NRS: CHAPTER 370 - TOBACCO: LICENSES AND TAXES; SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS

[Rev. 6/29/2024 3:48:16 PM--2023]

CHAPTER 370 - TOBACCO: LICENSES AND TAXES; SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS

GENERAL PROVISIONS

NRS 370.002 Definitions.

NRS 370.004 “Knowingly” defined.

NRS 370.006 “Negligently” defined.

CIGARETTES

General Provisions

NRS 370.007 Definitions.

NRS 370.008 “Alternative nicotine product” defined.

NRS 370.009 “Basic cost of cigarettes” defined.

NRS 370.010 “Cigarette” defined.

NRS 370.013 “Cigarette package” defined.

NRS 370.014 “Cigarette rolling machine” defined.

NRS 370.015 “Cigarette vending machine operator” defined.

NRS 370.020 “Consumer” defined.

NRS 370.025 “Contraband tobacco products” defined.

NRS 370.027 “Cost to the wholesale dealer” defined.

NRS 370.0275 “Counterfeit cigarettes” defined.

NRS 370.028 “Counterfeit stamp” defined.

NRS 370.0285 “Delivery sale” defined.

NRS 370.029 “Delivery service” defined.

NRS 370.0295 “Importer” defined.

NRS 370.0305 “License” defined.

NRS 370.031 “Licensee” defined.

NRS 370.0315 “Manufacturer” defined.

NRS 370.0317 “Other counterfeit tobacco product” defined.

NRS 370.0318 “Other tobacco product” defined.

NRS 370.032 “Place of business” defined.

NRS 370.0325 “Qualified tribal land” defined.

NRS 370.033 “Retail dealer” defined.

NRS 370.035 “Sale” and “to sell” defined.

NRS 370.037 “Sale at wholesale” defined.

NRS 370.042 “Secretary” defined.

NRS 370.048 “Stamp” defined.

NRS 370.052 “Tobacco product package” defined.

NRS 370.054 “Vapor product” defined.

NRS 370.055 “Wholesale dealer” defined.

NRS 370.070 Applicability.

NRS 370.073 Manufacturer, wholesale dealer and retail dealer to maintain with Department current mailing and electronic mail addresses.

NRS 370.0751 Imposition of excise tax on cigarettes by governing body of Indian reservation or colony.

NRS 370.077 Cigarette taxes are direct taxes upon consumer.

Tax; Administration

NRS 370.090 Inventory required for wholesale dealer.

NRS 370.165 Levy, rate and collection of tax.

NRS 370.170 Revenue stamp to be affixed to each package of cigarettes; tribal stamp required on each package of cigarettes sold on tribal land or by Indian tribe.

NRS 370.175 Unstamped cigarettes: Restriction on possession.

NRS 370.180 Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine.

NRS 370.190 Sale of revenue stamps by Department; payment for revenue stamps; regulations.

NRS 370.193 Department to fix maximum amount of revenue stamps upon application by wholesale dealer.

NRS 370.195 Due date for deferred payment owing for revenue stamps; extension; conditions under which Department may suspend without notice privilege to defer payment.

NRS 370.200 Sale of cigarette revenue stamps by sheriff and city officers.

NRS 370.210 Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State.

NRS 370.220 Allowance of discounts for services rendered by dealers.

NRS 370.230 Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners.

NRS 370.240 Monthly reports of wholesale dealers: Due date; contents and form; separate report for each facility; extension of deadline; correction of errors; reporting of additional information.

NRS 370.255 Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers.

NRS 370.257 Access to and sharing of records and reports; confidentiality of data relating to cigarette sales provided in accordance with certain settlement agreements; audit of records and investigation of facilities by Department.

NRS 370.260 Remittances of taxes and license fees to Department; allocation and appropriation of remittances of taxes; monthly reports by Department; deposit and use of remittances of license fees.

NRS 370.270 Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines.

NRS 370.280 Tax refunds; wholesale dealer required to return unused tribal stamps after ceasing operations.

NRS 370.290 Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty.

NRS 370.295 Transportation of cigarettes: Invoices to accompany shipment.

NRS 370.301 Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes.

NRS 370.310 Sale or distribution of tax-free cigarettes by vending machine prohibited.

NRS 370.315 Sale of cigarettes in various packages.

NRS 370.321 Duties of person who accepts order for delivery sale; civil penalties.

NRS 370.327 Submission to Department of monthly reports by persons selling, transferring, shipping or delivering cigarettes, roll-your-own tobacco or smokeless tobacco into this State; submission to Attorney General and United States Department of the Treasury of certain information; confidentiality.

Use Tax

NRS 370.350 Levy; amount; exemptions.

NRS 370.360 Payment of tax; reports.

Sale of Cigarettes by Wholesale Dealer

NRS 370.371 Prevention of competition by wholesale dealer; purchase of cigarettes below cost by retail dealer; penalty; prima facie evidence.

NRS 370.3715 Adoption of regulations by Nevada Tax Commission.

NRS 370.372 Determination of cost of cigarettes to wholesale dealer.

NRS 370.3725 Selling price of wholesale dealer in certain circumstances.

NRS 370.373 Sale by wholesale dealer of cigarettes bought from another wholesale dealer.

NRS 370.3735 Certain sales at wholesale exempted.

NRS 370.374 Meeting lawful price of competitor.

NRS 370.376 Contract in violation of provisions is void.

NRS 370.378 Action to prevent, restrain or enjoin a violation or threatened violation of provisions; action for damages and costs.

Penalties and Enforcement

NRS 370.380 Unlawful acts regarding licenses or stamps; unlawful possession of unstamped cigarettes; penalty.

NRS 370.382 Unlawful fraudulent acts; penalty.

NRS 370.385 Prohibited acts by wholesale or retail dealer; prohibited acts regarding cigarettes manufactured for export outside United States; penalties; seizure and destruction of certain unlawfully stamped cigarettes.

NRS 370.390 Penalty for violation of NRS 370.090 to 370.315, inclusive.

NRS 370.400 Penalty for violation of NRS 370.350 or 370.360.

NRS 370.405 Unlawful sale or possession of contraband tobacco products; penalties.

NRS 370.410 Penalty for exporting, importing or possessing contraband tobacco products.

NRS 370.413 Authority to search for evidence of violation.

NRS 370.415 Seizure and disposition of counterfeit stamps, contraband tobacco products, machinery used to manufacture contraband tobacco products and unlawfully used cigarette rolling machines; additional penalty.

NRS 370.419 Forfeiture of property on premises of wholesale or retail dealer who commits certain fraudulent acts.

NRS 370.430 Penalty for exportation of unstamped cigarettes to unauthorized persons.

OTHER TOBACCO PRODUCTS

NRS 370.440 Definitions.

NRS 370.447 Required inventory for wholesale dealer.

NRS 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 July 1, 2027.]

NRS 370.460 Unlawful to sell products on which tax is not paid.

NRS 370.465 Monthly reports of wholesale dealers: Contents; accompaniment by tax owed.

NRS 370.470 Invoices for certain products required.

NRS 370.480 Records required of retail and wholesale dealers; period for retention.

NRS 370.490 Allowance of credits. [Effective through June 30, 2027.]

NRS 370.490 Allowance of credits. [Effective July 1, 2027.]

NRS 370.500 Remittance of tax; credit to State General Fund.

NRS 370.501 Imposition and collection of tax by governing body of Indian reservation or colony.

NRS 370.503 Allowance of refund for certain taxes paid.

OVERPAYMENTS AND REFUNDS OF TAXES

NRS 370.504 Certification of excess amount collected; credit and refund.

NRS 370.5041 Limitations on claim for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.

NRS 370.5042 Interest on overpayments; disallowance of interest.

NRS 370.5043 Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

NRS 370.5044 Action for refund: Period for commencement; venue; waiver.

NRS 370.5045 Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

NRS 370.5046 Allowance of interest in judgment for amount illegally collected.

NRS 370.5047 Standing to recover.

NRS 370.5048 Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

NRS 370.5049 Cancellation of illegal determination.

MISCELLANEOUS PROVISIONS

NRS 370.505 Payment to wholesale dealer for cigarettes and other tobacco products purchased by retail dealer: Time for payment; prohibition of and penalty for extension of credit; investigations and hearings.

NRS 370.510 Regulations of Department.

NRS 370.515 Restriction on collection by Department of tax for products sold on Indian reservation or colony.

NRS 370.520 Indian rights unabridged.

NRS 370.521 Sale and distribution of cigarettes, cigarette paper and tobacco, vapor and nicotine products to person under 21 years of age prohibited; age verification through enhanced controls; civil penalty; notice of civil infraction; denial of liability for civil infraction; payment and disposition of civil penalty.

NRS 370.523 Civil penalties for certain violations; penalty for late payment of tax.

NRS 370.525 Civil action for injunctive relief.

NRS 370.530 Enforcement: Authority of Attorney General and district attorneys; duty of peace officers.

LICENSES

NRS 370.531 Definitions.

NRS 370.533 “Cigarette” defined.

NRS 370.535 “Cigarette rolling machine” defined.

NRS 370.537 “Cigarette vending machine operator” defined.

NRS 370.539 “Commission” defined.

NRS 370.541 “Consumer” defined.

NRS 370.543 “License” defined.

NRS 370.545 “Licensee” defined.

NRS 370.547 “Logistics company” defined.

NRS 370.549 “Manufacturer” defined.

NRS 370.551 “Other tobacco product” defined.

NRS 370.553 “Place of business” defined.

NRS 370.555 “Sale” and “to sell” defined.

NRS 370.557 “Stamp” defined.

NRS 370.559 “Tobacco retail dealer” defined.

NRS 370.561 “Warehouse or distribution center” defined.

NRS 370.563 “Wholesale dealer of cigarettes” defined.

NRS 370.565 “Wholesale dealer of other tobacco products” defined.

NRS 370.567 Required licensing.

NRS 370.569 Exemptions from licensing requirements.

NRS 370.571 Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax.

NRS 370.573 Restrictions on issuance, maintenance and renewal of licenses.

NRS 370.575 Application for license.

NRS 370.577 Issuance of license to certain applicants without payment of fees.

NRS 370.579 Contents of license.

NRS 370.581 Prohibition against operation from any location not listed on license; cigarette vending machine operator required to update list of cigarette vending machines; temporary license for convention or trade show.

