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Nevada LAWS & TAXES
- It is unlawful for any person to sell, distribute or offer to sell cigarettes, cigarette paper, tobacco of any description, products made or derived from tobacco, vapor products or alternative nicotine products to any child under the age of 18 years.1
- Nevada’s Clean Indoor Air Act has been amended to prohibit the use of vapor products where smoking is prohibited.3
- Sale of vapor products through “electronic network” must be packed and clearly marked “tobacco products” and only after age verification through third party service. These requirements could cause many out-of-state online retailers to refuse to ship to the state.5
Tobacco/Vapor 21 Law: Federal law passed December 20, 2019 prohibits sales of all tobacco and vapor products to anyone under the age of 21 years old. FDA stated law became effective on that date. States may choose to continue with current age law at the risk of losing federal funding.
Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.
- Smoke-free tobacco products are subject to a state excise tax of 30% of the wholesale price.2
- Vapor products taxed at 30% wholesale under category of “other tobacco product.”
- 202.2493 Cigarettes, smokeless products made or derived from tobacco and alternative nicotine products to be sold in unopened package only; sale and distribution of cigarettes, other tobacco products, vapor products and alternative nicotine products to minor prohibited; owner of retail establishment required to display notice concerning prohibition against sale of tobacco products, vapor products and alternative nicotine products to minors; sale of cigarettes by retailer through use of certain displays prohibited; penalties.
- Sales Tax Handbook – Nevada Tobacco Excise Taxes
- Southern Nevada Health District – Nevada Clean Indoor Air Act
- TrackBill Nevada SB263
- Nevada Legislature – SB263
Updated February 2023