Source: https://premiumcigars.org/state/nevada/
Timestamp: 2020-04-04 05:32:06
Document Index: 508526241

Matched Legal Cases: ['§ 370', '§ 370', '§ 370', '§ 370', '§ 370', '§ 370', '§ 244', '§ 202', '§ 442', '§ 202', '§ 202', '§ 370', '§ 202', '§ 370', '§202', '§ 370', '§310']

The Nevada legislature passed legislation that alters how the tax on other tobacco products (OTP) products is collected and creates […]
Nevada: Speak Out TODAY to Fight License Fee Increases
PCA | May 29, 2019
Your immediate engagement is needed to defeat Assembly Bill 535 in the state Senate! CLICK HERE to take action now. A.B. 535 […]
Urge the Nevada Assembly to VOTE NO on SB 81
PCA | May 14, 2019
Nevada Senate Bill 81 proposes changing when the 30 percent excise tax is paid on cigars and pipe tobacco. Currently, […]
Cigarette and OTP Tax Program
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Nevada imposes a tax on the purchase or possession of products made from tobacco, other than cigarettes. The tax must be collected and paid by the wholesale dealer after the sale or distribution of the tobacco products by the wholesale dealer.
Nev. Rev. Stat. § 370.450: Levy, rate, and collection of tax; exemptions; retention of portion by the dealer; penalty
Department of Taxation staff reported that Nevada localities do not levy additional taxes on tobacco products.
The tax on products made from tobacco, other than cigarettes, is 30% of the wholesale price of those products.
Nev. Rev. Stat. § 370.450(1): Levy, rate, and collection of tax; exemptions; retention of portion by the dealer; penalty
Nevada SB 81 (2019)revises provisions governing the collection and payment of the tax to require the tax to be imposed: (1) at the time the other tobacco products are first possessed or received by a wholesale dealer 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 who does not maintain a place of business in this State to a retail dealer or ultimate consumer in this State; 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, a retail dealer or an ultimate consumer.
Nevada SB 263 (2019) provides that certain alternative nicotine products, hookahs, vape pens, and vapor products are to be taxed in the same manner as other tobacco products.
Tobacco products wholesalers must file an Other Tobacco Products Excise Tax Return on or before the 20th day of each month, along with payment for taxes due. A return is due every month, whether or not purchases were made. Returns can be filed through the Department of Taxation’s Tax Center.
Nevada Department of Taxation: Cigarette and Other Tobacco Products Tax Forms Cigarette and OTP Tax Forms
Other Tobacco Products Excise Tax Return OTP Excise Tax Return
Nevada Department of Taxation: Tax Center Tax Center
A “retail dealer” is any person who is engaged in selling products made from tobacco, other than cigarettes, to customers.
Nev. Rev. Stat. § 370.440(1)
A “wholesale dealer” is 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.
Nevada AB 535 (2019)
An “ultimate consumer” is a person who purchases a product made from tobacco, other than cigarettes, for his or her household or personal use and not for resale.
Nev. Rev. Stat. § 370.440(3)
The established price for which a product made from tobacco, other than cigarettes, is sold to a wholesale dealer before any discount or other reduction is made, or
For a product made from tobacco, other than cigarettes, sold to a retail dealer or an ultimate consumer by a wholesale dealer, the established price for which the product is sold to the retail dealer or ultimate consumer before any discount or other reduction is made
Nev. Rev. Stat. § 370.440(5)
“Sale” means any transfer, exchange, barter, gift, offer for sale, or distribution for consideration of products made from tobacco, other than cigarettes.
“Other tobacco product” means any tobacco of any description or any product made from tobacco, other than cigarettes.
Nev. Rev. Stat. § 370.0318:
“Vapor product” 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. This includes, without limitation an electronic cigarette, cigar, cigarillo, pipe, hookah or vape pen or a similar product or device; and 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.
Nevada SB 263 (2019)
Nevada law prohibits smoking in: indoor places of employment, including work areas, restrooms, hallways, employee lounges, cafeterias, conference and meeting rooms, lobbies, and reception areas; childcare facilities; movie theaters; video arcades; government buildings and public places; malls and retail establishments; all areas of grocery stores; all indoor areas within restaurants; and within school buildings and on school property.
