leaves and does not have a filter or mouthpiece.

NRS  370.450    Imposition, rate and
collection of tax; exemptions; retention of portion by wholesale dealer;
penalty. [Effective July 1, 2027.]
1.  Except as otherwise provided in this
section, there is hereby imposed upon the receipt, purchase or sale of other
tobacco products in this State a tax of 30 percent of the wholesale price of
those products.
2.  The provisions of subsection 1 do not
apply to those products which are:
(a) Displayed or exhibited at a trade show,
convention or other exhibition in this State by a manufacturer or wholesale
dealer of other tobacco products who is not licensed in this State; or
(b) Distributed free of charge at a trade show,
convention or other exhibition or public event in this State, if the
distributor has obtained a license to distribute other tobacco products free of
charge for the trade show, convention or other exhibition or public event.
3.  This tax:
(a) Is imposed:
(1) At the time the other tobacco products
are first possessed or received by a wholesale dealer of other tobacco products
who maintains a place of business in this State for sale or disposition in this
State;
(2) At the time the other tobacco products
are sold by a wholesale dealer of other tobacco products who does not maintain
a place of business in this State to a retail dealer or ultimate consumer; or
(3) For other tobacco products
manufactured, produced, fabricated, assembled, processed, labeled or finished
in this State, at the time the other tobacco products are sold in this State to
a wholesale dealer of other tobacco products, retail dealer or ultimate
consumer.
(b) Must be paid by the wholesale dealer of other
tobacco products to the Department, in accordance with the provisions of NRS 370.465 . The wholesale dealer of other
tobacco products is entitled to retain 0.25 percent of the taxes due to cover
the costs of collecting and administering the taxes if the taxes are paid in
accordance with the provisions of NRS
370.465 .
4.  Any wholesale dealer of other tobacco
products who sells or distributes other tobacco products without paying the tax
provided for by this section is guilty of a misdemeanor.
(Added to NRS by 1983,
707 ; A 1997,
1504 ; 2001,
1596 ; 2003,
20th Special Session, 19 ; 2007,
911 ; 2008,
25th Special Session, 19 ; 2009,
2097 ; 2015,
2497 ; 2019,
636 ; 2023,
3353 , effective July 1, 2027)