370.350 - Levy; amount; exemptions. - Nevada Statutes

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 40 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)

      NRS 370.360  Payment of tax; reports.  Every person using or consuming cigarettes subject to taxation on the use thereof under the provisions of NRS 370.350 shall pay such tax and make such reports thereon to the Department under such regulations as may be prescribed by the Department.

      [2:178:1953]—(NRS A 1973, 1009; 1975, 1721)