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How to obtain wholesaler and retailer tobacco licenses in the State of Nevada?
How can I apply for a tobacco retail license?

If a person wants to start business as a retail dealer of cigarettes and/or other tobacco products, a Tobacco Retail Dealer’s License is required.

There is no fee charged for the retail tobacco license issuance, a business license is also required to conduct business in Nevada.

How can I apply for a tobacco wholesaler license?

If you intend to start your business as a tobacco wholesaler, you need to apply to the department of taxation, Nevada for the wholesale license.

The wholesale tobacco license fee is $150 but can be prorated on each quarter.

A licensed wholesaler may purchase other tobacco products OTP directly from a manufacturer or from another wholesaler who is not licensed with Nevada. Wholesalers of cigarettes are required to maintain a minimum Cigarette inventory of $10,000 all the time.

Tobacco license applications for wholesaler and retailer can be downloaded from Department of taxation, Nevada website.

Are there any additional requirements for tobacco wholesalers?

Yes a tobacco wholesaler is required to submit a surety bond of minimum $1,000. Application for the same is available at the department of taxation website and can be downloaded from here.

Do I need to apply for any other permit to sell tobacco products in the State?

Yes any person intending to sell cigarettes or other tobacco products in Nevada need to obtain a seller's permission first. You need to contact the local city or county clerk in the municipality where business is to be conducted for the license. A seller's permit is required for both retail and wholesale licenses.

Can tobacco licenses be renewed?

Yes tobacco licenses for retailer and wholesaler are issued for one year and renewed annually in the month of January. If you don’t apply for the renewal of the license, your license will be revoked automatically.

Annual renewal is not required for other tobacco products OTP wholesale license.

What are the tax rates on tobacco products?

The tax rate on Cigarettes is $1.80 per pack of 20 cigarettes. The tax rate on other tobacco products is 30% of the wholesale price.

What are the tobacco return filing requirements in the Nevada?

  • Cigarette returns are due by the 20th of the month following business. If no business was conducted a zero return must be submitted.
  • The return may be submitted electronically by mail.
  • Cigarette Wholesalers are required to file returns on form CT-01, CT-02, CT-03 (if applicable), CT-04 and CT-05.
If this return and the taxes owed are filed after the 20th of the month, the amount of penalty due is based on the number of days the payment is late. The maximum penalty amount for a late filed return is 10%.

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