Bill > AB471

This bill revises provisions governing the remote sales of cigars and pipe tobacco in Nevada, creating a comprehensive regulatory framework for out-of-state sellers. The bill imposes a 30 percent tax on the actual cost of cigars and pipe tobacco sold remotely to Nevada consumers, but only applies to sellers who either earn over $100,000 from such sales or complete 200 or more separate remote sales in the state during a calendar year. Remote retail sellers must obtain a license from the Department of Taxation, which costs $650 annually and requires compliance with strict age verification procedures using third-party services to ensure purchasers are at least 21 years old. The bill mandates detailed record-keeping, including maintaining invoices with specific transaction information for at least five years, and establishes penalties for non-compliance such as license suspension or revocation. Additionally, remote sellers must submit monthly reports to the Department of Taxation detailing their sales and pay the associated taxes. The legislation also requires remote sellers to clearly mark shipped packages with product type and perform rigorous age verification during the ordering process. The bill includes an appropriation of approximately $206,000 to the Department of Taxation for implementation costs and is set to become fully effective on January 1, 2026.

Budget and Finance, Business and Industry

https://www.leg.state.nv.us/App/NELIS/REL/83rd2025/Bill/12721/Overview