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State guides / Nevada

State guide

Nevada tobacco, cigar and vapor compliance

Nevada taxes cigars, pipe tobacco, smokeless, roll-your-own, vapor products and synthetic nicotine products at 30 percent of the wholesale price, collected from licensed wholesale dealers. Since January 1, 2026, online and mail-order sellers of cigars and pipe tobacco also need their own Remote Retail Seller license and file a monthly return.

Checked against Nevada statutes, regulations and agency guidance on September 28, 2026. Cigarettes are outside our scope and are covered here only where their rules reach other products.

30%OTP tax on the wholesale price of cigars, pipe tobacco, smokeless, RYO, vapor and synthetic nicotine products.
50ยขPer-cigar cap on premium cigars (30 cent floor), which expires June 30, 2027.
20thMonthly OTP and remote retail seller returns are due by the 20th, even if you had no sales.
Dec 31Renewal deadline for every Nevada tobacco license; fees unpaid by January 15 cancel the license.

Show what applies to you

Pick your business and products. The guide hides the licenses, returns and rules that do not apply to that profile.

Nevada in brief

Nevada taxes every in-scope product except cigarettes under one 'other tobacco products' (OTP) tax of 30 percent of the wholesale price. The tax covers cigars, pipe tobacco, smokeless, roll-your-own, wraps and leaf, vapor products (since January 1, 2020) and alternative nicotine products. Premium cigars (hand rolled, whole leaf wrapper, no filter or mouthpiece) have a per-cigar floor of 30 cents and a cap of 50 cents, but that rule expires June 30, 2027. After that, premium cigars pay a flat 30 percent unless the Legislature acts. The licensed wholesale dealer of OTP pays the tax. That includes in-state distributors and manufacturers and any out-of-state seller that sells to Nevada wholesale or retail dealers, even a brand that sells only to a Nevada wholesaler; the out-of-state dealer pays the tax on its sales to retail dealers or consumers, while on sales to a Nevada wholesaler the tax attaches when that wholesaler first possesses or receives the product. They file a monthly return by the 20th, even with no activity, and keep 0.25 percent if they file and pay on time. Since January 1, 2026 (AB 471), anyone selling cigars or pipe tobacco to Nevada consumers without meeting them in person needs a Remote Retail Seller license: $650 a year and a $1,000 minimum bond. Once the seller passes $100,000 in receipts or 200 sales in a calendar year, it pays 30 percent of its actual cost on a monthly return. Every retail location needs a $50 tobacco retail license. All licenses are per location and run on the calendar year, with renewals due by December 31. Age is 21, and age must be checked by ID scanning for anyone under 40. The Department of Taxation says nicotine pouches made with tobacco-derived nicotine are not taxable but synthetic nicotine pouches are.

Licenses and permits

What each type of business needs before selling into Nevada.

Tobacco Retail License

Who needs it
Retailer
Agency
Nevada Department of Taxation
Fee
$50 per year; prorated by month of issue (Jan $50 down to $12.50 for Oct to Dec)
Bond
None stated
Term
Calendar year
Renewal
Renewal form and fee must be received by December 31; fee due January 1 and license cancels automatically if not paid by January 15; reinstatement requires fee plus 5% penalty

Required for each business location selling cigarettes, OTP, vapor products (including e-liquids with or without nicotine, cartridges and components) or alternative nicotine products to consumers. No product may be on site until the license is issued and posted. Application EXC-F033 (or EXC-F034); requires local business license and Nevada state business license. Review may take up to 60 days.