“Age-restricted stand-alone bar, tavern, or saloon” means an establishment:
Devoted primarily to the sale of alcoholic beverages to be consumed on the premises
In which food service or sales may or may not be incidental food service or sales, in the discretion of the operator of the establishment
In which patrons under 21 years of age are prohibited at all times from entering the premises, and
A physically independent building that does not share a common entryway or indoor area with a restaurant, public place or any other indoor workplace where smoking is prohibited by this section, or
A completely enclosed area of a larger structure, which may include, without limitation, a strip mall or an airport, provided that indoor windows must remain closed at all times and doors must remain closed when not actively in use
Private residences, including private residences that may serve as an office workplace, except if used as child care, an adult day care, or a health care facility.
Purchasing or attempting to purchase tobacco products
Possessing or attempting to possess tobacco products
Using tobacco products, or
Assisting in an inspection
Handling or transporting tobacco products in the course of his or her lawful employment
Handling or transporting tobacco products in the presence of his or her parent, spouse, or legal guardian who is 18 years of age or older, or
Nev. Rev. Stat. § 244.3572: Ordinance to establish offense related to purchasing, possession, or use of tobacco products by children
Nev. Rev. Stat. § 202.2493: Cigarettes and smokeless products made or derived from tobacco to be sold in unopened package only; sale and distribution of cigarettes and other tobacco products to minors prohibited; owner of retail establishment required to display notice concerning prohibition against sale of tobacco products to minors; sale of cigarettes by retailer through use of certain displays prohibited; penalties
No child under 16 years of age may be employed, permitted, or suffered to work in any capacity in, about, or in connection with any tobacco warehouse, cigar factory, or other factories where tobacco is manufactured or prepared.
At least one sign carrying a health warning about the effects of smoking during pregnancy, in compliance with the requirements of Nev. Rev. Stat. § 442.340.
Nev. Rev. Stat. § 202.2493(6): Cigarettes and smokeless products made or derived from tobacco to be sold in unopened package only; sale and distribution of cigarettes and other tobacco products to minors prohibited; owner of retail establishment required to display notice concerning prohibition against sale of tobacco products to minors; sale of cigarettes by retailer through use of certain displays prohibited; penalties
Nev. Rev. Stat. § 202.2493(1): Cigarettes and smokeless products made or derived from tobacco to be sold in unopened package only; sale and distribution of cigarettes and other tobacco products to minors prohibited; owner of retail establishment required to display notice concerning prohibition against sale of tobacco products to minors; sale of cigarettes by retailer through use of certain displays prohibited; penalties
Shipped out of Nevada for sale and use outside the state
Displayed or exhibited at a trade show, convention or other exhibition in Nevada by a manufacturer or wholesale dealer who is not licensed in the state, or
Nev. Rev. Stat. § 370.450(2): Levy, rate, and collection of tax; exemptions; retention of portion by the dealer; penalty
Any person intending to sell cigarettes or other tobacco products in Nevada must first acquire a Seller’s Permit by registering with the Department of Taxation.
Tobacco products wholesalers and retailers must also obtain a Tobacco Products Wholesale License or Tobacco Retail License, respectively, by submitting an Application for Cigarette Wholesale License, Cigarette, Manufacturer License, Tobacco Retail License, and Other Tobacco Products Wholesale License with the Department of Taxation. Tobacco Retail Licenses are valid for the calendar year for which they are issued and must be renewed annually on or before January 15th through the Department of Taxation’s Tax Center. Annual renewal is not required for Tobacco Products Wholesale Licenses.
Nevada AB 535 (2019) increases the annual license fee for a license to engage in business as a wholesale dealer of cigarettes and establishes an annual license fee for a license to engage in certain other businesses related to cigarettes or other tobacco product.
This measure increases from $150 to $650 the annual license fee for a wholesale dealer of cigarettes. This measure also establishes an annual license fee of $1,000 for a license as a manufacturer of cigarettes, an annual license fee of $50 for a license as a retail dealer of cigarettes, an annual license fee of $650 for a license as a wholesale dealer of other tobacco products and an annual license fee of $50 for a license as a retail dealer of other tobacco products.
