Nev. Rev. Stat. § 370.350
Levy; amount; exemptions
Effective Oct 1, 2015[1:178:1953]—(NRS A 1959, 117; 1961, 676; 1969, 1132; 1983, 711; 1985, 473; 1987, 1737; 1989, 2188, 2191; 1991, 287; 2003, 20th Special Session, 169; 2015, 2902)
- 1. Except as otherwise provided in subsection 3, a tax is hereby levied and imposed upon the use of cigarettes in this state.
- 2. The amount of the use tax is 90 mills per cigarette.
3. The use tax does not apply where:
- (a) Nevada cigarette revenue stamps have been affixed to cigarette packages as required by law.
- (b) Tax exemption is provided for in this chapter.
[1:178:1953]—(NRS A 1959, 117; 1961, 676; 1969, 1132; 1983, 711; 1985, 473; 1987, 1737; 1989, 2188, 2191; 1991, 287; 2003, 20th Special Session, 169; 2015, 2902)