All products

NRS 370.567; NRS 370.587; Form EXC-F033 Source

Wholesale Dealer of Other Tobacco Products License (OTP Wholesale)

Who needs it
Distributor or wholesaler, Importer, US manufacturer, Manufacturer outside the US, Online or remote seller
Agency
Nevada Department of Taxation
Fee
$650 per year; prorated by month, minimum 25% ($162.50)
Bond
Bond equal to the largest amount of tax paid by the wholesale dealer in any quarter of the preceding year (or a comparable amount if there is no history), never less than $1,000 (NRS 370.589(1)(b)); surety bond on EXC-F036. The Department may waive the bond after 5 consecutive years of satisfactory payment (NRS 370.589(4)).
Term
Calendar year
Renewal
Renewal received by December 31; fee due January 1; auto-cancelled if unpaid by January 15; reinstatement with 5% penalty

A wholesale dealer of OTP includes: a person with a Nevada place of business who buys OTP from manufacturers or wholesalers and sells to Nevada dealers; a person that does not maintain a place of business in Nevada and sells or otherwise disposes of OTP by any means to wholesale dealers or retail dealers in Nevada (NRS 370.440(7)(a)(2), as amended in 2025), so an out-of-state brand selling only to a Nevada wholesaler needs this license; and anyone who manufactures, produces, assembles, processes, labels or finishes OTP in Nevada. Licenses are location specific; separate warehouse/logistics license needed for storage sites. Out-of-state wholesalers must attach a registered agent proof. AB 471 (2025) excludes remote retail sellers from this definition (NRS 370.440(7)(b)). Under NRS 370.450(3)(a)(2) the out-of-state dealer owes the tax only on sales to retail dealers or ultimate consumers; on sales to a Nevada wholesale dealer the tax attaches when that wholesale dealer first possesses or receives the product.

All products

NRS 370.440; NRS 370.450; NRS 370.567; NRS 370.587; NRS 370.589; Form EXC-F034 Source

Remote Retail Seller License

Who needs it
Online or remote seller
Agency
Nevada Department of Taxation
Fee
$650 per year; prorated by month (Jan $650 down to $162.50 for Oct to Dec)
Bond
Security bond equal to the largest amount of tax precollected by the remote retail seller in any quarter of the preceding year, but not less than $1,000 (AB 471 sec. 3.9)
Term
Calendar year
Renewal
Renewal form and fee must be received by December 31

New from January 1, 2026 under AB 471 (Statutes 2025, ch. 477). Required for anyone making non-face-to-face (phone, mail, internet, carrier delivery) sales of cigars or pipe tobacco to Nevada consumers. Cannot operate, buy or possess product before the license is issued; Department recommends applying at least 60 days ahead. Must use an independent third-party age verification service. Application EXC-F041 via My Nevada Tax, email or mail.

Premium cigarsMachine-made cigars and cigarillosLittle cigarsPipe tobacco

NRS 370.5031 to 370.50321 (AB 471, 2025); Form EXC-F041 Source

Warehouse / Distribution Center / Logistics Company License

Who needs it
Distributor or wholesaler, Importer, US manufacturer, Manufacturer outside the US, Online or remote seller
Agency
Nevada Department of Taxation
Fee
No fee
Bond
None stated
Term
Calendar year
Renewal
Annual

Warehouses or distribution centers run by the licensee or a third-party logistics provider need their own license before receiving product.

All products

NRS 370.567; NRS 370.587(2); Form EXC-F035 Source

Event-Specific Tobacco License

Who needs it
Retailer, Distributor or wholesaler
Agency
Nevada Department of Taxation
Fee
Not confirmed
Bond
Not confirmed
Term
Event
Renewal
Per event

Temporary license for sales at a specific event. Terms not reviewed; see open questions.

All products

Form EXC-F046 Source

Excise taxes

Rates, what they apply to and who pays them.

Other Tobacco Products (OTP) excise tax

Rate
30%
Base
Wholesale price, meaning the price charged to the wholesale dealer before trade, cash or special discounts and rebates, and excluding transportation and services like freight, warehousing and advertising. For a manufacturer selling direct to retailers or consumers, its established price before discounts.
Who pays
Licensed wholesale dealer of OTP. Tax attaches when an in-state wholesale dealer first possesses or receives the product, when an out-of-state wholesale dealer sells to a Nevada retailer or consumer, or when OTP made in Nevada is sold.
Effective
30% in force; vapor products added January 1, 2020 (SB 263, 2019)

Wholesale dealer keeps a 0.25% collection allowance if the tax is paid on time. Invoices to retailers must include the tax in the price, not as a separate charge (NAC 370.150). Credits for out-of-state, tribal, military and returned products are claimed on OTP Forms #2 to #4.