NRS 370.583 Signing, posting and transfer of license.

NRS 370.585 Scope of license.

NRS 370.587 Period of validity of license; renewal; fees.

NRS 370.589 Wholesale dealers: Bond or other security.

NRS 370.591 Counties, cities and towns may require business licenses.

NRS 370.593 Retention of records; inspection, copying and auditing of records by Department; verification of information by licensees; subpoenas.

NRS 370.595 Suspension or revocation of license; civil penalties; powers and duties of Department.

NRS 370.597 Procedure for suspension and revocation of license; regulations.

SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS

NRS 370.600 Legislative findings.

NRS 370.605 Definitions.

NRS 370.610 “Brand family” defined.

NRS 370.615 “Cigarette” defined.

NRS 370.620 “Directory” defined.

NRS 370.625 “Distributor” defined.

NRS 370.630 “Manufacturer of tobacco products” defined.

NRS 370.635 “Master Settlement Agreement” defined.

NRS 370.640 “Nonparticipating manufacturer” defined.

NRS 370.645 “Participating manufacturer” defined.

NRS 370.650 “Qualified escrow fund” defined.

NRS 370.655 “Stamp” defined.

NRS 370.660 “Units sold” defined.

NRS 370.663 Agreement with Indian tribe to implement this chapter or chapter 370A of NRS.

NRS 370.665 Certification by manufacturers: Execution and delivery; form and contents; supplemental certification.

NRS 370.670 Certification by manufacturers: Prerequisites to inclusion of brand family; maintenance of certain pertinent information.

NRS 370.675 Directory of manufacturers, brand families and styles of cigarettes: Duties of Department; judicial review of exclusion from directory.

NRS 370.677 Department required to notify wholesale dealer or retail dealer of certain changes to directory of manufacturers, brand families and styles of cigarettes; duties of wholesale dealer or retail dealer upon receiving notice.

NRS 370.680 Nonresident or foreign nonparticipating manufacturers and wholesale dealers: Agent for service of process.

NRS 370.682 Bond of nonparticipating manufacturer: Posting requirements; amount; execution; application of amount collected by State; regulations.

NRS 370.683 Liability of wholesale dealer for required escrow deposits; prepayment by nonparticipating manufacturer of amount of escrow deposit.

NRS 370.684 Liability of importer for required escrow deposit and certain reports.

NRS 370.685 Distributor required to maintain and submit records; sharing of information between Department and Attorney General; proof from nonparticipating manufacturer of qualified escrow fund; distributor and manufacturers required to provide additional information upon request.

NRS 370.690 Adoption of certain regulations by Department.

NRS 370.692 Account for Tobacco Enforcement: Creation; administration; use.

NRS 370.693 Attorney General: Application for grants; acceptance and deposit of gifts, grants and donations.

NRS 370.695 Unlawful acts; penalties; violation constitutes deceptive trade practice.

NRS 370.696 Civil penalty: Noncompliance of wholesale dealer or manufacturer; failure to pay; deposit.

NRS 370.697 Civil penalty: False or inaccurate certification by wholesale dealer or nonparticipating manufacturer; deposit; failure to pay.

NRS 370.698 Suspension, revocation and reinstatement of license of wholesale dealer whose license is suspended or revoked in another state; denial of listing in, removal from and reinstatement to directory of nonparticipating manufacturer and its brand families and styles of cigarettes.

NRS 370.700 Action for injunction or enforcement; recovery of costs; disgorgement of profits; remedies and penalties cumulative.

NRS 370.705 Controlling provisions; invalidity and severability.

_________

GENERAL PROVISIONS

NRS 370.002 Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 370.004 and 370.006 have the meanings ascribed to them in those sections.

(Added to NRS by 2019, 613)

NRS 370.004 “Knowingly” defined. “Knowingly” means actual knowledge that the facts exist which constitute an act or omission, or such knowledge as an ordinarily prudent person would possess using reasonable care and diligence.

(Added to NRS by 2019, 613)

NRS 370.006 “Negligently” defined. “Negligently” means a want of such attention to the nature or probable consequences of an act or omission as an ordinarily prudent person usually exercises in his or her own business.

(Added to NRS by 2019, 613)

CIGARETTES

General Provisions

NRS 370.007 Definitions. As used in NRS 370.007 to 370.430, inclusive, and 370.505 to 370.530, inclusive, unless the context otherwise requires, the words and terms defined in NRS 370.008 to 370.055, inclusive, have the meanings ascribed to them in those sections.

(Added to NRS by 1977, 782; A 1983, 708; 1989, 1517; 1999, 1667; 2005, 1192; 2007, 2057; 2013, 2654; 2015, 2496, 2957; 2019, 3589)—(Substituted in revision for NRS 370.001)

NRS 370.008 “Alternative nicotine product” defined. “Alternative nicotine product” means any noncombustible product containing nicotine that is intended for human consumption, whether chewed, absorbed, dissolved or ingested by any other means. The term does not include:

1. A vapor product;

2. A product made or derived from tobacco; or

3. Any product regulated by the United States Food and Drug Administration under subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq.

(Added to NRS by 2015, 2495)—(Substituted in revision for NRS 370.003)

NRS 370.009 “Basic cost of cigarettes” defined. “Basic cost of cigarettes” means the manufacturer’s invoice cost of cigarettes by carton to the wholesale dealer in the quantity last purchased, less all allowances in an amount not exceeding 2.5 percent of the invoice cost of cigarettes by carton, plus the full value of any cigarette revenue stamps that are affixed to the packages, packets or containers of cigarettes, if not included in the invoice cost of cigarettes by carton.

(Added to NRS by 1989, 1514; A 1993, 2473)—(Substituted in revision for NRS 370.005)

NRS 370.010 “Cigarette” defined. “Cigarette” means all rolled tobacco or substitutes therefor wrapped in paper or any substitute other than tobacco, irrespective of size or shape and whether or not the tobacco is flavored, adulterated or mixed with any other ingredient.

[Part 1:192:1947; A 1951, 124]—(NRS A 1977, 782; 1989, 1517)

NRS 370.013 “Cigarette package” defined. “Cigarette package” means the individual pack, box or other container that contains a cigarette. The term does not include a container that itself contains other containers, such as a carton of cigarettes.

(Added to NRS by 2005, 1185)

NRS 370.014 “Cigarette rolling machine” defined.

1. “Cigarette rolling machine” means any machine that:

(a) May be loaded with loose tobacco, cigarette tubes, cigarette papers or any other component related to the production of cigarettes;

(b) Is designed to automatically or mechanically produce, roll, fill, dispense or otherwise manufacture cigarettes;

(d) Is designed to be powered or operated by a primary source of power other than human power.

2. The term does not include any handheld or manually operated machine or device if the machine or device is:

(a) Used to make cigarettes for the personal consumption of the owner of the machine or device; or

(b) Held by a retail establishment solely for sale to a consumer for the purpose of making cigarettes off the premises of the retail establishment and for personal consumption.

(Added to NRS by 2015, 2957)

NRS 370.015 “Cigarette vending machine operator” defined. “Cigarette vending machine operator” means any retail dealer licensed to sell only Nevada stamped cigarettes by means of coin-operated machines anywhere in Nevada.

(Added to NRS by 1965, 1245; A 1977, 782; 2005, 1192)

NRS 370.020 “Consumer” defined. “Consumer” means any person who comes into possession of cigarettes in this State as a final user for any purpose other than offering them for sale as a wholesale or retail dealer.

[Part 1:192:1947; A 1951, 124]—(NRS A 1973, 1006; 1977, 782)

NRS 370.025 “Contraband tobacco products” defined. “Contraband tobacco products” means any:

1. Counterfeit cigarettes;

2. Other counterfeit tobacco product;

3. Cigarettes or “roll-your-own” tobacco offered for sale in this State by a manufacturer, or cigarettes or “roll-your-own” tobacco of a brand family or style, that is not listed in the directory created pursuant to NRS 370.675;

4. Cigarettes bearing a tribal stamp issued by the Department which are sold or offered for sale at a retail location that is not located on qualified tribal land; or

5. Cigarettes or other tobacco product:

(a) Exported from or imported into this State, or mailed, shipped, delivered, sold, exchanged, transported, distributed or held for distribution within the borders of this State by any person in violation of any of the provisions of this chapter;

(b) In any way held in the possession or constructive possession of any person not authorized under this chapter to possess or constructively possess the cigarettes or other tobacco product; or

(Added to NRS by 1973, 1005; A 1977, 782; 2005, 1192; 2007, 2057; 2013, 2654; 2019, 469)

NRS 370.027 “Cost to the wholesale dealer” defined. “Cost to the wholesale dealer” means the basic cost of cigarettes to the wholesale dealer, except as otherwise provided in this chapter.

(Added to NRS by 1989, 1514; A 1993, 2473)

NRS 370.0275 “Counterfeit cigarettes” defined. “Counterfeit cigarettes” means any cigarettes or cigarette packages:

1. Bearing false manufacturing labels;

2. Bearing counterfeit stamps; or

3. Meeting any combination of the descriptions contained in subsections 1 and 2.

(Added to NRS by 2005, 1185)

NRS 370.028 “Counterfeit stamp” defined. “Counterfeit stamp” means any stamp that:

1. Falsely depicts a stamp approved by the Department or a tax stamp authorized pursuant to the laws of any other state governing the taxation of cigarettes; or

2. Was not sold by the Department or its agents or pursuant to the laws of any other state governing the taxation of cigarettes.

(Added to NRS by 2005, 1185)

NRS 370.0285 “Delivery sale” defined.

1. “Delivery sale” means any sale of cigarettes, cigarette paper or other tobacco products, whether the seller is located within or outside of the borders of this State, to a consumer in this State for which:

(a) The purchaser submits the order for the sale by means of a telephonic or other method of voice transmission, the mail or any other delivery service, or the Internet or any other on-line service; or

(b) The cigarettes, cigarette paper or other tobacco products are delivered by mail or the use of another delivery service.

2. For the purpose of this section, any sale of cigarettes, cigarette paper or other tobacco products to a natural person in this State who does not hold a current license as a wholesale or retail dealer constitutes a sale to a consumer.

