reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.420 - Applicability of tax: Particular circumstances

Current through June 11, 2024
Except as otherwise provided in
				NRS
				368A.200, the tax imposed by that
				section:
1. Applies to an admission
			 charge for a patron regardless of whether the patron is present for any portion
			 of the live entertainment.
2.
			 Applies to each sale of an admission that affords a patron the right to enter,
			 or have access to, a facility where live entertainment is provided, unless the
			 taxpayer establishes that the patron has received a full refund of the amount
			 paid for the admission.
3. Does not
			 apply to an admission charge paid after the conclusion of the last performance
			 of the taxable live entertainment.
4. Does not apply to an amount of
			 consideration paid in addition to the admission charge to have access to a
			 table, seat or chair within a facility where live entertainment is
			 provided.
Added to NAC by Gaming
				Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004; A by
				R104-15A,
				eff. 11/2/2016
NRS
				368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.430 - Applicability of tax: When merchandise is deemed to be sold inside facility (Repealed)

Current through June 11, 2024
Added to NAC by Gaming
				Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004; R by
				R104-15A,
				eff. 11/2/2016
NRS
				368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.440 - Determination of tax rate when maximum occupancy has not been designated

Current through June 11, 2024
1. For the purposes of subsection 4 of
			 NRS
			 368A.020, the Board shall determine the
			 maximum occupancy of a facility where live entertainment is provided pursuant
			 to paragraph (b) of subsection 5 of
			 NRS
			 368A.200.
2. For the purposes of subsection 1 and
			 paragraph (b) of subsection 5 of
			 NRS
			 368A.200, if there is no governmental permit
			 designating the maximum occupancy of a facility where live entertainment is
			 provided, the Board must presume that the actual seating capacity of the
			 facility is at least 200 persons and less than 7,500 persons. To rebut this
			 presumption, the taxpayer must establish, to the reasonable satisfaction of the
			 Board, that the actual seating capacity of the facility is less than 200
			 persons or 7,500 persons or more. In determining whether the taxpayer has
			 successfully rebutted the presumption, the Board shall consider all evidence
			 provided by the taxpayer, including, without limitation, evidence of actual
			 attendance, the number of admissions sold or offered for sale, the square
			 footage of the facility, the physical needs or requirements of the patrons in
			 relation to the nature of the live entertainment provided and any other
			 evidence tending to establish the actual seating capacity of the
			 facility.
Added to NAC by Gaming
				Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004; A by
				R104-15A,
				eff. 11/2/2016
NRS
				368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.450 - Computation of amount of tax due

Current through June 11, 2024
For purposes of computing the amount of the tax due pursuant to
				chapter 368A of NRS:
1. The tax rate
			 must be applied to the total amounts paid for taxable admission charges ,
excluding the amount of any federal, state or local taxes
				included in those payments.
2. The tax must be paid on all taxable
			 admission charges, regardless of whether the taxable amounts are paid in cash
			 or through an extension of credit. Any required minimum purchases of food,
			 beverages or merchandise must be accounted for solely as part of the total
			 amount paid for the taxable admission charge
3. The amount of any fees imposed in
			 connection with the use of credit cards or debit cards which is excluded from
			 taxation pursuant to paragraph (c) of subsection 2 of
			 NRS
			 368A.200 must be determined from the actual
			 amount imposed, collected and retained by the independent financial institution
			 and not from an estimate of that amount.
4. The tax must be paid on all the proceeds
			 received by the taxpayer or the operator, in exchange for the sale of an
			 admission to a facility, including, without limitation, the proceeds of any
			 service charge or other fee or charge, other than a fee excluded from the tax
			 pursuant to paragraph (c) of subsection 2 of
			 NRS
			 368A.200, that is imposed and received by, or
			 on behalf of the taxpayer or the operator.
5. The tax on any taxable admission to a
			 facility where live entertainment is provided which is sold as a component of a
			 package must be computed in accordance with the following provisions:
(a) Except as otherwise provided in paragraph
			 (b) :
(1) The average retail value of the
			 admission must be prorated against the average retail value of all the
			 components of the package, and the tax must be paid on the sum obtained by
			 multiplying the resulting prorated fraction by the actual price paid for the
			 package.
(2) Any value advertised
			 to the public as the retail value of a component of a package is rebuttably
			 presumed to constitute the actual retail value of that component.
(3) If no average retail value can be
			 established for a component of a package, the cost of the component to the
			 taxpayer must be used to carry out subparagraph (1).
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.453 - Computation of amount of tax due: License or rental fee paid for luxury suite, box or similar product; request for approval of alternative method of calculating