All products except premium cigars, nicotine pouches

NRS 370.440; NRS 370.450; NAC 370.150; Form EXC-F038 Source

OTP excise tax on premium cigars (floor and cap)

Rate
30% of wholesale price, but not less than $0.30 and not more than $0.50 per premium cigar
Base
Wholesale price, computed per cigar
Who pays
Licensed wholesale dealer of OTP
Effective
July 1, 2023 through June 30, 2027 (AB 232, 2023). From July 1, 2027 the statute reverts to a flat 30% with no floor or cap.

Premium cigar means a cigar rolled by hand, with a wrapper made of whole tobacco leaves and no filter or mouthpiece. Reported on lines 9 to 15 of EXC-F038 with OTP Form #6.

Premium cigars

NRS 370.450(1)(b); AB 232 (2023) sec. effective/expiration clause Source

OTP excise tax on alternative nicotine products (nicotine pouches)

Rate
30% of wholesale price for synthetic or tobacco-free nicotine products; Department says products using tobacco-derived nicotine are not taxable
Base
Wholesale price
Who pays
Licensed wholesale dealer of OTP
Effective
Department FAQ issued with AB 471 (effective January 1, 2026)

Department FAQ lists ZYN, VELO, ROGUE and DRYFT as tobacco-derived nicotine, not taxable, and FR3SH, NIIN, 2ONE and FULLY LOADED as synthetic, taxable as alternative nicotine products under NRS 370.008. See open questions.

Nicotine pouches

NRS 370.008; NRS 370.0318; Department AB 471 Tobacco Products FAQs Source

Remote retail seller tax on cigars and pipe tobacco

Rate
30% of actual cost; premium cigars 30% with $0.30 floor and $0.50 cap per cigar until the cap is removed July 1, 2027
Base
Actual cost: the actual price the remote retail seller paid for each stock keeping unit
Who pays
Licensed remote retail seller, once it has more than $100,000 in cumulative gross receipts or 200 or more separate remote retail sales into Nevada in the current or preceding calendar year; tax then applies to all later sales
Effective
January 1, 2026 (AB 471); premium cigar floor and cap removed July 1, 2027 (AB 471 sec. 20.5)

No collection allowance appears on the RRS return.

Premium cigarsMachine-made cigars and cigarillosLittle cigarsPipe tobacco

NRS 370.5031 to 370.50321; AB 471 (2025) secs. 3.3, 20.5, 21; Form EXC-F040 Source

Returns and reports

What gets filed, how often and when it is due.

Other Tobacco Products Excise Tax Return

Form
EXC-F038 with EXC-F039 back-up forms (OTP Forms #1 to #6)
How often
Monthly
Due
20th day of the following month (next business day if weekend or holiday), with payment
Zero returns
Yes, file even with no activity
Where
My Nevada Tax (https://mynvtax.nv.gov)

Filed by in-state and out-of-state wholesale dealers of OTP. Form #1 all products received or sold into Nevada; #2 out-of-state and exempt sales; #3 previously taxed then exempt; #4 returns to manufacturer; #5 roll-your-own tobacco; #6 premium cigars. Signed affidavit required. 0.25% collection allowance only if timely.

All products

NRS 370.465; NAC 370.160; Form EXC-F038 Source

Remote Retail Seller Tax Return

Form
EXC-F040 with EXC-F041 RRS back-up forms
How often
Monthly
Due
20th day of the month following the reporting month, with payment
Zero returns
Yes, file even with no activity
Where
My Nevada Tax (https://mynvtax.nv.gov)

Required from licensing. Reports all cigars and pipe tobacco received or brought into Nevada and sold to Nevada consumers. Schedules: Form #1 products received, Form #2 products sold, and affidavit.

