Nev. Rev. Stat. § 370.350

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1

Section 370.350 - Levy; amount; exemptions

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.

NRS 370.350

[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)

Amended by 2015, Ch. 487,§73, eff. 7/1/2015.

[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)