(Added to NRS by 2005, 1185; A 2021, 448)

NRS 370.029 “Delivery service” defined. “Delivery service” means any person engaged in the commercial delivery of letters, packages or other containers.

(Added to NRS by 2005, 1185)

NRS 370.0295 “Importer” defined. “Importer” means any person in a state or territory of the United States to whom cigarettes that are manufactured outside the United States are shipped, delivered or consigned for resale.

(Added to NRS by 2013, 2653)

NRS 370.0305 “License” defined. “License” means a license issued pursuant to NRS 370.531 to 370.597, inclusive, that authorizes the holder to conduct business as a manufacturer, a wholesale dealer or a tobacco retail dealer.

(Added to NRS by 2005, 1185; A 2019, 623)

NRS 370.031 “Licensee” defined. “Licensee” means the holder of a license.

(Added to NRS by 2005, 1185)

NRS 370.0315 “Manufacturer” defined.

1. “Manufacturer” means any person who:

(a) Manufactures, fabricates, assembles, processes or labels a finished cigarette;

(b) Imports, whether directly or indirectly, a finished cigarette into the United States for sale or distribution in this State; or

(c) Owns, maintains, operates or permits any other person to operate a cigarette rolling machine for the purpose of producing, filling, rolling, dispensing or otherwise manufacturing cigarettes.

2. The term does not include a natural person who uses a handheld or manually operated machine or device to produce cigarettes using “roll-your-own” tobacco if the cigarettes produced are for personal consumption and not for sale, resale or any other profit-making endeavor.

(Added to NRS by 2005, 1185; A 2015, 2957)

NRS 370.0317 “Other counterfeit tobacco product” defined. “Other counterfeit tobacco product” means any other tobacco product or tobacco product package bearing a false manufacturing label.

(Added to NRS by 2007, 2056)

NRS 370.0318 “Other tobacco product” defined. “Other tobacco product” means any tobacco of any description, any vapor product, any alternative nicotine product or any product made from tobacco, other than cigarettes.

(Added to NRS by 2007, 2056; A 2015, 2496; 2019, 3590)

NRS 370.032 “Place of business” defined. “Place of business” means, for a person engaged in business as:

1. A wholesale dealer, any location from which cigarettes are distributed or where cigarettes are warehoused, stored or affixed with stamps; or

2. A retail dealer, any store, stand, outlet or other location through which cigarettes are distributed or sold to a consumer.

(Added to NRS by 2005, 1185)

NRS 370.0325 “Qualified tribal land” defined. “Qualified tribal land” means any real property:

1. For which legal title is vested in, or held in trust for the benefit of, an Indian tribe or an individual Native American, and which is subject to restrictions against alienation pursuant to federal law; and

2. Over which an Indian tribe exercises governmental power.

(Added to NRS by 2013, 2653)

NRS 370.033 “Retail dealer” defined. “Retail dealer” means any person, whether located within or outside of the borders of this State, who sells or distributes cigarettes to a consumer within the State.

(Added to NRS by 1973, 1005; A 1977, 783; 2005, 1192)

NRS 370.035 “Sale” and “to sell” defined. “Sale” or “to sell” includes any of the following, except when performed by a licensed logistics company or by the operator of a licensed warehouse or distribution center:

1. To exchange, barter, possess or traffic in;

2. To solicit or receive an order for;

3. To keep or expose for sale;

4. To deliver for value;

5. To peddle;

6. To possess with intent to sell;

7. To transfer to anyone for sale or resale;

8. To possess or transport in contravention of the provisions of NRS 370.007 to 370.430, inclusive, and 370.531 to 370.597, inclusive;

9. To traffic in for any consideration, promised or obtained directly or indirectly; or

10. To procure or allow to be procured for any reason.

(Added to NRS by 1965, 1245; A 1977, 783; 1983, 708; 2019, 623)

NRS 370.037 “Sale at wholesale” defined. “Sale at wholesale” means a bona fide transfer of title to cigarettes for a valuable consideration, made in the ordinary course of trade or in the usual conduct of the wholesale dealer’s business, to a retail dealer for the purpose of resale.

(Added to NRS by 1989, 1514)

NRS 370.042 “Secretary” defined. “Secretary” means the Secretary of the United States Department of the Treasury.

(Added to NRS by 2005, 1185)

NRS 370.048 “Stamp” defined. “Stamp” means the indicia required to be placed on a cigarette package that evidences payment of the taxes on cigarettes imposed pursuant to NRS 370.0751 and 370.165.

(Added to NRS by 2005, 1186)

NRS 370.052 “Tobacco product package” defined. “Tobacco product package” means the individual pack, box or other container that contains any other tobacco product. The term does not include a container that itself contains other containers.

(Added to NRS by 2007, 2056)

NRS 370.054 “Vapor product” defined. “Vapor product”:

1. Means any noncombustible product containing nicotine or any other substance that employs a heating element, power source, electronic circuit or other electronic, chemical or mechanical means, regardless of the shape or size thereof, that can be used to produce vapor from nicotine or any other substance in a solution or other form, the use or inhalation of which simulates smoking.

2. Includes, without limitation:

(a) An electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device; and

(b) The components of such a product or device, whether or not sold separately, including, without limitation, vapor cartridges or other container of nicotine or any other substance in a solution or other form that is intended to be used with or in an electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device, atomizers, cartomizers, digital displays, clearomizers, tank systems, flavors, programmable software or other similar products or devices. As used in this paragraph, “component” means a product intended primarily or exclusively to be used with or in an electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device.

3. Does not include any product:

(a) Regulated by the United States Food and Drug Administration pursuant to subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq.

(b) Subject to the excise tax on cannabis or cannabis products pursuant to NRS 372A.200 to 372A.380, inclusive.

(c) Purchased by a person who holds a current, valid medical cannabis establishment license pursuant to chapter 678B of NRS.

(Added to NRS by 2015, 2496; A 2019, 3590)

NRS 370.055 “Wholesale dealer” defined. “Wholesale dealer” means:

1. Any person located within the borders of this State who:

(a) Brings or causes to be brought into this State any unstamped cigarettes purchased from the manufacturer; or

(b) Brings or causes to be brought into this State any stamped cigarettes purchased from a licensed wholesale dealer for the purpose of resale to anyone other than a consumer.

2. Any person who manufactures or produces cigarettes within this State and who sells or distributes them within the State.

3. Any person located outside of the borders of this State, who sells stamped cigarettes to licensed retail dealers or other wholesale dealers in this State.

(Added to NRS by 1965, 1245; A 1977, 783; 1989, 1517; 2005, 1192; 2019, 623)

NRS 370.070 Applicability. The provisions of NRS 370.007 to 370.430, inclusive, do not apply to:

1. Common carriers while engaged in interstate commerce which sell or furnish cigarettes on their trains, buses or airplanes;

2. A person entering this state with a quantity of cigarettes for household or personal use which is exempt from federal import duty; and

3. A duty-free sales enterprise as defined in 19 U.S.C. § 1555(b)(8)(D) that:

(a) Operates pursuant to the provisions of 19 U.S.C. § 1555(b); and

(b) To the extent it sells cigarettes, only sells cigarettes that are duty-free merchandise as defined in 19 U.S.C. § 1555(b)(8)(E).

[17:192:1947; 1943 NCL § 6528.17] + [5:178:1953]—(NRS A 1983, 709; 1999, 1667; 2001, 2135; 2013, 2654; 2015, 2957)

NRS 370.073 Manufacturer, wholesale dealer and retail dealer to maintain with Department current mailing and electronic mail addresses. Each manufacturer, wholesale dealer and retail dealer shall:

1. For the purpose of receiving any notification from the Department pursuant to this chapter, maintain with the Department:

(a) A permanent mailing address; and

(b) An electronic mail address.

2. Provide written notice to the Department of any change in the information specified in subsection 1 not later than 10 days after the change.

(Added to NRS by 2013, 2653; A 2019, 624)

NRS 370.0751 Imposition of excise tax on cigarettes by governing body of Indian reservation or colony.

1. The governing body of an Indian reservation or Indian colony may impose an excise tax on any cigarettes sold on the reservation or colony.

2. If an excise tax is imposed, the governing body may establish procedures for collecting the excise tax from any cigarette dealer authorized to do business on the reservation or colony.

(Added to NRS by 1977, 782)

NRS 370.077 Cigarette taxes are direct taxes upon consumer. All taxes paid under the provisions of this chapter are direct taxes upon the consumer and are precollected for convenience only. Taxes paid by persons other than the consumer are advances, and shall be added to the selling price of the cigarettes.

(Added to NRS by 1977, 782)

Tax; Administration

NRS 370.090 Inventory required for wholesale dealer. Each person licensed as a wholesale dealer shall keep on hand at all times cigarettes of a wholesale value of at least $10,000.

[Part 4:192:1947; 1943 NCL § 6528.04]—(NRS A 1973, 1006; 1977, 784; 1991, 2280; 2019, 624)

NRS 370.165 Levy, rate and collection of tax. There is hereby levied a tax upon the purchase or possession of cigarettes by a consumer in the State of Nevada at the rate of 90 mills per cigarette. The tax may be represented and precollected by the affixing of a revenue stamp or other approved evidence of payment to each package, packet or container in which cigarettes are sold. The tax must be precollected by the wholesale or retail dealer, and must be recovered from the consumer by adding the amount of the tax to the selling price. Each person who sells cigarettes at retail shall prominently display on the premises a notice that the tax is included in the selling price and is payable under the provisions of this chapter.

(Added to NRS by 1977, 782; A 1985, 470; 1987, 1789; 1989, 2185, 2191; 1991, 287; 2003, 20th Special Session, 169; 2015, 2902)

NRS 370.170 Revenue stamp to be affixed to each package of cigarettes; tribal stamp required on each package of cigarettes sold on tribal land or by Indian tribe.

1. Except as otherwise provided in this chapter, it is unlawful for any person to give, sell or offer to give or sell any cigarettes in this state unless there is affixed to each of the cigarette packages a Nevada cigarette revenue stamp which is issued by the Department and affixed by a metered stamping machine approved by and registered with the Department or any other method approved by the Department, and which is for the amount of the tax on all of the cigarettes contained in the cigarette package.

