Nevada Administrative Code
Chapter 372A - Tax on Controlled Substances
Section 372A.Sec. 11 - NEW

Universal Citation: NV Admin Code 372A.Sec. 11

Current through December 31, 2024

Any cannabis or adult-use cannabis product obtained by a retail cannabis consumption lounge from the adult-use cannabis retail store to which the retail cannabis consumption lounge is attached or immediately adjacent is not subject to the excise tax on cannabis and must not be included in the measure of the tax on a return required by NAC 372A.160 until the retail cannabis consumption lounge:

1. For a single-use cannabis product, sells the single-use cannabis product to a customer of the lounge; or

2. Uses the cannabis or adult-use cannabis product to prepare a ready-to-consume cannabis product and sells the ready-to-consume cannabis product to a customer of the lounge.

Added to NAC by Tax Comm'n by R052-23A, eff. 12/19/2024

NRS 360.090, 372A.050

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.
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