Current through June 11, 2024
1. Except as
			 otherwise provided in subsection 2, for the purposes of subsection 4 of
			 NRS
			 368A.020:
(a) If a license or rental fee paid for a
			 luxury suite, box or similar product at a facility with a maximum occupancy of
			 at least 7,500 persons includes the admission of a certain number of patrons to
			 live entertainment provided at the facility, the amount of the proceeds from
			 the license or rental fee that is subject to the tax imposed by chapter 368A of
			 NRS is equal to the lowest priced admission charge for the live entertainment
			 event at the facility multiplied by the number of admissions to the live
			 entertainment event included in the license or rental fee, regardless of the
			 number of admissions utilized for the live entertainment event. Upon request, a
			 taxpayer shall provide to the Department records to support the lowest priced
			 admission charge for the live entertainment event at the facility and the
			 number of admissions to the live entertainment event included in the license or
			 rental fee.
(b) If a license or
			 rental fee is paid for a luxury suite, box or similar product at a facility
			 with a maximum occupancy of less than 7,500 persons, the entire amount of the
			 proceeds from the license or rental fee is subject to the tax imposed by
			 chapter 368A of NRS.
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.457 - Collection of tax due

Current through June 11, 2024
The tax imposed by chapter 368A of NRS must be collected
				by:
1. A taxpayer or an operator from
			 a ticket broker or patron at the time of the sale of an admission to a facility
			 where live entertainment is provided.
2. A ticket service provider from a patron at
			 the time of the sale of an admission to a facility where live entertainment is
			 provided.
Added to NAC
				by Gaming Comm'n by
				R104-15A,
				eff. 11/2/2016
NRS
				368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.460 - Statement of admission charge shown on ticket or displayed at box office: Required disclosure; payment of tax based on admission charge shown or displayed; receipt substitutes for ticket (Repealed)

Current through June 11, 2024
Added to NAC by Gaming
				Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004; A by
				R104-15A,
				eff. 11/2/2016; R by
				R029-21A,
				eff. 9/19/2022; R
				by
				R029-21A,
				eff. 9/19/2022
NRS
				  368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.470 - Scope of exemption for nonprofit organizations; assessment and computation of tax by Board

Current through June 11, 2024
1. For the purposes
			 of paragraph (d) of subsection 4 of NRS
			 NRS
			 368A.200, live entertainment is provided by
			 or entirely for the benefit of a nonprofit organization if the proceeds of the
			 admission charges to the facility where the live entertainment is provided
			 become the property of the nonprofit organization. The proceeds of the
			 admission charges do not become the property of a person other than a nonprofit
			 organization as long as the person retains not more of the proceeds than is
			 necessary to cover the direct, supportable costs of hosting, promoting or
			 sponsoring the event at which the live entertainment is provided.
2. Except as otherwise provided in chapter
			 368A of NRS and NAC
			 368A.300 to
			 368A.540, inclusive, and
			 sections 2 to 8, inclusive, unless live entertainment is provided by or
			 entirely for the benefit of a nonprofit organization and the number of tickets
			 to that live entertainment that are offered for sale or other distribution to
			 patrons is less than 7,500, the Board will assess and compute the excise tax in
			 accordance with NAC
			 368A.450.
3. For the purpose of determining the number
			 of tickets to live entertainment which are offered for sale or distribution to
			 patrons pursuant to paragraph (a) of subsection 2 of
			 NRS
			 368A.200 and paragraph (d) of subsection 4 of
			 that section:
(a) A single ticket providing
			 admission to more than one live entertainment event constitutes a ticket for
			 each such event.
(b) A live
			 entertainment event that is part of an offering of multiple live entertainment
			 events and that requires a separate ticket for admission constitutes a separate
			 live entertainment event.
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.480 - Documentation required for exemption of nonprofit organization

Current through June 11, 2024
Any person who claims to be a nonprofit organization exempt
				from the provisions of
				NRS
				368A.200, or any person who claims to provide
				live entertainment entirely for the benefit of such a nonprofit organization,
				shall, upon the request of the Board:
1. If the person does not claim to be an
			 exempt religious organization, provide to the Board documentation from the
			 Internal Revenue Service deemed appropriate by the Board indicating that the
			 person has qualified as a tax-exempt organization pursuant to
			 26 U.S.C.
			 §
									501(c).
2. If the person claims to be an exempt
			 religious organization, or claims to have provided live entertainment entirely
			 for the benefit of an exempt religious organization, provide to the Board such
			 records as the Board deems necessary to demonstrate that the person or the
			 organization for whose benefit the person provided live entertainment meets the
			 criteria to qualify as a religious organization pursuant to
			 26 U.S.C.
			 §
									501(c) and any
			 federal regulations relating thereto.
3. Provide to the Board documentation to
			 support the number of tickets for admission to live entertainment offered for
			 sale or other distribution to patrons, either directly or indirectly through a
			 partner, subsidiary, client, affiliate or other collaborator.
Added to NAC by Gaming
				Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004; A by
				R104-15A,
				eff. 11/2/2016
NRS
				368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.490 - Responsibilities of persons licensed to conduct gaming: Payment of tax; records; reports