2. Each cigarette package sold on qualified tribal land or by an Indian tribe or a member of a tribe for which the Department does not collect a state excise tax pursuant to NRS 370.515 must bear a tribal stamp issued by the Department.

[Part 8:192:1947; A 1949, 598; 1951, 124; 1953, 142]—(NRS A 1959, 116; 1961, 675; 1969, 1131; 1975, 1715; 1983, 709; 1985, 470; 2013, 2656)

NRS 370.175 Unstamped cigarettes: Restriction on possession.

1. Except as otherwise provided in subsection 2 or a regulation of the Department, no person, other than a wholesale dealer that receives unstamped cigarette packages directly from a person who holds a current permit to engage in business as a manufacturer or importer of cigarettes issued pursuant to 26 U.S.C. § 5713, may possess an unstamped cigarette package.

2. Subsection 1 does not apply to:

(a) Any common or contract carrier who is transporting cigarettes in compliance with the provisions of NRS 370.295; or

(b) A person engaged in the manufacturing, testing, investigation or research of cigarettes or other tobacco products, if the person is operating legally and has all licenses and permits required by federal and state law.

(Added to NRS by 2005, 1186; A 2019, 624)

NRS 370.180 Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine.

1. The Department shall:

(a) Design suitable stamps for the purpose of this chapter which meet the requirements of this section; and

(b) From time to time, have as many revenue stamps printed as may be required.

2. Each stamp must be designed to permit the identification of the dealer who affixed the stamp to a package or other container of cigarettes. The dealer must be identified by a number or other mark on the stamp. The Department shall maintain, for not less than 3 years after the date the stamp is provided to the dealer, a record of the information necessary to identify the dealer by examining the stamp. Upon request, the Department shall provide to any person the information maintained pursuant to this subsection.

3. The use of a metered stamping machine approved by and registered with the Department shall be subject to such regulations as prescribed by the Department.

[3:192:1947; A 1951, 124] + [Part 8:192:1947; A 1949, 598; 1951, 124; 1953, 142] + [Part 10:192:1947; A 1951, 124]—(NRS A 1971, 1165; 1975, 1715; 2001, 2135)

NRS 370.190 Sale of revenue stamps by Department; payment for revenue stamps; regulations.

1. The Department may sell Nevada cigarette revenue stamps to a licensed dealer. As payment for the stamps, the Department shall deduct from the excise tax collected from the dealer the actual cost incurred by the Department for the stamps and for making the sale.

2. Payment for the revenue stamps must be made at the time of purchase unless the wholesale dealer has been authorized to defer payments by the Department. A wholesale dealer may apply to the Department for authorization to defer payments for revenue stamps at any time.

3. The Department may provide by regulation for:

(a) Payment of the tax by manufacturers without the use of stamps on gifts or samples sent into Nevada when plainly marked “Tax Paid.”

(b) Any requirements for the purchase of stamps.

[Part 8:192:1947; A 1949, 598; 1951, 124; 1953, 142] + [Part 10:192:1947; A 1951, 124] + [10.1:192:1947; added 1951, 124]—(NRS A 1971, 1165; 1975, 1715; 1977, 785; 1983, 320; 1989, 2185; 2013, 2656; 2019, 624)

NRS 370.193 Department to fix maximum amount of revenue stamps upon application by wholesale dealer. A wholesale dealer may apply to the Department to fix the maximum amount of revenue stamps which the wholesale dealer may have unpaid at any time. Upon receipt of the application and the bond or bonds required pursuant to NRS 370.589, the Department shall fix an amount for the wholesale dealer.

(Added to NRS by 1989, 2184; A 2019, 625)

NRS 370.195 Due date for deferred payment owing for revenue stamps; extension; conditions under which Department may suspend without notice privilege to defer payment.

1. The amount owing for revenue stamps for which payment was deferred in any calendar month is due on or before the 25th day of the following calendar month. Payment must be made by a remittance payable to the Department.

2. Upon request of the wholesale dealer for good cause shown, the Department may grant an extension of the due date of any deferred payment for a period not exceeding 5 days.

3. The Department may suspend without prior notice the privilege to defer payment for the purchase of revenue stamps or may reduce the maximum amount of revenue stamps which the wholesale dealer may have unpaid at any time if:

(a) The wholesale dealer fails to pay for stamps at the times required by subsection 1;

(b) The bond or bonds required pursuant to NRS 370.589 are cancelled or become void, impaired or unenforceable for any reason; or

(Added to NRS by 1989, 2184; A 2019, 625)

NRS 370.200 Sale of cigarette revenue stamps by sheriff and city officers.

1. The Department is authorized to appoint the sheriff of any county and officers of incorporated cities to act as its agents in the sale of Nevada cigarette revenue stamps.

2. The sheriff and city officers shall:

(a) Serve as such agent without additional compensation; and

(b) On or before the last day of the month following the month in which the sale of cigarette stamps occurred, make a return of all receipts collected from sales of cigarette revenue stamps to the Department, accompanied by a remittance payable to the order of the Department.

[Part 10:192:1947; A 1951, 124]—(NRS A 1957, 230; 1965, 301; 1971, 1166; 1975, 1716)

NRS 370.210 Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State.

1. A wholesale dealer located within the borders of this State shall affix stamps to all applicable cigarette packages within 20 days after receipt. A wholesale dealer may set aside, without affixing stamps, only that part of the stock of the wholesale dealer that is identified for sale or distribution outside of the borders of this State. A wholesale dealer must identify any stock to be set aside pursuant to this subsection within 20 days after the receipt of that stock.

2. A wholesale dealer may affix stamps only to cigarette packages that the wholesale dealer has received directly from a person who holds a current permit to engage in business as a manufacturer or importer of cigarettes issued pursuant to 26 U.S.C. § 5713.

3. If a wholesale dealer maintains stocks of unstamped cigarette packages as authorized pursuant to subsection 1, those unstamped cigarette packages must be stored separately from stamped cigarette packages and must not be transferred by the wholesale dealer to another facility of the wholesale dealer within the borders of this State or to any other person within the borders of this State.

4. A person shall not affix stamps to any cigarette packages except upon the premises described in the license of a wholesale dealer or upon other premises where authorized by regulation.

[Part 8:192:1947; A 1949, 598; 1951, 124; 1953, 142]—(NRS A 1973, 1006; 1977, 786; 1993, 2473; 2005, 1194; 2019, 625)

NRS 370.220 Allowance of discounts for services rendered by dealers. In the sale of any cigarette revenue stamps to a licensed cigarette dealer, the Department and its agents shall allow the purchaser a discount of 0.25 percent against the amount of excise tax otherwise due for the services rendered in affixing cigarette revenue stamps to the cigarette packages.

[12:192:1947; A 1949, 598; 1951, 124; 1955, 360]—(NRS A 1961, 676; 1971, 1166; 1975, 1716; 1977, 786; 1983, 320; 1991, 2293; 2003, 20th Special Session, 19; 2008, 25th Special Session, 19; 2009, 2097; 2019, 625)

NRS 370.230 Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners. Upon the written authorization of the State Board of Examiners, any spoiled or unusable stamps in the possession of the Department shall be destroyed. The written authorization of the State Board of Examiners shall set forth the number, denomination and face value of the stamps.

[18.1:192:1947; added 1951, 124]—(NRS A 1971, 1166; 1975, 1716)

NRS 370.240 Monthly reports of wholesale dealers: Due date; contents and form; separate report for each facility; extension of deadline; correction of errors; reporting of additional information.

1. On or before the 25th day of each month, each wholesale dealer who is authorized to purchase and affix cigarette stamps shall report to the Department, with respect to the immediately preceding calendar month:

(a) The physical inventory of cigarettes in packages with a Nevada stamp affixed to it in the possession or control of the wholesale dealer for sale or distribution within the borders of this State on hand at the start of business on the first day of the month;

(b) If the wholesale dealer has a physical location in this State, the physical inventory of cigarettes in packages with the stamp of another state affixed to it in the possession or control of the wholesale dealer for sale or distribution outside of the borders of this State on hand at the start of business on the first day of the month;

(c) If the wholesale dealer has a physical location in this State, the physical inventory of cigarettes in unstamped packages in the possession or control of the wholesale dealer for sale or distribution outside or within the borders of this State on hand at the start of business on the first day of the month;

(d) The quantity of cigarettes in packages with a Nevada stamp affixed to it in the possession or control of the wholesale dealer for sale or distribution within the borders of this State that were received by the wholesale dealer from another licensed wholesale dealer during the month, and the name and address of each licensed wholesale dealer from whom those products were received;

(e) If the wholesale dealer has a physical location in this State, the quantity of cigarettes in the possession or control of the wholesale dealer for sale or distribution outside of the borders of this State that were received by the wholesale dealer from another person during the month, and the name and address of each person from whom those products were received;

(f) If the wholesale dealer has a physical location in this State, the quantity of cigarettes in unstamped packages in the possession or control of the wholesale dealer for sale or distribution within or outside of the borders of this State that were received by the wholesale dealer from a manufacturer during the month, and the name and address of each manufacturer from whom those products were received;

(g) If the wholesale dealer does not have a physical location in this State, the quantity of cigarettes in unstamped packages in the possession or control of the wholesale dealer held with the intent for sale or distribution within the borders of this State that were received by the wholesale dealer during the month;

(h) The quantity of cigarettes in packages with a Nevada stamp affixed to it in the possession or control of the wholesale dealer that were distributed or shipped during the month to:

(1) Another wholesale dealer of cigarettes located within or outside of the borders of this State; or

(2) A tobacco retail dealer located within or outside of the borders of this State,

Ê and the name and address of each person to whom those products were distributed or shipped;

(i) If the wholesale dealer has a physical location in this State, the quantity of cigarettes in packages with the stamp of another state affixed to it and in unstamped packages in the possession or control of the wholesale dealer that were distributed or shipped outside the borders of this State during the month;

(j) The quantity of cigarettes in packages with a Nevada stamp affixed to it in the possession or control of the wholesale dealer that were distributed or shipped within the borders of this State to Indian tribes or instrumentalities of the Federal Government during the month, and the name and address of each person to whom those products were distributed or shipped;

(k) If the wholesale dealer has a physical location in this State, the quantity of cigarettes in packages with a Nevada stamp affixed to it, with the stamp of any other state affixed to it and in unstamped packages that were returned to a manufacturer or another wholesale dealer during the month;

(l) If the wholesale dealer has a physical location in this State, the physical inventory of cigarettes in packages with the stamp of another state affixed to it in the possession or control of the wholesale dealer for sale or distribution outside of the borders of this State on hand at the close of business on the last day of the month;

(m) The physical inventory of cigarettes in packages with a Nevada stamp affixed to it in the possession or control of the wholesale dealer for distribution within the borders of this State on hand at the close of business on the last day of the month;

(n) If the wholesale dealer has a physical location in this State, the physical inventory of cigarettes in unstamped packages in the possession or control of the wholesale dealer for sale or distribution within or outside of the borders of this State on hand at the close of business on the last day of the month;

(o) The quantity and roll numbers for each type of Nevada stamp that is not affixed to a cigarette package on hand at the start of business on the first day of the month;

(p) The quantity and roll numbers for each type of Nevada stamp that is not affixed to a cigarette package purchased or received during the month;

(q) The quantity and roll numbers for each type of Nevada stamp affixed during the month;

(r) The quantity and roll numbers for each type of Nevada stamp damaged or otherwise considered unusable during the month; and

(s) The quantity and roll numbers for each type of Nevada stamp that is not affixed to a cigarette package and is on hand at the close of business on the last day of the month.

