Nevada: Tobacco Excise Taxes
Nevada Cigarette and Tobacco Excise Taxes
| Total Nevada Cigarette Taxes | Average Cost Per Pack | Ranking (Highest to Lowest) |
|---|---|---|
| $1.80 / pack | $6.44 / pack | 20th / 51 |
In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the Nevada and Federal levels. Excise taxes on tobacco are implemented by every state, as are excises on alcohol and motor fuels like gasoline.
Current Nevada Tobacco Excise Tax Rates
The primary excise taxes on tobacco in Nevada are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is 80 cents per pack of 20 cigarettes and other tobacco products are taxed at 30% of their wholesale price.
Nevada Cigarette Tax - $1.80 / pack
In Nevada, cigarettes are subject to a state excise tax of $1.80 per pack of 20. Cigarettes are also subject to Nevada sales tax of approximately $0.41 per pack, which adds up to a total tax per pack of $2.21.
The average cost of a pack of cigarettes in Nevada is $6.44, which is the 20th highest in the United States.
Nevada Other Tobacco Products Tax - 30% / Wholesale Price
In Nevada, other tobacco products are subject to a state excise tax of 30% / wholesale price as well as federal excise taxes (listed below).
Nevada Medical Marijuana Tax - 6.85%
Medical marijuana is legal in Nevada, and is subject to state taxes. There are no federal excise taxes collected on marijuana, since it is still seen as illegal under Federal laws.
Currently, medical marijuana is subject to a Nevada cannabis sales tax of 6.85%.
There is no state excise tax on medical marijuana paid by the consumer.
Nevada Recreational Marijuana Tax - 16.85%
Recreational marijuana is legal in Nevada, and is subject to state taxes. There are no federal excise taxes collected on marijuana, since it is still seen as illegal under Federal laws.
Currently, recreational marijuana is subject to a Nevada cannabis sales tax of 6.85%.
Recreational marijuana is subject to a state excise tax of 10%.
-15% excise tax is on first wholesale based on fair market value. Fair market value is calculated every 6 months and different products have different fair market value -10% excise tax is on sales price of marijuana and marijuana products except marijuana paraphernalia
Payment of Nevada Tobacco Excise Taxes
Payments of tobacco excise taxes are made by vendors, not by consumers, though the taxes will be passed on in the tobacco's retail price. Sales reports and payments of cigarettes and tobacco products are due on the 25th of the next month.
Federal Tobacco Excise Taxes
The price of all tobacco products sold in Nevada also includes Federal Tobacco excise taxes, which are collected from the manufacturer by the Tobacco and Tobacco Tax and Trade Bureau and generally passed on to the consumer in the product's price. Federal excise tax rates on tobacco products are as follows:
Cigars and Cigarettes
| Small Cigarettes | $50.33 per 1,000 cigarettes, or $1.01 per pack of 20 |
|---|---|
| Large Cigarettes | $105.69 per 1,000 cigarettes, or $2.11 per pack of 20 |
| Small Cigars | $50.33 per 1,000 cigars, or $1.01 per pack of 20 |
| Large Cigars | 52.75% of sales price but not to exceed $402.60 per 1,000 cigars, or $0.4026 maximum each |
Other Tobacco Products
| Pipe Tobacco | $2.8311 per pound, or $0.1769 per one-ounce tin |
|---|---|
| Chewing Tobacco | $0.5033 per pound, or $0.0315 per one-ounce tin |
| Snuff | $1.51 per pound, or $0.0944 per one-ounce tin |
| Roll-your-own Tobacco | $24.78 per pound, or $1.5488 per one-ounce tin |
There are also federal excise taxes on cigarette rolling paper and cigarette tubes.
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