Current through June 11, 2024
1. If live
			 entertainment that is taxable under chapter 368A of NRS is provided at a
			 licensed gaming establishment, the person licensed to conduct gaming at that
			 establishment is responsible for the payment of the tax, even if another person
			 is affording that entertainment. In such a case, the person licensed to conduct
			 gaming at that establishment is responsible for collecting the tax from the
			 person affording that entertainment and for remitting the tax based upon the
			 records of the person affording that entertainment.
2. If live entertainment that is taxable
			 under chapter 368A of NRS is provided at a facility within a licensed gaming
			 establishment in connection with any admission that is taxable under chapter
			 368A of NRS, and the facility is not operated by the person licensed to conduct
			 gaming at that establishment, that person shall:
(a) Keep all pertinent records required by
			 NRS
			 368A.160, chapter 463 of NRS and Regulation 6
			 of the Nevada Gaming Commission ;
(b) Obtain and keep, or require the operator
			 to obtain and keep, any other pertinent records required by NAC
			 368A.300 to
			 368A.540, inclusive , and
			 sections 2 to 8, inclusive ; and
(c) Obtain and keep, or require the operator
			 to obtain and keep, any executed contracts relating to the sale or distribution
			 of admissions to the facility that have been entered into by the operator and a
			 ticket service provider.
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.500 - Maintenance and availability of records of taxpayers

Current through June 11, 2024
1. A taxpayer, operator or ticket service
			 provider shall:
(a) Record all sales which
			 are taxable pursuant to chapter 368A of NRS in a manner that reflects the
			 amount of each taxable sale, unless the taxpayer , operator or ticket service
			 provider uses an alternative accounting procedure approved by the Chair.
The taxpayer is responsible for:
(1) Ensuring that an operator or a ticket
			 service provider selling admission to a facility where live entertainment is
			 provided which is located on the premises of the taxpayer's licensed gaming
			 establishment properly records all sales that are taxable pursuant to chapter
			 368A of NRS and creates and retains all required documentation.
(2) Obtaining and keeping detailed
			 transaction reports of an operator or a ticket service provider selling or
			 distributing taxable admissions to a facility where live entertainment is
			 provided which is located on the premises of the taxpayer's licensed gaming
			 establishment.
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.510 - Procedures for internal control

Current through June 11, 2024
1. Each:
(a) Group I licensee that provides live
			 entertainment shall:
(1) Include in its system
			 of internal control, submitted pursuant to Regulation 6.090 of the Nevada
			 Gaming Commission, a description of the procedures adopted by the licensee to
			 comply with NAC
			 368A.300 to
			 368A.540,
			 inclusive; and
(2) Comply with that
			 system of internal control and any minimum standards for internal control for
			 entertainment adopted by the Chair pursuant to Regulation 6.090 of the Nevada
			 Gaming Commission.
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.520 - Refund of overpayment of taxes

Current through June 11, 2024
The provisions of
				NRS
				463.387 shall be deemed to apply to a claim
				pursuant to
				NRS
				368A.260 by a taxpayer for the refund of any
				overpayment of taxes, except that:
1.
			 The claim must be filed within 3 years after the last day of the month
			 following the reporting period for which the overpayment was made;
			 and
2. No interest will be allowed
			 on the overpayment if the Board determines that the overpayment was made
			 intentionally or by reason of carelessness.
Added to NAC by Gaming
				Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004
NRS
				  368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.525 - Over-collection of tax: Duties of taxpayer and Board; refund to patron; payment of over-collection to Board under certain circumstances

Current through June 11, 2024
1. Any over-collection must, if possible, be
			 refunded by the taxpayer to the patron from whom it was collected.
2. The taxpayer shall:
(a) Use all practical methods to determine
			 any amount to be refunded pursuant to subsection 1 and the name and address of
			 the person to whom the refund is to be made.
(b) Within 60 days after reporting to the
			 Board that a refund must be made, make an accounting to the Board of all
			 refunds paid. The accounting must be accompanied by any supporting documents
			 required by the Board.
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.530 - Penalty for evasion or nonpayment of tax

Current through June 11, 2024
Any taxpayer liable for the payment of the tax imposed by
				chapter 368A of NRS who willfully fails to report, pay or truthfully account
				for the tax is liable for a penalty in the amount of the tax evaded or not
				paid, to be assessed and collected in the same manner as charges, taxes,
				licenses and penalties are assessed and collected pursuant to chapter 463 of
				NRS.
Added to NAC by Gaming
				Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004
NRS
				  368A.140
Nevada Administrative Code › Chapter 368A - Tax on Live Entertainment › ADMINISTRATION OF TAX BY NEVADA GAMING CONTROL BOARD › Section 368A.540 - Violation constitutes unsuitable method of operation

Current through June 11, 2024
A violation of any of the provisions of NAC 368A.300 to
				368A.540, inclusive, or chapter 368A of NRS constitutes an unsuitable method of
				operation subjecting a licensed gaming establishment to the suspension or
				revocation of its gaming license.
Added to NAC by Gaming
				Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004
NRS
				  368A.140
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.Sec. 2 - NEW

