{"data":{"id":"us-nv/nrs-370.350","jurisdiction":"us-nv","citation":"NRS 370.350","heading":"Levy; amount; exemptions.","body":"1. Except as otherwise provided in subsection 3, a tax is hereby levied and imposed upon the use of cigarettes in this state.\n2. The amount of the use tax is 90 mills per cigarette.\n3. The use tax does not apply where:\n(a) Nevada cigarette revenue stamps have been affixed to cigarette packages as required by law.\n(b) Tax exemption is provided for in this chapter.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 370 - TOBACCO: LICENSES AND TAXES; SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS","CIGARETTES","Use Tax"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-370.html#NRS370Sec350","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"825f97866acdfd982478afdd33b3e555059273a209756ee7818a460a2005c88b","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-370.327","next":"us-nv/nrs-370.360"},"notice":"GroundRules: Original legal text. Not legal advice."}