Nev. Rev. Stat. § 370.5034 — Imposition, rate and collection of tax; penalty. [Effective through June 30, 2027.]

NRS  370.5034    Imposition, rate and collection of tax; 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 cigars
and pipe tobacco sold by a remote retail seller to an ultimate consumer in this
State:
(a) For cigars and pipe tobacco that are not
premium cigars, a tax of 30 percent of the actual cost of those products; and
(b) For cigars and pipe tobacco that 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.
2.  The tax is imposed at the time the
remote retail seller makes a remote retail sale to an ultimate consumer in this
State. The tax must be paid by the remote retail seller to the Department in
accordance with the provisions of NRS
370.50341 . It is the intent and purpose of this section to impose the tax
once and only once on cigars and pipe tobacco sold in this State.
3.  The tax is imposed on a remote retail
seller only if, during the current calendar year or the immediately preceding
calendar year:
(a) The cumulative gross receipts of the remote
retail seller from remote retail sales of cigars or pipe tobacco, or both, by
the remote retail seller to ultimate consumers in this State exceed $100,000;
or
(b) The remote retail seller makes 200 or more
separate remote retail sales of cigars or pipe tobacco, or both, to ultimate
consumers in this State.
4.  Any remote retail seller who makes a
remote retail sale of cigars or pipe tobacco to an ultimate consumer in this
State 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  370.5034    Imposition, rate and
collection of tax; penalty. [Effective July 1, 2027.]
1.  Except as otherwise provided in this
section, there is hereby imposed upon the receipt, purchase or sale of cigars
and pipe tobacco sold by a remote retail seller to an ultimate consumer in this
State a tax of 30 percent of the actual cost of those products.
2.  The tax is imposed at the time the
remote retail seller makes a remote retail sale to an ultimate consumer in this
State. The tax must be paid by the remote retail seller to the Department in
accordance with the provisions of NRS
370.50341 . It is the intent and purpose of this section to impose the tax
once and only once on cigars and pipe tobacco sold in this State.
3.  The tax is imposed on a remote retail
seller only if, during the current calendar year or the immediately preceding
calendar year:
(a) The cumulative gross receipts of the remote
retail seller from remote retail sales of cigars or pipe tobacco, or both, by
the remote retail seller to ultimate consumers in this State exceed $100,000;
or
(b) The remote retail seller makes 200 or more
separate remote retail sales of cigars or pipe tobacco, or both, to ultimate
consumers in this State.
4.  Any remote retail seller who makes a
remote retail sale of cigars or pipe tobacco to an ultimate consumer in this
State without paying the tax provided for by this section is guilty of a
misdemeanor.
(Added to NRS by 2025,
3127 ; A 2025,
3135 , effective July 1, 2027)