2. Each report required by subsection 1 must be:

(a) Submitted on forms provided by or in a format approved by the Department; and

(b) Provided separately for each facility operated by the wholesale dealer.

3. In each report required by this section, the information required must be itemized so as to disclose clearly the brand family of cigarettes to which the report applies.

4. The wholesale dealer:

(a) May be allowed 5 additional days to file the report, if the wholesale dealer makes prior written application to the Department and the Department finds good cause for extension.

(b) Shall, upon discovery of any error in the report filed with the Department, promptly notify the Department and file an amended report that corrects the error.

5. If, during the preceding month, the wholesale dealer affixed cigarette stamps upon cigarette packages imported into the United States, the wholesale dealer shall file with the report a copy of each certificate submitted pursuant to 19 U.S.C. § 1681a(c) with regard to the cigarette packages.

6. The Department may require a wholesale dealer to report information in addition to the reporting requirements established by this section if the Department determines that additional information will assist the Department in enforcing the provisions of this chapter.

[Part 15:192:1947; A 1949, 598; 1943 NCL § 6528.15]—(NRS A 1971, 1166; 1975, 1716; 1977, 786; 1991, 2280; 2001, 2136; 2019, 626)

NRS 370.255 Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers.

1. Each:

(a) Wholesale dealer shall maintain copies of invoices or equivalent documentation for each of its facilities for every transaction in which the wholesale dealer is the seller, purchaser, consignor, consignee or recipient of cigarettes. The invoices or documentation must indicate the name and address of the consignor, seller, purchaser or consignee, and the quantity by brand and style of the cigarettes involved in the transaction.

(b) Retail dealer shall maintain copies of invoices or equivalent documentation for every transaction in which the retail dealer receives or purchases cigarettes at each of its facilities. The invoices or documentation must indicate the name and address of the wholesale dealer from whom, or the address of another facility of the same retail dealer from which, the cigarettes were received, and the quantity of each brand and style of the cigarettes received in the transaction.

(c) Manufacturer shall maintain copies of invoices or equivalent documentation for each of its facilities for every transaction in which the manufacturer is the seller, purchaser, consignor, consignee or recipient of cigarettes. The invoices or documentation must indicate the name and address of the consignor, seller, purchaser or consignee, and the quantity by brand and style of the cigarettes involved in the transaction.

2. The records required by this section must be preserved on the premises described in the license of the manufacturer, wholesale dealer or retail dealer in such a manner as to ensure permanency and accessibility for inspection at reasonable hours by authorized personnel of the Department. With the permission of the Department, manufacturers, wholesale dealers and retail dealers with multiple places of business may retain centralized records, but shall transmit duplicates of the invoices or the equivalent documentation to each place of business within 24 hours after the request of the Executive Director or his or her designee.

3. The records required by this section must be retained for not less than 5 years after the date of the transaction unless the Department authorizes, in writing, their earlier removal or destruction.

(Added to NRS by 1971, 1164; A 1973, 1007; 1975, 1717; 1977, 786; 1993, 2473; 2005, 1195; 2017, 998)

1. Each manufacturer, wholesale dealer and retail dealer shall provide to the Executive Director and his or her designees and to the Secretary or his or her designee, upon request, access to all the reports and records required by this chapter or chapter 370A of NRS.

2. The Department, the Nevada Tax Commission and the Attorney General may share the records and reports required by this chapter or chapter 370A of NRS:

(a) With law enforcement officials of the Federal Government, this State, other states, Indian tribes or international authorities for the purposes of enforcing the provisions of this chapter or chapter 370A of NRS or corresponding provisions of federal law or the laws of other states, Indian tribes or nations.

(b) With a court, an arbitrator or any data clearinghouse or similar entity established for the purpose of making calculations required by the Master Settlement Agreement and related settlement agreements.

(c) Upon the issuance of a protective order to prevent the disclosure of confidential information approved by the Attorney General, with the attorney for a party who appears before a data clearinghouse or similar entity established for the purpose of making calculations required by the Master Settlement Agreement and related settlement agreements.

3. Any data relating to sales of cigarettes provided by an outside party and received by the Department, the Nevada Tax Commission or the Attorney General pursuant to the Master Settlement Agreement or any related settlement agreement is confidential. The Department, the Nevada Tax Commission and the Attorney General:

(a) Shall not disclose any such data; and

(b) May not be required to produce any such data for inspection by any person or governmental entity or for use in any action or proceeding.

4. The Department may audit the records and investigate the facilities of each licensee or applicant for a license to determine whether the manufacturer, wholesale dealer or retail dealer, as applicable, has complied with the provisions of this chapter and chapter 370A of NRS.

5. As used in this section, “Master Settlement Agreement” has the meaning ascribed to it in NRS 370.635.

(Added to NRS by 1971, 1164; A 1973, 1007; 1975, 1717; 1977, 787; 1983, 709; 2005, 1196; 2011, 933; 2013, 2658; 2017, 999)

NRS 370.260 Remittances of taxes and license fees to Department; allocation and appropriation of remittances of taxes; monthly reports by Department; deposit and use of remittances of license fees.

1. All taxes and license fees imposed by the provisions of NRS 370.007 to 370.430, inclusive, and 370.531 to 370.597, inclusive, less any refunds granted as provided by law, must be paid to the Department in the form of remittances payable to the Department.

2. The Department shall:

(a) As compensation to the State for the costs of collecting the taxes, transmit each month the sum the Legislature specifies from the remittances made to it pursuant to subsection 1 during the preceding month to the State Treasurer for deposit to the credit of the Department. The deposited money must be expended by the Department in accordance with its work program.

(b) From the remittances of taxes made to it pursuant to subsection 1 during the preceding month, less the amount transmitted pursuant to paragraph (a), transmit each month the portion of the tax which is equivalent to 85 mills per cigarette to the State Treasurer for deposit to the credit of the Account for the Tax on Cigarettes in the State General Fund.

(c) Transmit the balance of the payments of taxes each month to the State Treasurer for deposit in the Local Government Tax Distribution Account created by NRS 360.660.

(d) Report to the State Controller monthly the amount of collections of taxes and license fees.

3. The money deposited pursuant to paragraph (c) of subsection 2 in the Local Government Tax Distribution Account is hereby appropriated to Carson City and to each of the counties in proportion to their respective populations and must be credited to the respective accounts of Carson City and each county.

4. All license fees remitted to the Department pursuant to subsection 1 must be deposited with the State Treasurer for credit to the Department and used by the Department to administer and enforce the provisions of this chapter.

[Part 15:192:1947; A 1949, 598; 1943 NCL § 6528.15]—(NRS A 1961, 675; 1965, 1222; 1967, 1372; 1969, 234, 334, 1131; 1971, 1166, 2087; 1975, 1717; 1981, 257, 286, 302; 1983, 390, 709, 1949; 1985, 471, 1618; 1987, 1790; 1989, 312, 1921, 2185, 2189, 2191; 1991, 287; 1997, 3287; 1999, 17; 2003, 20th Special Session, 169; 2015, 2902; 2019, 628, 3299)

NRS 370.270 Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines.

1. Each retail dealer shall, not later than 5 calendar days after the retail dealer takes possession of a package of cigarettes, see that the package has the Nevada cigarette stamp properly affixed.

2. Every cigarette vending machine operator placing cigarettes in his or her coin-operated cigarette vending machines for sale to the ultimate consumers shall at the time of placing them in the machine see that each package has the Nevada cigarette stamp properly affixed.

3. No unstamped packages of cigarettes may lawfully be accepted or held in the possession of any person, except as authorized by law or regulation. For the purposes of this subsection, “held in possession” means:

(a) In the actual possession of the person; or

(b) In the constructive possession of the person when cigarettes are being transported or held for the person or for his or her designee by another person. Constructive possession is deemed to occur at the location of the cigarettes being transported or held.

4. Any cigarettes found in the possession of any person except a person authorized by law or regulation to possess them, which do not bear such identifying marks as are necessary to ascertain the origin of the cigarettes and numbering in a legible manner on the Nevada excise tax stamp, must be seized by the Department or any of its agents, and caused to be stamped by a licensed wholesale dealer, or confiscated and sold by the Department or its agents to the highest bidder among the licensed wholesale dealers in this State after due notice to all licensed Nevada wholesale dealers has been given by mail to the addresses contained in the Department’s records. If there is no bidder, or in the opinion of the Department the quantity of the cigarettes is insufficient, or for any other reason such disposition would be impractical, the cigarettes must be destroyed or disposed of as the Department may see fit. The proceeds of all sales must be classed as revenues derived under the provisions of NRS 370.007 to 370.430, inclusive.

5. Any cigarette vending machine in which unstamped cigarettes are found may be so seized and sold to the highest bidder.

[9.1:192:1947; added 1951, 124] + [13:192:1947; A 1951, 124; 1955, 17]—(NRS A 1965, 1246; 1971, 1168; 1973, 1007; 1975, 1718; 1977, 787; 1983, 711; 2019, 629)

NRS 370.280 Tax refunds; wholesale dealer required to return unused tribal stamps after ceasing operations.