Premium cigarsMachine-made cigars and cigarillosLittle cigarsPipe tobacco

NRS 370.5031 to 370.50321; Form EXC-F040; proposed NAC (LCB R086-26I) Source

P.A.C.T. Act / NRS 370.327 monthly shipment report

Form
EXC-F042 (PA-1, PA-2)
How often
Monthly
Due
10th day of each month for the previous month
Zero returns
Yes, file even with no activity
Where
Electronic delivery to the Department of Taxation and the Attorney General

State law covers anyone who sells, ships or delivers cigarettes, roll-your-own or smokeless tobacco into Nevada; the Department's form also covers ENDS shipped in interstate commerce under the federal PACT Act. Reports are due every month even with zero shipments; Part 4 applies to anyone who shipped cigarettes, RYO or smokeless into Nevada in the previous 24 months.

Roll-your-ownSmokelessVapor products

NRS 370.327; 15 U.S.C. 376; Form EXC-F042 Source

Monthly Electronic Cigarette Inventory Report

Form
EXC-F037 (XLSX)
How often
Monthly
Due
Not confirmed
Where
My Nevada Tax or email to Excise section

Listed as a monthly report on the Department's tobacco page. Who must file and the due date were not confirmed; see open questions.

Vapor products

Form EXC-F037 Source

One-Time OTP Excise Tax Return

Form
EXC-F048
How often
Event
Due
Not confirmed
Zero returns
No
Where
My Nevada Tax

One-time return listed by the Department for OTP tax not otherwise reported. Use cases not confirmed.

All products

Form EXC-F048 Source

Product listings and directories

Registries a product must be on before it can be sold.

Nevada Tobacco Directory (MSA compliant manufacturers and brands)

Who files
US manufacturer, Manufacturer outside the US, Importer, Distributor or wholesaler
Fee
Not confirmed
Deadline
Annual certification; directory updated often (latest notice 8-14-2026)

Only cigarette brands of compliant participating or escrow-paying nonparticipating manufacturers may be sold. For MSA escrow purposes, 'cigarette' includes roll-your-own tobacco, with 0.09 ounce counting as one cigarette. Manufacturers certify annually; nonparticipating manufacturers make quarterly escrow deposits, post bonds and file quarterly certificates.

Roll-your-own

NRS 370A.050; NRS 370.665; AG Tobacco Enforcement FAQ Source

Product, flavor and marketing rules

Minimum age 21 and ID scanning

Effective
Age 21 in force; licensee penalty schedule from January 1, 2024 per AG

No sale of tobacco, vapor, alternative nicotine or any nicotine product to anyone under 21. Sellers must check ID, and must use scanning technology or another automated software system for anyone under 40 (casino gaming floors that already bar under-21s may check face to face). Licensee penalties: $2,500, $5,000, $7,500, then $10,000 for violations at the same location within 24 months; separate escalating penalties for the individual seller.

All products

NRS 370.521 Source

No statewide flavor ban

No statewide flavor restriction was found. SB 435 (2025), which would have created a vapor product directory and FDA-authorization requirement, did not pass.

Vapor productsPremium cigarsMachine-made cigars and cigarillosLittle cigars

SB 435 (2025), no further action Source

Product on premises only after licensing

All tobacco licensing is location specific. No product is allowed on site until the license is issued, received and posted at the location.

All products

NRS 370.567; Form EXC-F034 Source

Shipping to consumers

Rules for online and other remote sales delivered to consumers.

Shipping rule

Selling tobacco, vapor or nicotine products over the internet, phone or other electronic network requires age verification through an independent third-party service that checks buyer data against public records to confirm age 21, and packages must be marked 'tobacco products', 'vapor products' or 'nicotine products'. Civil penalty up to $1,000 per violation and possible license suspension or revocation.

All products

NRS 202.24935 Source

Shipping rule

Remote (non-face-to-face) sellers of cigars and pipe tobacco to Nevada consumers must hold a Remote Retail Seller license from January 1, 2026, post a $1,000 minimum bond, file monthly, and pay 30% of actual cost once over $100,000 in receipts or 200 sales in the current or prior calendar year. Operating without a license can lead to seizure and civil penalties up to $1,000 for the first occurrence and $5,000 for each later one.

