Cigarette & Other Tobacco Products (OTP) Tax

Cigarette & Other Tobacco Products (OTP) Tax

Nevada imposes taxes on cigarettes and other tobacco products (OTP). These taxes are part of Nevada’s strategy to manage the public health impacts of tobacco use while generating revenue to fund various state initiatives.

The Nevada Cigarette and OTP Tax is a state-imposed tax on cigarettes and products like cigars, chewing tobacco, and snuff.

The tax on cigarettes is a specific amount per pack, varying based on the type of pack. For Other Tobacco Products (OTP), if they are premium cigars, the tax is a percentage of the wholesale price, capped at $0.50 per premium cigar.

Current Cigarette & Other Tobacco Products Tax Forms

2024 Tobacco License Renewal

  • DO NOT USE IF A RENEWAL HAS ALREADY BEEN SENT IN. This form should be used ONLY if you have not received your annual tobacco renewal form.
  • If you are unsure of your renewal status, please contact the Department before submitting a form to avoid possible duplicates.
  • Please complete the form in FULL and mail it with payment to the Carson City Taxation office with the applicable payment.

Affidavit of Destruction

Affidavit of Receipt

Application for Event Specific Tobacco Licensing

  • Who is it for? This application is intended for businesses who wish to sell or distribute tobacco products at specific events, such as conventions, festivals, or temporary markets. It is tailored for those needing a temporary license that covers the duration of an event.

Application for Tobacco Retail License

  • Who is it for? This application is for businesses that want to sell tobacco products directly to consumers in a retail setting. This includes stores like smoke shops, convenience stores, and supermarkets that have a dedicated section for tobacco sales.

Application for Tobacco Licenses

  • Who is it for? This application is for entities planning to engage in the wholesale, distribution, or manufacturing of tobacco products on a permanent basis in Nevada. This includes businesses that intend to operate year-round rather than at specific events.

Application for Warehouse/Distribution Center/Logistics Company

  • Who is it for? This form is for entities that want to operate as tobacco product warehouses or distribution centers in Nevada.
  • Filing Frequency: This is typically a one-time filing required when establishing a warehouse or distribution center for tobacco products.

Cigarette Claim for Refund

Monthly Electronic Cigarette Inventory Report (XLSX) Effective 4/1/20

One-Time Cigarette Tax Return

  • Who is it for? This form is designed for entities that need to file a cigarette tax return for a single, specific transaction or event that is not part of regular operations.
  • Filing Frequency: This application is filed once, specifically for the transaction or event it covers.

One-Time OTP Tax Return

  • Who is it for? This form is for businesses who need to report tax on a one-time transaction involving tobacco products other than cigarettes, such as cigars, chewing tobacco, or vaping products.
  • Filing Frequency: This return is also filed only once, tailored to a specific transaction rather than regular business operations.

OTP Tax Return Effective 7/1/2023

  • OTP Return Effective 7/1/23 (PDF)
    • This form is to be used starting with period ending July 31, 2023. Please be aware, with the passing of Assembly Bill 232 during the 2023 Nevada Legislative Session, the bill limits the tax imposed upon the receipt, purchase and sale of other tobacco products that are premium cigars, the Department updated the Other Tobacco Product Tax return to accommodate for the change in the tax rate and reporting of such product.
  • OTP Form #1 - 7/1/23 (XLXS)
    • This form can be used in lieu of completing OTP Form #1 in the above PDF.
  • OTP Form #2- 7/1/23 (XLSX)
    • This form can be used in lieu of completing OTP Form #2 in the above PDF.
  • OTP Form #3 - 7/1/23 (XLSX)
    • This form can be used in lieu of completing OTP Form #3 in the above PDF.
  • OTP Form #6 7/1/23 new (XLSX)
    • This form can be used in lieu of completing OTP Form #6 in the above PDF.

Prevent All Cigarette Tracking (PACT)

Surety Bond Acknowledgement - Chapter 370

  • Who is it for? This form is for businesses that are required to maintain a surety bond under Nevada’s tax laws, particularly those involved in the sale, distribution, or manufacturing of tobacco products. Chapter 370 refers to the statutes governing the taxation of tobacco and other related products.
  • Filing Frequency: The filing of a Surety Bond Acknowledgement is usually a one-time requirement, often completed during the initial licensing process. However, it may need to be updated if the bond amount changes or the bond is renewed.

Prior Other Tobacco Products Tax Forms

  • OTP Return Effective 11/2020
    • This return is to be used for periods ending December 31, 2020 through June 30, 2023.
  • OTP Form #2
    • This supplemental form is to be used for periods ending December 31, 2020 through June 30, 2023 in lieu of OTP Form #2 in PDF.
  • OTP Form #3
    • This supplemental form is to be used for periods ending December 31, 2020 through June 30, 2023 in lieu of OTP Form #3 in PDF.
  • OTP Return Effective 10/16)

If you have questions, please contact us at Taxation-AdminMSA@tax.state.nv.us.

Cigarette Tax Rate

  • Tax Stamp: Nevada uses a tax stamp system where a stamp must be affixed to each pack of cigarettes to indicate that the state tax has been paid.
  • Rate: The rate for cigarettes is the actual tax stamp value. $1.80 for a pack of 20s, $2.25 for a pack of 25s, and Tribal stamped 20s are not taxed.

OTP Tax Rate

  • Applies To: This category includes products like cigars, chewing tobacco, and other forms not classified as cigarettes.
  • Rate: The tax rate is calculated as a percentage of the wholesale cost of these products.

More Information

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