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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]

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, […]

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 […]

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 […]

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.

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 […]

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 […]

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 […]

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 […]

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 […]

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 […]