Premium cigarsMachine-made cigars and cigarillosLittle cigarsPipe tobacco

NRS 370.5031 to 370.50321 (AB 471, 2025) Source

Shipping rule

An out-of-state seller with no Nevada place of business that sells or otherwise disposes of other tobacco products by any means to Nevada wholesale or retail dealers is a wholesale dealer of OTP and must be licensed. It pays the 30% tax on sales to Nevada retail dealers or ultimate consumers; on sales to a Nevada wholesale dealer the tax attaches when that wholesale dealer first possesses or receives the product. Remote retail sellers are excluded from the wholesale dealer definition.

Wraps and leafRoll-your-ownSmokelessVapor productsNicotine pouches

NRS 370.440(7); NRS 370.450(3) Source

Shipping rule

Sellers shipping RYO or smokeless tobacco (and ENDS under the federal PACT Act) into Nevada file monthly reports by the 10th with the Department and the Attorney General, including carrier details for delivery sales.

Roll-your-ownSmokelessVapor products

NRS 370.327; 15 U.S.C. 376 Source

Local rules

Local rule

State law preempts local rules: no state agency or political subdivision may impose more stringent restrictions on the smoking, use, sale, distribution, marketing, display or promotion of tobacco than state law provides (limited school district exception).

NRS 202.249(4) as amended by SB 263 (2019) Source

Local rule

A local government business license is still required and must be attached to the state tobacco license application. Cities and counties may impose additional licensing requirements.

Form EXC-F034; Department Tobacco FAQ Source

Records and audits

Records

Wholesale dealers of OTP must keep complete records, including copies of all invoices, at their place of business for at least 5 years. Retail dealers must keep itemized invoices from wholesale dealers showing the dealer's name, address and purchase date for at least 5 years.

NRS 370.480 Source

Records

All licensees keep receipts, invoices, records, inventory records and financial statements for at least 5 years, on the licensed premises and open to inspection at reasonable hours. OTP purchase invoices must be separate per purchase and show manufacturer, date, invoice number, delivery method and itemized quantities.

NRS 370.593; Department Tobacco FAQ Source

Records

Remote retail sellers keep for 5 years invoices and sales records showing cost, delivery method, quantities and purchaser name and address.

NRS 370.5031 to 370.50321; proposed NAC (LCB R086-26I) Source

Where filers get caught in Nevada

The problems we see most often, and the penalties behind them.

Skipping a no-sale return

Nevada requires the OTP return and the remote retail seller return every month, even when no tax is due. Late payment brings a 10 percent penalty (25 percent for a repeat within 24 months) plus 0.75 percent interest per month.

Losing the collection allowance

OTP wholesale dealers keep 0.25 percent of the tax only if the return and payment arrive by the 20th. A late filing forfeits it on top of penalties and interest.

Letting a license cancel on January 15

Every Nevada tobacco license expires with the calendar year. If the renewal fee is not paid by January 15, the license cancels automatically and reinstatement costs the fee plus a 5 percent penalty.

Shipping cigars to consumers without an RRS license

Since January 1, 2026, non-face-to-face sellers of cigars and pipe tobacco to Nevada consumers must be licensed before they buy, hold or sell product. Operating unlicensed can lead to seizure and civil penalties up to $1,000 for the first occurrence and $5,000 after that.

Budgeting for the premium cigar cap after mid-2027

The 50 cent per-cigar cap and 30 cent floor run only through June 30, 2027. From July 1, 2027 the statute taxes premium cigars at a flat 30 percent unless the Legislature extends the cap.

Assuming a brand selling only to a Nevada wholesaler needs no license

Nevada's wholesale dealer definition covers an out-of-state seller that sells OTP by any means to Nevada wholesale dealers, not only to retailers. The brand needs its own OTP wholesale dealer license and bond, even though on those sales the Nevada wholesaler pays the tax when it receives the product.

Penalties

Penalty

Late payment penalty: 10% of unpaid tax for a first violation, 25% for a second or later violation within 24 months. Interest: 0.75% per month or fraction of a month.