1. Upon proof satisfactory to the Department, refunds shall be allowed for the face value of the cigarette revenue stamp tax paid, less any discount previously allowed, upon cigarettes that are sold to:

(a) The United States Government for Army, Air Force, Navy or Marine Corps purposes and are shipped to a point within this State to a place which has been lawfully ceded to the United States Government for Army, Air Force, Navy or Marine Corps purposes;

(b) Veterans’ hospitals for distribution or sale to service personnel with disabilities or ex-service personnel with disabilities interned therein, but not to civilians or civilian employees;

(c) Any person if sold and delivered on an Indian reservation or colony where an excise tax has been imposed which is equal to or greater than the rate of the cigarette tax imposed under this chapter; or

(d) An Indian if sold and delivered on an Indian reservation or colony where no excise tax has been imposed or the excise tax is less than the rate of the cigarette tax imposed under this chapter.

2. Upon proof satisfactory to the Department, refunds shall be allowed to wholesale dealers for the face value of the cigarette revenue stamp tax paid, less any discount previously allowed upon cigarettes destroyed because the cigarettes had become stale or damaged. Applications for refunds shall be submitted in an amount of not less than $15 and shall be accompanied by an affidavit of the applicant setting forth:

(a) The number of packages of cigarettes destroyed for which refund is claimed;

(b) The date or dates on which the wholesale dealer:

(1) Destroyed the cigarettes; or

(2) Sent the cigarettes to be destroyed;

(d) Other information which the Department may require.

3. Upon proof satisfactory to the Department, refunds may be allowed to licensed wholesale dealers for the face value of the cigarette revenue stamp tax paid, less any discount previously allowed upon:

(a) The balance of unused stamps on the descending register of a cigarette meter machine destroyed by fire, if the cigarette meter counting positions can be determined by the manufacturer of the meter stamping machine;

(b) Cigarettes which were stamped on their carton covers because of stamping machine failure to open the carton and stamp the cigarette packs; or

(c) Cigarettes which were not stamped but were registered on the machine as being stamped because of failure of the meter counters.

4. A wholesale dealer who ceases operations in this State shall return the balance of all unused tribal stamps to the Department not later than 10 days after the wholesale dealer ceases operations in this State.

5. Any refund shall be paid as other claims against the State are paid.

[Part 14:192:1947; A 1949, 598; 1951, 124; 1953, 101]—(NRS A 1959, 371; 1960, 1; 1965, 301; 1973, 1008; 1975, 1719; 1977, 788; 2019, 629)

NRS 370.290 Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty.

1. A wholesale dealer shall not export cigarettes unless they bear revenue stamps in accordance with NRS 370.170 and 370.180 to any out-of-state destination other than by a licensed common or contract carrier.

2. No cigarette revenue stamp tax is required on any cigarettes exported from Nevada by a wholesale dealer to a person authorized by the state of destination to possess untaxed or unstamped cigarettes. Each wholesale dealer may set aside such portion of its stock of cigarettes as is not intended to be sold or given away in this state and it will not be necessary to affix Nevada cigarette revenue stamps.

3. Every wholesale dealer shall, at the time of shipping or delivering any unstamped cigarettes to a point outside of this state, make a duplicate invoice and transmit such duplicate invoice to the Department, at Carson City, not later than the 15th day of the following month.

4. Within 30 days after any wholesale dealer ships any unstamped cigarettes to any destination outside Nevada, the dealer shall send to the state of destination a written notice of the fact of such shipment and whatever other information is required by such state.

5. If a wholesale dealer knowingly or negligently fails to comply with the requirements of this section, the Department may:

(a) Impose a civil penalty pursuant to NRS 370.523;

(b) Suspend or revoke its license or permit, as provided in NRS 370.595; or

[Part 14:192:1947; A 1949, 598; 1951, 124; 1953, 101]—(NRS A 1973, 1009; 1975, 1720; 2019, 630)

NRS 370.295 Transportation of cigarettes: Invoices to accompany shipment. Except for a consumer, every person who transports cigarettes upon the public highways, roads or streets of this state shall have in his or her actual possession invoices or delivery tickets for such cigarettes, which shall show the true name and address of the consignor or seller, the true name of the consignee or purchaser and the quantity and brands of the cigarettes so transported.

(Added to NRS by 1973, 1005)

NRS 370.301 Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes.

1. If any unstamped cigarettes are consigned to or purchased by any person in this State, such purchaser or consignee must be a person authorized by this chapter to possess unstamped cigarettes.

2. If invoices or delivery tickets for unstamped cigarettes are lacking, if the name or address of the consignee or purchaser is falsified or if the purchaser or consignee is not authorized by this chapter to possess unstamped cigarettes, the cigarettes transported are subject to seizure and sale under the provisions of NRS 370.270.

3. Transportation of cigarettes through this State from a point outside this State to a point in some other state is not a violation of this section if the person transporting the cigarettes has in his or her possession adequate invoices or delivery tickets which give the true name and address of the out-of-state seller or consignor and the out-of-state purchaser or consignee.

4. In any case where the Department, its duly authorized agent or any peace officer of the State has knowledge or reasonable grounds to believe that any vehicle is transporting cigarettes in violation of this chapter, the Department, agent or peace officer may stop the vehicle and inspect it for contraband cigarettes.

(Added to NRS by 1973, 1005; A 1975, 1720; 2005, 1196)

NRS 370.310 Sale or distribution of tax-free cigarettes by vending machine prohibited. No tax-free cigarettes shall be sold or otherwise distributed in any way by any coin-operated cigarette vending machine.

[Part 14:192:1947; A 1949, 598; 1951, 124; 1953, 101]—(NRS A 1973, 1009)

NRS 370.315 Sale of cigarettes in various packages. A manufacturer of cigarettes who wishes to sell cigarettes in packages that contain other than 20 cigarettes must so notify the Department not less than 90 days before the manufacturer may sell those packages of cigarettes in this state.

(Added to NRS by 1989, 2183)

NRS 370.321 Duties of person who accepts order for delivery sale; civil penalties.

1. A person who accepts an order for a delivery sale shall comply with all of the requirements of this chapter and chapters 202, 370A, 372 and 374 of NRS, and all other laws of this State generally applicable to sales of cigarettes, cigarette paper or other tobacco products that occur entirely within this State.

2. In addition to any other penalty authorized by law, the Attorney General may seek civil penalties against any person engaging in delivery sales in violation of this chapter or chapter 202 of NRS. Each violation is subject to a civil penalty in an amount not to exceed $1,000. Any civil penalty recovered pursuant to this section for a violation of NRS 202.24935 must be deposited into a separate account in the State General Fund to be used for the enforcement of this section and NRS 202.2493 and 202.2494.

(Added to NRS by 2005, 1188; A 2021, 448)

1. Except as otherwise provided in subsection 3, not later than the 10th day of each calendar month, each person who sells, transfers, ships or otherwise delivers cigarettes, roll-your-own tobacco or smokeless tobacco into this State, except a common carrier, shall submit to the Department a report for the immediately preceding calendar month that includes the information required by subsection 2.

2. Each report submitted pursuant to subsection 1 must:

(a) Be on the form prescribed by the Attorney General;

(b) Include a certification by the person who submits the report that the information provided in the report is complete and accurate;

(c) Include the total number of cigarettes or amount of roll-your-own tobacco or smokeless tobacco sold, transferred, shipped or otherwise delivered by the person in or into this State; and

(d) Include for each sale, transfer, shipment or other delivery of cigarettes, roll-your-own tobacco or smokeless tobacco the following information:

(1) The quantity of cigarettes, roll-your-own tobacco or smokeless tobacco sold, transferred, shipped or otherwise delivered, identified by manufacturer and brand family;

(2) The invoice date and number;

(3) The name and address of the person to whom the cigarettes, roll-your-own tobacco or smokeless tobacco were sold, transferred, shipped or otherwise delivered; and

(4) The name and address of the person who transferred, shipped or otherwise delivered the cigarettes, roll-your-own tobacco or smokeless tobacco.

3. Any person who, in the 24 calendar months immediately preceding the date on which a report required by subsection 1 must be submitted, sold, transferred, shipped or otherwise delivered cigarettes, roll-your-own tobacco or smokeless tobacco into this State, other than a common carrier, must submit the report even if the person did not sell, transfer, ship or otherwise deliver cigarettes, roll-your-own tobacco or smokeless tobacco into this State in the calendar month covered by the report.

4. A manufacturer or importer shall, upon request, provide to the Attorney General a copy of each report filed by the manufacturer or importer in another state that is similar to the report required by subsection 1.

5. Each nonparticipating manufacturer or importer shall:

(a) Submit to the Attorney General a copy of the federal tax return of the manufacturer or importer and a copy of all monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Forms 5210.5, 5220.6 or any subsequent corresponding form, and all adjustments, changes and amendments to such reports not later than 60 days after the close of the quarter in which the return or report is filed; or

(b) Submit to the United States Department of the Treasury a request or consent pursuant to 26 U.S.C. § 6103(c) authorizing the Alcohol and Tobacco Tax and Trade Bureau of the United States Department of the Treasury and, in the case of a foreign manufacturer or importer, United States Customs and Border Protection of the United States Department of Homeland Security, to disclose to the Attorney General the federal tax return of the manufacturer or importer not later than 60 days after the close of the quarter in which the return is filed.

6. Except as otherwise provided in this subsection, any information received by the Attorney General pursuant to this section is confidential. The Attorney General may share any information received pursuant to this section with the Department, the Nevada Tax Commission, a taxing authority or law enforcement agency of another state or with any other entity authorized by the Attorney General to aggregate such information.

7. A copy of each report required by subsection 1 must be retained for not less than 5 years after the date on which the report must be submitted unless the Department, in writing, authorizes the report to be removed or destroyed at an earlier time.

(Added to NRS by 2005, 1190; A 2017, 1000)

Use Tax

NRS 370.350 Levy; amount; exemptions.

1. Except as otherwise provided in subsection 3, a tax is hereby levied and imposed upon the use of cigarettes in this state.