This measure will take effect on October 1, 2019.
Nev. Rev. Stat. § 202.2483: Smoking tobacco; prohibited in certain areas; voluntary creation of nonsmoking areas; local regulation; posting signs; removal of paraphernalia; enforcement; retaliation prohibited.
Application for Tobacco Retail Licenses Tobacco Retail License Application
Application for Tobacco Licenses Tobacco Licenses Application
Communicates directly with a member of the Legislative Branch on behalf of someone other than himself or herself to influence legislative action whether or not any compensation is received for the communication
Persons who confine their activities to formal appearances before legislative committees and who clearly identify themselves and the interest or interests for whom they are testifying
Employees of a bona fide news medium who meet the definition of “lobbyist” only in the course of their professional duties and who contact Legislators for the sole purpose of carrying out their newsgathering function
Employees of departments, divisions or agencies of the state government who appear before legislative committees only to explain the effect of legislation related to their departments, divisions or agencies
Employees of the Legislature, Legislators, legislative agencies or legislative commissions
Elected officers of this State and its political subdivisions who confine their lobbying activities to issues directly related to the scope of the office to which they were elected
Persons who contact the Legislators who are elected from the district in which they reside
An “expenditure” is any advance, conveyance, deposit, distribution, transfer of funds, loan, payment, pledge or subscription of money or anything of value, including cost of entertainment, except the payment of a membership fee otherwise exempted, and any contract, agreement, promise or other obligation, whether or not legally enforceable, to make any expenditure while the Legislature is in a regular or special session.
Lobbyist classification registration fee
Paid Lobbyist (non-Profit, 501(c)(3) ONLY) $100
Registration and reporting forms may be submitted through the Legislature’s Lobbyist Online Registration and Reporting website.
Nevada Legislature: Documents for Lobbyists Lobbyist Documents
Lobbyist Registration Overview, Requirements, and Fees Registration Overview
Lobbyist Online Registration Instructions Online Registration Instructions
Guidelines for Lobbyists Guidelines
Nevada does not have any specific restrictions concerning the shipping of tobacco products to consumers.
The Department of Taxation does, however, issue licenses to wholesale dealers or a license as a retail dealer to a person who submits a complete application on a form prescribed by the Department and who otherwise complies with the applicable provisions and regulations.
Nev. Rev. Stat. § 370.445: Dealer’s license required; refusal to issue or renew; suspension or revocation; regulations penalty
Nevada SB 263 (2019) requires a person who sells or distributes cigarettes, cigarette paper, tobacco of any description, products made or derived from tobacco, vapor products or alternative nicotine products through a computer network, telephonic network or other electronic networks to:
Ensure that the packaging in which the items are shipped is labeled “cigarettes” or “tobacco products”
Use certain age verification procedures
It is unlawful for a person to knowingly sell or distribute cigarettes, cigarette paper, tobacco of any description or products made or derived from tobacco to a child under the age of 18 years through the use of the Internet. Every person who sells or distributes cigarettes, cigarette paper, and tobacco of any description or products made or derived from tobacco through the use of the Internet shall adopt a policy to prevent a child under the age of 18 years from obtaining said products through the use of the Internet. The policy must include, without limitation, a method for ensuring that the person who delivers such items obtains the signature of a person who is over the age of 18 years when delivering the items, that the packaging or wrapping of the items when they are shipped is clearly marked with the words “tobacco products” and that the person complies with the laws.
Nev. Rev. Stat. §202.24935: Sale and distribution of cigarettes and other tobacco products to minors through the use of Internet prohibited; policy to prevent minors from obtaining tobacco products through use of Internet
There is no tax to the customer in Nevada for the purchase or possession of products made from tobacco shipped out of Nevada for sale and use outside of the state.
Nev. Rev. Stat § 370.450: Levy, rate, and collection of tax; exemptions
A tax credit will be granted for any products made from tobacco, other than cigarettes, shipped from Nevada and destined for retail sale and consumption outside the state on which the tax has previously been paid,
Nev. Rev. Stat. §310.490: Allowance of credits