Forms EXC-F038 and EXC-F040 (lines 21 and 22) Source

Penalty

The 0.25% collection allowance is lost if the OTP return and tax are not filed and paid by the 20th.

NRS 370.450; Form EXC-F038 line 17 Source

Penalty

License fee unpaid by January 15 means automatic cancellation; reinstatement requires the fee plus a 5% penalty.

NRS 370.587(4)-(5) Source

Penalty

Chapter 370 violations can bring civil penalties of $1,000 to $10,000 per violation, license suspension or revocation, and criminal prosecution; false documents are a felony under NRS 239.330. The Attorney General may seek civil penalties up to $1,000 per day under NRS 370.696.

Form EXC-F034; Form EXC-F038; NRS 370.596; NRS 370.696 Source

Recent changes

January 1, 2026

AB 471 (Statutes 2025, ch. 477) creates the Remote Retail Seller license and tax for non-face-to-face sales of cigars and pipe tobacco to Nevada consumers ($650 license, $1,000 minimum bond, 30% of actual cost after the $100,000 or 200-sale threshold, monthly returns by the 20th). It also revises the OTP definition to 'any tobacco of any description, any vapor product, any alternative nicotine product or any product made or derived from tobacco, other than cigarettes'.

AB 471 (2025); NRS 370.5031 to 370.50321; NRS 370.0318 Source

July 1, 2027 (cap runs through June 30, 2027)

Premium cigar $0.30 floor and $0.50 cap expires. The OTP tax on premium cigars (wholesale dealers) and the remote retail seller tax both become a flat 30% with no per-cigar cap.

AB 232 (2023); NRS 370.450; AB 471 sec. 20.5 Source

Posted February 2026

Department FAQ on AB 471 states that nicotine products made with tobacco-derived nicotine are not taxable, while synthetic or tobacco-free nicotine products are taxable as alternative nicotine products.

Department AB 471 Tobacco Products FAQs Source

Pending (draft dated April 13, 2026)

Proposed Nevada Tax Commission regulation to implement AB 471: remote retail seller licensing, monthly reports by the 20th (including no-sale months), 5-year records, age verification, and electronic filing of tax reports. Initial draft only.

LCB File No. R086-26I (proposed NAC 370) Source

Not enacted (2025 session)

SB 435 (2025), which would have required vapor product manufacturer certification and a directory ($6,300 initial and annual renewal fee per vapor product type) and barred sale of unlisted vapor products, was not enacted (no enrolled version exists). No vapor directory is in force.

SB 435 (2025) Source

Agencies and online portals

Keep a record of every Nevada account and who controls it. Clients can track these in the portal.

Nevada Department of Taxation (Excise / MSA section)

Handles
Issues all tobacco licenses (retail, OTP wholesale, cigarette wholesale, manufacturer, remote retail seller, warehouse/logistics, event-specific), administers the OTP and remote retail seller taxes, returns, bonds, and publishes the tobacco directory and licensee lists.
Online
My Nevada Tax (https://mynvtax.nv.gov)

Source

Nevada Attorney General, Tobacco Enforcement Unit

Handles
Enforces age 21 and ID scanning rules (NRS 370.521), MSA/escrow and directory rules, and receives PACT Act / NRS 370.327 monthly shipment reports.
Online
Electronic submission to the Department and AG (EXC-F042); free ID check app at idchecknevada.com

Source

Nevada Legislature (NRS / NAC)

Handles
Publishes NRS Chapter 370 and 370A and NAC Chapter 370, bills and proposed regulations.

Source

How HNM Compliance handles Nevada

We track every Nevada deadline your products trigger, prepare each filing from your data, send it for your approval and file it. Your footprint review confirms which of these apply to you before anything is scheduled. Every engagement is quoted in writing before work begins, and government fees, taxes and bonds are passed through at cost.