Current through June 11, 2024
1. A retail liquor store, or a delivery
		  support service acting on behalf of a retail liquor store, may accept orders
		  for and deliver liquor in its original package to a consumer pursuant to
		  NRS
		  369.489, only if:
(a) The liquor is not for resale;
(b) The original package of liquor originates
		  from the premises of the retail liquor store making the sale;
(c) The liquor is sold by the retail liquor
		  store;
(d) The retail liquor store
		  has met all local licensing requirements to engage in business as a retailer of
		  liquor in the jurisdiction where the retail liquor store is located and where
		  the delivery occurs;
(e) The liquor
		  was purchased by the retail liquor store from a wholesaler in compliance with
		  the marketing area of the wholesaler;
(f) The delivery originates during the posted
		  business hours of the retail liquor store; and
(g) In the case of a delivery support service
		  acting on behalf of a retail liquor store, the delivery support service has
		  entered into a written agreement with the retail liquor store to deliver liquor
		  to consumers on behalf of the retail liquor store.
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.Sec. 3 - NEW

Current through June 11, 2024
1. A retail liquor store, or a delivery
		  support service acting on behalf of a retail liquor store, shall ensure that
		  any person making a delivery on behalf of the retail liquor store or delivery
		  support service pursuant to
		  NRS
		  369.489:
(a) Is not less than 21 years of age;
		  and
(b) Maintains the delivery log
		  required by section 5.
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.Sec. 4 - NEW

Current through June 11, 2024
Action taken by a delivery support service on behalf of a retail
			 liquor store to facilitate a sale of liquor by the retail liquor store,
			 including, without limitation, the soliciting or receiving of an order for
			 liquor or the delivery of liquor on behalf of a retail liquor store, shall not
			 be deemed a sale, as defined in
			 NRS
			 369.100, by the delivery support
			 service.
Added
			 to NAC by Tax Comm'n by
			 R068-21A,
			 eff. 12/29/2022
NRS
				360.090,
				369.150,
				369.489
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.Sec. 5 - NEW

Current through June 11, 2024
1. Each person who makes a delivery pursuant
		  to NRS
		  369.489, on behalf of a retail liquor store,
		  or delivery support service acting on behalf of a retail liquor store, shall
		  maintain a delivery log which includes the following for each delivery of
		  liquor made:
(a) The name of the
		  purchaser;
(b) The name and date of
		  birth of the person who accepts delivery as shown on his or her form of
		  identification shown pursuant to subsection 2;
(c) The street address of the delivery
		  location;
(d) The time and date of
		  the purchase and delivery; and
(e)
		  The signature or other verification of the identity of the person who accepts
		  the delivery.
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.Sec. 6 - NEW

Current through June 11, 2024
A retail liquor store shall maintain the delivery orders,
			 delivery logs, receipts and journals relevant to each delivery made by the
			 retail liquor store, or delivery support service acting on behalf of the retail
			 liquor store, and preserve those records for at least 4 years. All such
			 delivery orders, delivery logs, receipts and journals shall be exhibited at any
			 time during business hours, upon reasonable notice, to the Department or any of
			 its agents. Pursuant to
			 NRS
			 369.550, any person preventing or interfering
			 with such inspection shall be guilty of a misdemeanor.
Added
			 to NAC by Tax Comm'n by
			 R068-21A,
			 eff. 12/29/2022
NRS
				360.090,
				369.150,
				369.489,
				369.550
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.Sec. 7 - NEW

Current through June 11, 2024
The Department may impose the following penalties on a retail
			 liquor store that violates any of the provisions of sections 2 to 6, inclusive
			 within any 24-month period:
1. For the
		  first violation, a penalty of not more than $500.
2. For the second violation, a penalty of not
		  more than $1,000.
3. For the third
		  and any subsequent violation, a penalty of not more than $5,000 or a license
		  suspension, or both such penalty and suspension.
Added
			 to NAC by Tax Comm'n by
			 R068-21A,
			 eff. 12/29/2022
NRS
				360.090,
				369.150,
				369.489
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.Sec. 8 - NEW

Current through June 11, 2024
1. Each county and city in this State shall
		  adopt ordinances regulating liquor delivery which are consistent with the
		  provisions of NRS
		  369.489 and sections 2 to 7,
		  inclusive.
2. Nothing in sections 2
		  to 8, inclusive shall be construed to prohibit a local government from adopting
		  ordinances as otherwise authorized by law.
Added
			 to NAC by Tax Comm'n by
			 R068-21A,
			 eff. 12/29/2022
NRS
				360.090,
				369.150,
				369.489
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.Sec. 9 - NEW

