Nevada Administrative Code
Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers
SALES ON INDIAN RESERVATIONS AND COLONIES
Section 370.220 - Purchase of tobacco by retail dealers; application for refund of precollected sales tax

Universal Citation: NV Admin Code 370.220

Current through September 16, 2024

1. Retail dealers who are located and sell and deliver cigarettes on an Indian reservation or colony shall purchase all of the cigarettes or other products made from tobacco that are to be sold and delivered on the reservation or colony from a licensed wholesale dealer who has precollected the state tax on the cigarettes and other products.

2. If a tribal tax has been imposed on the cigarettes and other products made from tobacco, the tribe may apply for a refund of the precollected tax pursuant to NRS 370.280 or 370.503 and NAC 370.230.

Dep't of Taxation, Cigarette Tax Reg. part No. 8, eff. 5-26-78-NAC A by Tax Comm'n, 9-16-92-Substituted in revision for NAC 370.060

NRS 360.090, 370.280, 370.503, 370.510

Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.