2. The amount of the use tax is 90 mills per cigarette.

3. The use tax does not apply where:

(a) Nevada cigarette revenue stamps have been affixed to cigarette packages as required by law.

(b) Tax exemption is provided for in this chapter.

[1:178:1953]—(NRS A 1959, 117; 1961, 676; 1969, 1132; 1983, 711; 1985, 473; 1987, 1737; 1989, 2188, 2191; 1991, 287; 2003, 20th Special Session, 169; 2015, 2902)

NRS 370.360 Payment of tax; reports. Every person using or consuming cigarettes subject to taxation on the use thereof under the provisions of NRS 370.350 shall pay such tax and make such reports thereon to the Department under such regulations as may be prescribed by the Department.

[2:178:1953]—(NRS A 1973, 1009; 1975, 1721)

Sale of Cigarettes by Wholesale Dealer

NRS 370.371 Prevention of competition by wholesale dealer; purchase of cigarettes below cost by retail dealer; penalty; prima facie evidence.

1. A wholesale dealer shall not engage in predatory pricing with intent to injure competitors or destroy or lessen competition substantially by:

(a) Advertising, offering to sell or selling at wholesale, cigarettes at less than the cost to the wholesale dealer; or

(b) Offering any rebate or concession in price or giving any rebate or concession in price in connection with the sale of cigarettes.

2. A retail dealer shall not engage in predatory pricing with the intent to injure competitors or destroy or lessen competition substantially by:

(a) Inducing, attempting to induce, procuring or attempting to procure the purchase of cigarettes at a price less than the cost to the wholesale dealer; or

(b) Inducing, attempting to induce, procuring or attempting to procure any rebate or concession in connection with the purchase of cigarettes.

3. A person who violates the provisions of this section shall be punished by a fine of not more than $50 for each offense.

4. Evidence of:

(a) An advertisement, an offer to sell or the sale of cigarettes by a wholesale dealer at less than the cost to the wholesale dealer;

(b) An offer of a rebate in price, the giving of a rebate in price, an offer of a concession or the giving of a concession in connection with the sale of cigarettes; or

(c) The inducement, attempt to induce, procurement or attempt to procure the purchase of cigarettes at a price less than the cost to the wholesale dealer,

Ê is prima facie evidence of intent and likelihood to injure competition and to destroy or lessen competition substantially.

(Added to NRS by 1989, 1514; A 1993, 2473)

NRS 370.3715 Adoption of regulations by Nevada Tax Commission. The Commission may adopt regulations for the enforcement of NRS 370.371 to 370.378, inclusive.

(Added to NRS by 1989, 1515; A 1993, 2474; 2019, 631)

NRS 370.372 Determination of cost of cigarettes to wholesale dealer. In determining the cost of cigarettes to a wholesale dealer:

1. A fractional part of a cent amounting to 1/10 of 1 cent or more in cost to the wholesale dealer per carton of 10 packages of cigarettes must be rounded off to the next higher cent.

2. The invoice cost of cigarettes purchased at a forced sale, bankruptcy sale, closeout sale or other sale outside of the ordinary channels of trade must not be used to justify a price lower than the replacement cost of cigarettes to the wholesale dealer in the quantity last purchased through the ordinary channels of trade.

(Added to NRS by 1989, 1515; A 1993, 2474)

NRS 370.3725 Selling price of wholesale dealer in certain circumstances. In advertisements, offers for sale or sales involving two or more items, at least one of which is cigarettes, at a combined price, and in advertisements, offers for sale or sales involving the giving of a concession, the wholesale dealer’s selling price must not be below the cost to the wholesale dealer of the cigarettes included in such transactions and the invoice cost of all other articles, products, commodities and concessions included in the advertisements, offers for sale or sales, whether the cost is paid by the retail dealer, the wholesale dealer or any other person.

(Added to NRS by 1989, 1515)

NRS 370.373 Sale by wholesale dealer of cigarettes bought from another wholesale dealer. A wholesale dealer who sells cigarettes bought from another wholesale dealer to a retail dealer, or for use or consumption, shall be deemed to be making a sale at wholesale.

(Added to NRS by 1989, 1515; A 1993, 2475)

NRS 370.3735 Certain sales at wholesale exempted. The provisions of NRS 370.371 to 370.378, inclusive, do not apply to a sale at wholesale made:

1. As an isolated transaction and not in the usual course of business;

2. When cigarettes are advertised, offered for sale or sold in a bona fide clearance sale for the purpose of discontinuing trade in the cigarettes, and the advertisement, offer to sell or sale states the reason therefor and the quantity of cigarettes advertised, offered for sale or to be sold;

3. When cigarettes are advertised, offered for sale or sold as imperfect or damaged and the advertising, offer to sell or sale states the reason therefor and the quantity of cigarettes advertised, offered for sale or to be sold;

4. When cigarettes are sold upon the final liquidation of a business; or

5. When cigarettes are advertised, offered for sale or sold by a fiduciary or other officer acting under the order or direction of a court.

(Added to NRS by 1989, 1515; A 2019, 631)

NRS 370.374 Meeting lawful price of competitor.

1. A wholesale dealer may advertise, offer to sell or sell cigarettes at a price made in good faith to meet the lawful price of a competitor who is rendering the same type of service and is selling the same article at cost to him or her as a wholesale dealer.

2. The price of cigarettes advertised, offered for sale or sold under an exception specified in NRS 370.3735 or at a bankruptcy sale is not the price of a competitor for the purposes of this section.

3. In the absence of proof of the price of a competitor, the lowest cost to the wholesale dealer determined by a survey of costs that is made in accordance with recognized statistical and cost-accounting practices for a trade area shall be deemed the price of a competitor.

(Added to NRS by 1989, 1516; A 1993, 2475)

NRS 370.376 Contract in violation of provisions is void. A contract made by a person in violation of any of the provisions of NRS 370.371 to 370.378, inclusive, is void and no recovery thereon may be made.

(Added to NRS by 1989, 1516; A 2019, 631)

NRS 370.378 Action to prevent, restrain or enjoin a violation or threatened violation of provisions; action for damages and costs.

1. An action may be maintained in any court of competent jurisdiction to prevent, restrain or enjoin a violation or threatened violation of any provision of NRS 370.371 to 370.378, inclusive. An action may be instituted by any person injured by a violation or threatened violation of NRS 370.371 to 370.378, inclusive, or by the Attorney General upon the request of the Executive Director. If in such an action, a violation or threatened violation is established, the court shall enjoin and restrain, or otherwise prohibit the violation or threatened violation. In such an action it is not necessary that actual damages to the plaintiff be alleged or proved, but where alleged and proved, the plaintiff, in addition to injunctive relief and costs of the suit, including reasonable attorney’s fees, may recover from the defendant the actual damages sustained by the plaintiff.

2. If no injunctive relief is sought or required, any person injured by a violation of the provisions of NRS 370.371 to 370.378, inclusive, may maintain an action for damages and costs, including attorney’s fees, in any court of competent jurisdiction.

(Added to NRS by 1989, 1516; A 2019, 631)

Penalties and Enforcement

NRS 370.380 Unlawful acts regarding licenses or stamps; unlawful possession of unstamped cigarettes; penalty.

1. It is unlawful for a person, with the intent to defraud the State:

(a) To alter, forge or counterfeit any license or stamp provided for in this chapter;

(b) To have in his or her possession any forged, counterfeited, spurious or altered license or stamp with the intent to use the same, knowing or having reasonable grounds to believe the same to be such;

(c) To have in his or her possession one or more cigarette stamps which he or she knows have been removed from the pieces of packages or packages of cigarettes to which they were affixed;

(d) To affix to any piece of a package or package of cigarettes a stamp which he or she knows has been removed from any other piece of a package or package of cigarettes; or

(e) To have in his or her possession for the purpose of sale cigarettes which do not bear indicia of the State of Nevada excise tax stamping. Presence of the cigarettes in a cigarette vending machine is prima facie evidence of the purpose to sell.

2. A person who violates any of the provisions of subsection 1 is guilty of a category C felony and shall be punished as provided in NRS 193.130.

[3.1:192:1947; added 1951, 124]—(NRS A 1965, 1246; 1967, 562; 1971, 1168; 1979, 1467; 1995, 1271; 2005, 1197; 2019, 631)

NRS 370.382 Unlawful fraudulent acts; penalty.

1. It is unlawful for a person, with the intent to defraud the State:

(a) To fail to keep or make any record, return, report or inventory, or keep or make any false or fraudulent record, return, report or inventory, required pursuant to NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive, or any regulations adopted for the administration or enforcement of those provisions;

(b) To refuse to pay any tax imposed pursuant to NRS 370.090 to 370.327, inclusive, or attempt in any manner to evade or defeat the tax or the payment thereof;

(d) To sell or possess for the purpose of sale any counterfeit stamp;

(e) To have in his or her possession any counterfeit stamp, with the intent to use the counterfeit stamp, knowing or having reasonable grounds to believe the stamp to be a counterfeit stamp;

(f) To have in his or her possession any stamp which he or she knows has been removed from any cigarette package to which it was affixed;

(g) To affix to any cigarette package a stamp which he or she knows has been removed from any other cigarette package; or

(h) To fail to comply with any requirement of NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive.

2. A person who violates any of the provisions of subsection 1 is guilty of a category C felony and shall be punished as provided in NRS 193.130.

(Added to NRS by 2005, 1191; A 2009, 166; 2019, 632)

1. A wholesale dealer shall not affix a Nevada cigarette revenue stamp upon, and a wholesale dealer or a retail dealer shall not knowingly or negligently accept or possess, a package, carton, packet or other container of cigarettes which:

(a) Does not meet the requirements of the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. §§ 1331 et seq., for the placement of labels, warnings or any other information required by that Act to be placed upon a container of cigarettes sold within the United States;

(b) Is labeled as “for export only,” “U.S. tax exempt,” “for use outside the U.S.” or with similar wording indicating that the manufacturer did not intend for the product to be sold in the United States unless the wholesale dealer or retail dealer is legally authorized to possess tax-exempt cigarettes for the purposes of export;

(c) Has been altered by the unauthorized addition or removal of wording, labels or warnings described in paragraph (a) or (b);

(d) Has been exported from the United States after January 1, 2000, and imported into the United States in violation of 26 U.S.C. § 5754;

(e) Has been imported into the United States in violation of 19 U.S.C. § 1681a;

(f) Was manufactured, packaged or imported by a person who has not complied with 15 U.S.C. § 1335a with regard to the cigarettes;

(g) Violates a federal trademark or copyright law; or

(h) Violates any other federal statute or regulation or with respect to which any federal statute or regulation has been violated.