Current through June 11, 2024
1. A brew pub which manufactures and sells
		  malt beverages to a wholesaler located outside of this State shall maintain
		  such records as are necessary to determine the amount of malt beverages
		  manufactured by the brew pub for sale to a wholesaler located outside of this
		  State, including, without limitation, records documenting:
(a) The kind and quantity of malt beverages
		  shipped in each order of malt beverages;
(b) The name of the wholesaler located
		  outside of this State to whom each order of malt beverages was shipped;
		  and
(c) The physical location to
		  which each order of malt beverages was shipped and the date of
		  shipping.
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.001 - Definitions

Current through June 11, 2024
As used in this chapter, unless the context otherwise requires,
			 the words and terms defined in NAC 369.002 to 369.008, inclusive, have the
			 meanings ascribed to them in those sections.
Added to NAC by Tax Comm'n
			 by R180-99, eff. 3-2-2001
NRS
				360.090,
				369.150
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.002 - "Case of wine" defined

Current through June 11, 2024
"Case of wine" means 12 bottles of wine, each containing 750
			 milliliters of wine, or an amount equal to that volume of wine which equals
			 2.37753 wine gallons.
Added to NAC by Tax Comm'n
			 by R180-99, eff. 3-2-2001
NRS
				360.090,
				369.150
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.004 - "Fiscal year" or "year" defined

Current through June 11, 2024
"Fiscal year" or "year" means the 12-month period from July 1
			 through June 30.
Added to NAC by Tax Comm'n
			 by R180-99, eff. 3-2-2001
NRS
				360.090,
				369.150
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.006 - "Liquor" defined

Current through June 11, 2024
"Liquor" has the meaning ascribed to it in
			 NRS
			 369.040.
Added to NAC by Tax Comm'n
			 by R180-99, eff. 3-2-2001
NRS
				360.090,
				369.150
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.008 - "Supplier" defined

Current through June 11, 2024
"Supplier" has the meaning ascribed to it in
			 NRS
			 369.111.
Added to NAC by Tax Comm'n
			 by R180-99, eff. 3-2-2001
NRS
				360.090,
				369.150
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.010 - Shipments to permissible persons

Current through June 11, 2024
1. A person with a
		  valid certificate of compliance may ship direct to a person with a permit as a
		  permissible person without the necessity of delivery being made first to a
		  licensed importer-wholesaler if the shipment is made only to an institution,
		  school, hospital or church in this State for industrial, medical, scientific or
		  sacramental purposes and not for concocting beverages for drink.
2. The person ordering the shipment must
		  present the number of his or her permit with the order and the shipment must be
		  reported by the holder of the certificate of compliance on the monthly
		  reporting form.
Tax Comm'n, Liquor Tax
			 Ruling No. 2, eff. 12-27-68
NRS
				360.090,
				369.150
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.012 - Certificate of compliance

Current through June 11, 2024
Before a supplier ships liquor into this State pursuant to
			 paragraph (b) or (c) of subsection 2 of
			 NRS
			 369.490, the supplier must obtain a
			 certificate of compliance issued pursuant to
			 NRS
			 369.430.
Added to NAC by Tax Comm'n
			 by R180-99, eff. 3-2-2001
NRS
				360.090,
				369.150
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.014 - Payment of excise tax; penalty and interest on late payment

Current through June 11, 2024
A supplier who ships liquor into this State pursuant to paragraph
			 (b) or (c) of subsection 2 of
			 NRS
			 369.490 must pay to the Department the excise
			 tax levied pursuant to
			 NRS
			 369.330 on or before the 20th day of the
			 month after the date that the liquor was shipped to a person in this State. If
			 the supplier pays the excise tax on or before the 15th day of the month after
			 the date that the liquor was shipped to a person in this State, the supplier
			 may deduct 3 percent of the amount of the excise tax. The Department shall
			 assess a penalty and interest on any late taxes pursuant to the provisions of
			 NRS
			 360.417.
Added to NAC by Tax Comm'n
			 by R180-99, eff. 3-2-2001
NRS
				360.090,
				369.150,
				369.462
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.016 - Submission of report for shipments of liquor; failure to comply

Current through June 11, 2024
1. A supplier shall submit to the Department,
		  with documentation, a report on a form prescribed by the Department that
		  includes, without limitation, the:
(a) Name
		  and address of the person to whom the liquor was shipped;
(b) Kind of liquor shipped in each
		  order;
(c) Quantity of liquor
		  shipped in each order in gallons rounded to the nearest
		  one-hundredth;
(d) Percentage of
		  alcohol by volume; and
(e) Date of
		  shipping.
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.020 - Conversion of liters to gallons

Current through June 11, 2024
1. The reports of
		  licensees must be in wine gallons.
2. To convert liters to wine gallons for
		  reporting purposes, licensees shall use the following standards:
(a) For wine, to convert to wine gallons on
		  any record or report, the quantity in liters must be multiplied by 0.26417 to
		  determine the equivalent quantity in wine gallons. The resulting figures must
		  be rounded to the nearest one-hundredth of a gallon.
(b) For distilled spirits, to convert liters
		  to wine gallons on any record or report, the quantity in liters shall be
		  multiplied by 0.264172 to determine the equivalent quantity in wine gallons.
		  The resulting figure must be rounded to the nearest one-hundredth of a
		  gallon.
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.026 - Designation of importer; notice

