NRS 370.5034: Imposition, rate and collection of tax; penalty. [Effective July 1, 2027.]

1. Except as otherwise provided in this section, there is hereby imposed upon the receipt, purchase or sale of cigars and pipe tobacco sold by a remote retail seller to an ultimate consumer in this State a tax of 30 percent of the actual cost of those products.

2. The tax is imposed at the time the remote retail seller makes a remote retail sale to an ultimate consumer in this State. The tax must be paid by the remote retail seller to the Department in accordance with the provisions of NRS 370.50341. It is the intent and purpose of this section to impose the tax once and only once on cigars and pipe tobacco sold in this State.

3. The tax is imposed on a remote retail seller only if, during the current calendar year or the immediately preceding calendar year:

(a) The cumulative gross receipts of the remote retail seller from remote retail sales of cigars or pipe tobacco, or both, by the remote retail seller to ultimate consumers in this State exceed $100,000; or

(b) The remote retail seller makes 200 or more separate remote retail sales of cigars or pipe tobacco, or both, to ultimate consumers in this State.

4. Any remote retail seller who makes a remote retail sale of cigars or pipe tobacco to an ultimate consumer in this State without paying the tax provided for by this section is guilty of a misdemeanor.