Liquor Tax FAQs
Table of Contents
How long does it take to obtain a certificate of compliance?
If no additional information is required, Certificate of Compliance applications can take 60-90 days to process.
How long does it take to obtain an import-wholesale liquor license?
It can take up to six (6) months for the entire process due to the extensive background check that is completed by the County or Incorporated City.
Can a liquor retailer also be a Nevada importer/wholesaler?
No.
Is a beverage subject to liquor tax if it contains less than ½ of 1 percent of alcohol? (Example: near beer)
No. Only beverages containing ½ of 1percent or more alcohol by volume are subject to liquor excise tax under Nevada law.
I do not have a Nevada resident agent for form LT 08. What can I do?
You may use the Nevada importer/wholesaler you are supplying.
Does Nevada become involved in franchise disputes or lawsuits?
No. Please refer to NRS 597 covering franchise laws.
I would like to open a bar in Nevada. What are the license fees and alcoholic beverage control laws in Nevada?
Nevada has no Alcoholic Beverage Control Law (commonly called ABC Law). We do not control the labeling, advertising, or retail outlets of liquor or liquor establishments. Any person desiring to open a retail establishment should contact the city or county clerk or local law enforcement authorities in the area where they want to locate.
Who pays the liquor excise tax in Nevada?
The tax is paid by the Nevada licensed importer, which is assessed at the time the merchandise is received; or the tax is paid by the Nevada licensed manufacturer after it is bottled, or packaged and ready to be sold.
Renewal Reminder to Certificate of Compliance Licensees:
Pursuant to NRS 369.310(2): 2. If the licensee does not pay the license fees before July 15 of each year, the license may be cancelled by the Department. Between July 15 and July 31 of each year, the fee may be paid with a penalty of 5 percent added to such fee. If the fee and penalty are not paid by July 31 of each year, the license shall be cancelled automatically.
Certificate of Compliance license renewal forms must also be received by July 15, to avoid cancellation of the license.
Note: FAQs are for general guidance only. For written advice as it relates to your business, request an advisory opinion from the Department.