Current through June 11, 2024
A supplier who designates an importer in this State pursuant to
			 NRS
			 369.386 shall submit a written notice to the
			 Department which includes, without limitation, the name and address of each
			 designated importer before he or she ships any liquor into this State.
Added to NAC by Tax Comm'n
			 by R180-99, eff. 3-2-2001
NRS
				360.090,
				369.150,
				369.386
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.028 - Notice required for certain shipments of wine; fee; failure to comply

Current through June 11, 2024
1. A supplier who is required to pay the fee
		  set forth in
		  NRS
		  369.466 shall notify the Department in
		  writing that the supplier has shipped 200 cases or more of wine on the date
		  that the supplier pays the fee.
2.
		  Failure to pay the fee pursuant to the provisions of
		  NRS
		  369.466 is grounds for suspension of the
		  certificate of compliance of the supplier issued pursuant to
		  NRS
		  369.430.
Added to NAC by Tax Comm'n
			 by R180-99, eff. 3-2-2001
NRS
				360.090,
				369.150,
				369.466
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.030 - Receipt by Commission of reports, returns and remittances

Current through June 11, 2024
1. Any report, return or remittance to cover
		  a payment required by chapter 369 of NRS, which is transmitted through the
		  United States mail shall be deemed filed or received on the date shown by the
		  post office cancellation mark stamped upon the envelope containing it, or on
		  the date it was mailed if proof satisfactory to the Nevada Tax Commission
		  establishes that the document or remittance was timely deposited in the United
		  States mail, postage prepaid and properly addressed to the
		  Commission.
2. A receipt for
		  material sent by certified or registered mail, if different than the post
		  office cancellation mark, will prevail if the date on the receipt is earlier
		  than the cancellation date.
3. A
		  record authenticated by the post office that the cancellation date on certain
		  batches of mail was erroneous is proof satisfactory to the Commission that the
		  mailing was made on a date other than the post office cancellation
		  date.
4. If it is known that the
		  postal service was inoperative at a certain time due to strikes, riots,
		  warfare, acts of God or other reasons, the Commission will consider the
		  circumstances, and if there is other evidence of timely mailing will accept the
		  evidence and deem the return or payment timely.
5. The cancellation date affixed by a postage
		  meter in possession of the taxpayer or other person will be disregarded as
		  proof of the date mailed whenever it is contradicted by an official post office
		  cancellation mark stamped upon the envelope containing it. Statements by a
		  taxpayer or the taxpayer's employees, alone, will not be sufficient to refute
		  the post office cancellation date as the date of mailing.
Tax Comm'n, Liquor Tax
			 Ruling part No. 3, eff. 7-24-70; A 10-9-71
NRS
				360.090,
				369.150
Nevada Administrative Code › Chapter 369 - Intoxicating Liquor: Licenses and Taxes › Section 369.055 - Payment to wholesale dealer by retail liquor store by electronic transfer of money authorized

Current through June 11, 2024
1. A retail liquor
		  store may make payment to a wholesale dealer for liquor pursuant to
		  NRS
		  369.485 by use of the electronic transfer of
		  money if the wholesale dealer:
(a) Consents
		  to the use of the electronic transfer of money for such payment; and
(b) Does not pay any costs incurred by the
		  retail liquor store for use of the electronic transfer of money.
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › GENERAL PROVISIONS › Section 370.015 - Applicant for license: Compliance with chapter 370A of NRS

Current through June 11, 2024
The Department will not approve an application for a license
						pursuant to this chapter if the applicant is not in compliance with the
						provisions of chapter 370A of NRS.
Added to NAC by Tax
						Comm'n by R086-02, eff. 9-20-2002
NRS
							360.090,
							370.510
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › CIGARETTES › Section 370.020 - Application for subsidiary place of business

Current through June 11, 2024
1. A
					cigarette wholesaler may maintain a warehouse for keeping merchandise on hand
					at another place than the established principal place of business, by listing
					the subsidiary place of business with the Department.
2. Application must be made to the Department
					for each subsidiary location and the application must specify the location by
					street and number.
Tax Comm'n, Cigarette
						Tax Reg. part No. 2, eff. 6-7-68; A by Dep't of Taxation,
						10-22-75
NRS
							360.090,
							370.100,
							370.510
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › CIGARETTES › Section 370.030 - Conditions for use of stamping machine by dealer