EssentialLicense and permit tracking, renewals prepared and filed, calendar, reminders and portal.
StandardEverything in Essential, plus the state's recurring tobacco, vapor or nicotine excise tax return. Includes up to 50 active SKUs per state.
PACT Act monthly reportingFor roll-your-own, smokeless, vapor and covered nicotine products shipped across state lines.
Product listing setupInitial vapor directory certification or California UTL submission, including SKUs added later.
Product listing maintenanceKeeps vapor directory and California UTL listings current, including annual recertifications.
Catch-up filingBack returns or reports owed before service began.
Agency notice handlingGathering records, correcting and resubmitting a filing.
New license or permit applicationState fees and bonds separate.

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Sources

Checked September 28, 2026. Rates, fees and deadlines change; we recheck them before scheduling your filings. This guide is general information, not legal or tax advice.

  1. NRS 370.567; NRS 370.587; Form EXC-F033: tax.nv.gov/wp-content/uploads/2024/03/EXC-F033-Application-for-Tobacco
  2. NRS 370.440; NRS 370.450; NRS 370.567; NRS 370.587; NRS 370.589; Form EXC-F034: tax.nv.gov/wp-content/uploads/2024/03/EXC-F034-Application-for-Tobacco
  3. NRS 370.5031 to 370.50321 (AB 471, 2025); Form EXC-F041: tax.nv.gov/wp-content/uploads/2025/12/EXC-F041-Application-for-Remote-
  4. NRS 370.567; NRS 370.587(2); Form EXC-F035: tax.nv.gov/wp-content/uploads/2024/03/EXC-F035-Application-for-Warehou
  5. Form EXC-F046: tax.nv.gov/wp-content/uploads/2024/03/EXC-F046-Application-for-Event-S
  6. NRS 370.440; NRS 370.450; NAC 370.150; Form EXC-F038: tax.nv.gov/wp-content/uploads/2025/05/EXC-F038-OTP-Return-1.pdf
  7. NRS 370.450(1)(b); AB 232 (2023) sec. effective/expiration clause: archive.leg.state.nv.us/Session/82nd2023/Bills/AB/AB232_EN.pdf
  8. NRS 370.008; NRS 370.0318; Department AB 471 Tobacco Products FAQs: tax.nv.gov/wp-content/uploads/2026/02/Tobacco-Products-FAQs.pdf
  9. NRS 370.5031 to 370.50321; AB 471 (2025) secs. 3.3, 20.5, 21; Form EXC-F040: tax.nv.gov/faqs/remote-retail-sellers-faqs/
  10. NRS 370.5031 to 370.50321; Form EXC-F040; proposed NAC (LCB R086-26I): tax.nv.gov/wp-content/uploads/2026/02/EXC-F040-Remote-Retail-Seller-Ta
  11. NRS 370.327; 15 U.S.C. 376; Form EXC-F042: tax.nv.gov/wp-content/uploads/2024/03/EXC-F042-P.A.C.T.-Act-NRS-370.32
  12. Form EXC-F037: tax.nv.gov/tax-types/cigarette-other-tobacco-products-tax/
  13. Form EXC-F048: tax.nv.gov/wp-content/uploads/2024/03/EXC-F048-One-Time-OTP-Tax-Return
  14. NRS 370.521: tax.nv.gov/wp-content/uploads/2026/04/AG-Retail-Tobacco-Flyer-10.13.20
  15. SB 435 (2025), no further action: archive.leg.state.nv.us/Session/83rd2025/Bills/SB/SB435_R2.pdf
  16. NRS 202.24935: www.leg.state.nv.us/NRS/NRS-202.html
  17. NRS 370.440(7); NRS 370.450(3): www.leg.state.nv.us/NRS/NRS-370.html
  18. NRS 202.249(4) as amended by SB 263 (2019): archive.leg.state.nv.us/Session/80th2019/Bills/SB/SB263_EN.pdf
  19. Form EXC-F034; Department Tobacco FAQ: tax.nv.gov/wp-content/uploads/2024/12/Tobacco-FAQ-updates-20241.pdf
  20. NRS 370.5031 to 370.50321; proposed NAC (LCB R086-26I): www.leg.state.nv.us/Register/2026Register/R086-26I.pdf

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