2. A person shall not:

(a) Affix Nevada cigarette revenue stamps on;

(b) Sell or distribute in this state; or

Ê cigarettes manufactured for export outside the United States.

3. The Department may impose a penalty on a wholesale or retail dealer who violates subsection 1 or 2 as follows:

(a) For the first violation, a penalty of $5,000.

(b) For each subsequent violation, a penalty of $10,000.

4. Notwithstanding any other provision of law, the Department shall seize and destroy cigarettes upon which a revenue stamp was placed in violation of subsection 1 or 2.

5. As used in this section, “cigarettes manufactured for export outside the United States” means cigarettes contained in a package or carton which indicates that the cigarettes are tax exempt and for use outside the United States.

(Added to NRS by 1999, 1666; A 2001, 2136; 2019, 632)

NRS 370.390 Penalty for violation of NRS 370.090 to 370.315, inclusive. Except as otherwise provided in NRS 370.382, any person violating any of the provisions of NRS 370.090 to 370.315, inclusive, or 370.531 to 370.597, inclusive, is guilty of a gross misdemeanor.

[Part 16:192:1947; 1943 NCL § 6528.16]—(NRS A 1965, 1247; 1967, 563; 1971, 1169; 2005, 1197; 2019, 633)

NRS 370.400 Penalty for violation of NRS 370.350 or 370.360. Any person who:

1. Willfully fails, neglects or refuses to make any report required by NRS 370.350 or 370.360, or required by rules and regulations lawfully promulgated under the provisions of NRS 370.350 or 370.360; or

2. Knowingly makes any false statement in any such report,

Ê is guilty of a misdemeanor.

[4:178:1953]—(NRS A 1967, 563; 1989, 1597)

NRS 370.405 Unlawful sale or possession of contraband tobacco products; penalties.

1. It is unlawful for any person knowingly to sell or to possess for the purpose of sale any contraband tobacco products. The presence of any contraband tobacco products in a vending machine is prima facie evidence of the purpose to sell those products.

2. A person who violates any provision of subsection 1 is guilty of:

(a) For the first offense involving contraband tobacco products having a value of $25 or more but less than $250, a misdemeanor.

(b) For each subsequent offense involving contraband tobacco products having a value of $25 or more but less than $250, a category D felony and shall be punished as provided in NRS 193.130.

(d) For each subsequent offense involving contraband tobacco products having a value of $250 or more, a category C felony and shall be punished as provided in NRS 193.130.

(Added to NRS by 2005, 1192; A 2007, 2057)

NRS 370.410 Penalty for exporting, importing or possessing contraband tobacco products. Except as otherwise provided in NRS 370.405, any person exporting, importing, possessing or constructively possessing contraband tobacco products is guilty of a gross misdemeanor.

(Added to NRS by 1973, 1006; A 2005, 1197; 2007, 2057)

NRS 370.413 Authority to search for evidence of violation. In order to obtain evidence of any violation of this chapter, the Department, its agents, and all peace officers and revenue-collecting officers of this State may enter and inspect, without a warrant during normal business hours and with a warrant at any other time:

1. The facilities and records of any manufacturer, wholesale dealer or retail dealer; and

2. Any other place where they may have reason to believe contraband tobacco products are stored, warehoused or kept for sale.

(Added to NRS by 1965, 301; A 1975, 1714; 2005, 1193; 2007, 2057)

1. The Department, its agents, sheriffs within their respective counties and all other peace officers of the State of Nevada shall seize any counterfeit stamps, contraband tobacco products, machinery used to manufacture contraband tobacco products and cigarette rolling machines being used in violation of any provision of this chapter that are found or located in the State of Nevada.

2. A sheriff or other peace officer who seizes stamps, contraband tobacco products, machinery or cigarette rolling machines pursuant to this section shall provide written notification of the seizure to the Department not later than 5 working days after the seizure. The notification must include the reason for the seizure.

3. After consultation with the Department, the sheriff or other peace officer shall transmit the contraband tobacco products to the Department if:

(a) The contraband tobacco products consist of cigarettes and:

(1) Except for revenue stamps being properly affixed as required by this chapter, the cigarettes comply with all state and federal statutes and regulations; and

(2) The Department approves the transmission of the cigarettes; or

(b) The contraband tobacco products consist of any other tobacco products and the Department approves the transmission of the other tobacco products.

4. Upon the receipt of any:

(a) Cigarettes pursuant to subsection 3, the Department shall dispose of the cigarettes as provided in subsection 4 of NRS 370.270; or

(b) Other tobacco products pursuant to subsection 3, the Department shall:

(1) Sell the other tobacco products to the highest bidder among the licensed wholesale dealers in this State after due notice to all licensed Nevada wholesale dealers has been given by mail to the addresses contained in the Department’s records; or

(2) If there is no bidder, or in the opinion of the Department the quantity of the other tobacco products is insufficient, or for any other reason such disposition would be impractical, destroy or dispose of the other tobacco products as the Department may see fit.

Ê The proceeds of all sales pursuant to this paragraph must be classed as revenues derived under the provisions of NRS 370.440 to 370.503, inclusive.

5. The sheriff or other peace officer who seizes any stamps, contraband tobacco products, machinery or cigarette rolling machines pursuant to this section shall:

(a) Destroy the stamps, machinery and cigarette rolling machines; and

(b) If he or she does not transmit the contraband tobacco products to the Department, destroy the contraband tobacco products.

6. In addition to any other penalty provided by law, the Department may impose a civil penalty upon a person who violates NRS 370.405 or 370.410 resulting in the seizure of counterfeit stamps, contraband tobacco products, machinery or cigarette rolling machines pursuant to this section in the amount of $10,000 or the total costs incurred by the Department for the transportation, storage and disposal of the counterfeit stamps, contraband tobacco products, machinery or cigarette rolling machines, whichever is greater.

7. All penalties imposed pursuant to subsection 6 must be paid to the Department in the form of remittances payable to the Department and deposited in a separate account in the State General Fund to be used for the enforcement of the provisions of this section.

(Added to NRS by 1973, 1005; A 1975, 1721; 2001, 2137; 2005, 1197; 2007, 2058; 2015, 2958; 2019, 633; 2023, 441)

NRS 370.419 Forfeiture of property on premises of wholesale or retail dealer who commits certain fraudulent acts. All fixtures, equipment and other materials and personal property on the premises of any wholesale or retail dealer who, with intent to defraud the State:

1. Fails to keep or make any record, return, report or inventory required pursuant to NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive;

2. Keeps or makes any false or fraudulent record, return, report or inventory required pursuant to NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive;

3. Refuses to pay any tax imposed pursuant to NRS 370.090 to 370.327, inclusive; or

4. Attempts in any manner to evade or defeat the requirements of NRS 370.090 to 370.327, inclusive, or 370.531 to 370.597, inclusive,

Ê is subject to forfeiture pursuant to NRS 179.1156 to 179.1205, inclusive.

(Added to NRS by 2005, 1191; A 2009, 167; 2019, 634)

NRS 370.430 Penalty for exportation of unstamped cigarettes to unauthorized persons. Any dealer who exports cigarettes which do not bear revenue stamps from Nevada to a person in another state who is not authorized by that state to possess unstamped cigarettes is guilty of a gross misdemeanor.

(Added to NRS by 1973, 1006; A 1977, 789)

OTHER TOBACCO PRODUCTS

NRS 370.440 Definitions. As used in NRS 370.440 to 370.503, inclusive, unless the context otherwise requires:

1. “Alternative nicotine product” has the meaning ascribed to it in NRS 370.008.

2. “Other tobacco product” has the meaning ascribed to it in NRS 370.0318.

3. “Retail dealer” means any person who is engaged in selling other tobacco products to ultimate consumers.

4. “Sale” means any transfer, exchange, barter, gift, offer for sale, or distribution for consideration of other tobacco products.

5. “Ultimate consumer” means a person who purchases one or more other tobacco products for his or her household or personal use and not for resale.

6. “Wholesale dealer of other tobacco products” means any person who:

(a) Maintains a place of business in this State, purchases other tobacco products from the manufacturer or a wholesale dealer and possesses, receives, sells or otherwise disposes of such other tobacco products to wholesale dealers or retail dealers within this State;

(b) Does not maintain a place of business in this State and sells or otherwise disposes of other tobacco products by any means, including, without limitation, through an Internet website, to wholesale dealers, retail dealers or ultimate consumers within this State; or

(c) Manufactures, produces, fabricates, assembles, processes, labels or finishes other tobacco products within this State.

7. “Wholesale price” means:

(a) Except as otherwise provided in paragraph (b), the price for which other tobacco products are sold to a wholesale dealer of other tobacco products, valued in money, whether paid in money or otherwise, without any discount or other reduction on account of any of the following:

(1) Trade discounts, cash discounts, special discounts or deals, cash rebates or any other reduction from the regular sales price;

(2) The cost of materials used, labor or service cost, interest charged, losses or any other expenses;

(3) The cost of transportation of the other tobacco products before its purchase by the wholesale dealer of other tobacco products;

(4) Any services that are a part of the sale, including, without limitation, shipping, freight, warehousing, customer service, advertising or any other service related to the sale; or

(5) The amount of any tax, not including any excise tax, imposed by the United States upon or with respect to the other tobacco product.

(b) For other tobacco products sold to a retail dealer or an ultimate consumer by a wholesale dealer of other tobacco products described in paragraph (c) of subsection 6, the established price for which the other tobacco product is sold to the retail dealer or ultimate consumer before any discount or other reduction is made.

(Added to NRS by 1983, 707; A 1991, 655, 2281; 1997, 1504; 2001, 1595; 2013, 160; 2015, 2496; 2019, 635)

NRS 370.447 Required inventory for wholesale dealer. Each person licensed as a wholesale dealer of other tobacco products shall keep on hand at all times other tobacco products of a wholesale value of at least $5,000.

(Added to NRS by 2019, 621)

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.

(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)