Current through June 11, 2024
1. The
					privilege of using a stamping machine to apply cigarette revenue stamps will be
					granted to licensed wholesale cigarette dealers upon written request to the
					Department subject to compliance with the following terms:
(a) Cigarette revenue stamps applied by
					machines must be approved by the Department with the security codes provided by
					the manufacturer.
(b) Only
					cigarettes bearing clear and legible cigarette revenue stamps may be
					distributed by wholesale dealers.
(c) Cigarette revenue stamps may only be
					applied by machines owned or leased by the licensed wholesale dealer for which
					a security code has been provided to the Department.
(d) All cigarette revenue stamps applied upon
					packages must be of a special type devised and specified for the machines by
					the manufacturer. All cigarette revenue stamps must be applied on the bottom of
					the original package.
(e) The
					design of the cigarette revenue stamp must be that particular design approved
					by the Department.
(f) All
					wholesale dealers permitted to use stamping machines must take every reasonable
					precaution to prevent the theft of, unauthorized use of or tampering with the
					machines.
(g) All repairs to the
					machine must be made by an authorized representative of the
					manufacturer.
(h) All equipment
					must be serviced and cleaned according to the instructions issued by the
					manufacturer of the machine.
(i)
					All cigarette revenue stamps must be purchased from an authorized agent or
					representative of the Department.
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › CIGARETTES › Section 370.100 - Placement of cigarettes in vending machines; inspection of machines by Department

Current through June 11, 2024
1. All packages or
					packets of cigarettes in each vending machine which has an opening or
					transparent panel through which a sampling of all of the brands of cigarettes
					are visible must be placed in the machine so that the cigarette revenue stamp
					is visible from the front of the machine.
2. On demand, an operator of cigarette
					vending machines shall allow any authorized representative of the Department to
					accompany any employee of the operator on his or her route, during business
					hours and on working days, and the employee or operator shall open vending
					machines in control of the operator for inspection by the representative of the
					Department.
Tax Comm'n, Cigarette
						Tax Reg. part No. 3, eff. 1-18-69; A by Dep't of Taxation, 10-22-75-NAC A by
						Tax Comm'n, 7-18-88
NRS
							360.090,
							370.270,
							370.510
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › CIGARETTES › Section 370.120 - Receipt of reports, returns and remittances sent by mail

Current through June 11, 2024
1. Any report, return or remittance to cover
					a payment required by
					NRS 370.001 to
					370.430,
					inclusive, which is transmitted through the United States mail, shall be deemed
					filed or received on the date shown by the postmark stamped upon the envelope
					containing it, as provided in
					NRS
					238.100, or on the date it was mailed if
					other proof satisfactory to the Commission establishes that it was timely
					deposited in the United States mail, postage prepaid and properly addressed to
					the Commission.
2. The date on a
					receipt for material sent by certified or registered mail, if different from
					the postmark, prevails if the date on the receipt is earlier than the date of
					the postmark.
3. A record
					authenticated by the post office that the postmark on certain batches of mail
					was erroneous is proof satisfactory to the Commission that the mailing was made
					on a date other than the date of the postmark.
4. If it is known that the postal service was
					inoperative at a certain time because of a strike, riot, warfare or act of God
					or for some other reason, the Commission will consider the circumstances, and
					if there is other evidence of timely mailing, will accept the evidence and deem
					the return or payment timely.
5. A
					postmark affixed by a postage meter in the possession of the taxpayer or other
					person outside the post office will be disregarded as proof of the date mailed
					whenever it is contradicted by an official postmark stamped upon the envelope
					containing the payment. Unless corroborated, statements by a taxpayer or the
					taxpayer's employees are not sufficient to refute the postmark as the date of
					mailing.
Tax Comm'n, Cigarette
						Tax Reg. part No. 6, eff. 7-24-70; A 10-9-71-NAC A by Dep't of Taxation,
						10-10-83
NRS
							360.090,
							370.510
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › OTHER PRODUCTS MADE FROM TOBACCO › Section 370.140 - Wholesale dealer to notify Department of intent to sell taxable product

Current through June 11, 2024
A wholesale dealer in products made from tobacco, other than
						cigarettes, shall notify the Department of his or her intention to sell such
						products in this State before making any sales. The notification must be given
						on a form provided by the Department.
Added to NAC by Dep't of
						Taxation, eff. 10-10-83
NRS
							370.510
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › OTHER PRODUCTS MADE FROM TOBACCO › Section 370.150 - Indicating tax on invoice; tax not to be charged to retail dealer as separate item

Current through June 11, 2024
A wholesale dealer in products made from tobacco, other than
						cigarettes, shall indicate on his or her invoices of sale the amount of the tax
						he or she is required to pay pursuant to
						NRS
						370.450 as a part of the total price of those
						products. This amount must not be charged to the retail dealer as a separate
						item.
Added to NAC by Dep't of
						Taxation, eff. 10-10-83
NRS
							370.510
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › OTHER PRODUCTS MADE FROM TOBACCO › Section 370.160 - Payment of tax; monthly return

Current through June 11, 2024
1. The tax imposed
					by
					NRS
					370.450 must be paid to the Department on or
					before the 20th day of each month for sales made during the preceding
					month.
2. Each wholesale dealer
					shall submit with his or her payment a return on a form provided by the
					Department. If a wholesale dealer does not make a taxable sale during the
					preceding month, he or she shall file a return with the Department indicating
					this fact.
Added to NAC by Dep't of
						Taxation, eff. 10-10-83
NRS
							370.465,
							370.510
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › OTHER PRODUCTS MADE FROM TOBACCO › Section 370.165 - Allowance of tax credits

Current through June 11, 2024
1. The Department
					will allow a credit authorized by
					NRS 370.490
					only if the wholesale dealer who files the claim for the credit is the
					wholesale dealer who originally reported and paid the tax to the
					Department.
2. A wholesale dealer
					who did not originally report and pay the tax to the Department may request
					from the wholesale dealer who originally reported and paid the tax to the
					Department payment of an amount equal to the credit authorized by
					NRS 370.490.
					Such a request must include a credit memo of the manufacturer for proof of
					returned merchandise or a duplicate or copy of the invoice as proof of the sale
					outside the State.
3. A wholesale
					dealer who is allowed a credit authorized by
					NRS 370.490
					and who, pursuant to subsection 2, makes a payment to a wholesale dealer who
					did not originally report and pay the tax to the Department may complete and
					file with the Department an amended return.
Added to NAC
						by Dept of Taxation by
						R146-15A,
						eff. 9/9/2016
NRS
						370.490,
						370.510
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › SALES ON INDIAN RESERVATIONS AND COLONIES › Section 370.210 - Sales by tribe that imposes tax equal to or greater than state tax

Current through June 11, 2024
1. A tribe that is located and sells and
					delivers cigarettes or other products made from tobacco on an Indian
					reservation or colony whose governing body has imposed and is enforcing an
					excise tax on the products being sold at a rate which is equal to or greater
					than the rate of the tax imposed by the State on the same products shall
					furnish the Department a copy of the tribal ordinance which imposes the tribal
					tax.
2. The tribal tax must be
					applicable to at least all consumers who would otherwise be taxed under
					NRS 370.001 to
					370.430,
					inclusive, and be actually collected whether or not the retail establishment
					from which the cigarettes or other products made from tobacco are sold is owned
					by the tribe.
3. The Department
					will presume that the tax is being imposed and actually enforced by the tribe
					if the retail price of the cigarettes or other products made from tobacco
					exceeds the wholesale price charged to the tribe by an amount which is at least
					equal to the tax.
4. Except as
					otherwise provided in
					NRS
					370.240 and
					370.255,
					the tribe is not required to maintain any records of cigarettes received, sold
					or distributed by the tribe on that reservation or colony.
Dep't of Taxation,
						Cigarette Tax Reg. No. 9, eff. 5-26-78-NAC A 10-10-83; A by Tax Comm'n,
						9-16-92-Substituted in revision for NAC 370.050
NRS
							360.090,
							370.0751,
							370.501,
							370.510,
							370.515
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › SALES ON INDIAN RESERVATIONS AND COLONIES › Section 370.220 - Purchase of tobacco by retail dealers; application for refund of precollected sales tax

Current through June 11, 2024
1. Retail dealers
					who are located and sell and deliver cigarettes on an Indian reservation or
					colony shall purchase all of the cigarettes or other products made from tobacco
					that are to be sold and delivered on the reservation or colony from a licensed
					wholesale dealer who has precollected the state tax on the cigarettes and other
					products.
2. If a tribal tax has
					been imposed on the cigarettes and other products made from tobacco, the tribe
					may apply for a refund of the precollected tax pursuant to
					NRS 370.280 or
					370.503
					and NAC 370.230.
Dep't of Taxation,
						Cigarette Tax Reg. part No. 8, eff. 5-26-78-NAC A by Tax Comm'n,
						9-16-92-Substituted in revision for NAC 370.060
NRS
							360.090,
							370.280,
							370.503,
							370.510
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › SALES ON INDIAN RESERVATIONS AND COLONIES › Section 370.230 - Refund of precollected state tax: Procedure; rate

Current through June 11, 2024
1. As used in this section, unless the
					context otherwise requires:
(a) "Department"
					means the Department of Taxation of the State of Nevada.
(b) "Governing body" means the governmental
					entity that has the authority to make decisions for a tribe, commonly known as
					a tribal government.
(c) "Month"
					means a calendar month.
(d)
					"Reservation" means an Indian reservation, Indian colony or lands set aside for
					the use and occupancy of a tribe.
(e) "Retail dealer" means any person, other
					than a wholesale dealer or a smokeshop owned by a tribe, who is located on a
					reservation and who offers to sell or who is engaged in selling cigarettes,
					other tobacco products or both of them at retail on the reservation.
(f) "Tribe" means any Indian tribe, Indian
					band, Indian colony or group of Indians recognized by the Federal Government as
					possessing a government-to-government relationship with the United
					States.