Vapor Taxes - NV
Nevada - Excise Tax:
Subject to Tax
- E-liquid with or without Nicotine.
- Personal Vaporizers (e-cigs) with or without Eliquid.
- Tanks, Clearomizers, Coils, and other Components and Parts with or without eliquid, as long as they are "intended primarily or exclusively to be used with or in an electronic cigarette"
Not subject to Tax
- There are no taxes on general use batteries, multipurpose flavoring, accessories, chargers, cases or other products that are not "intended primarily or exclusively to be used with or in an electronic cigarette"
Summary: The excise tax imposed in Nevada applies to any product with or without nicotine (whether or not it contains nicotine) that is intended for human consumption. The state also taxes E-Cig devices and components and parts whether sold with or sold separately.
Information is current as of: June 24, 2021 If you are aware of a change or error in this information, please write to HelpDesk@ecblend.com
*** INFORMATION IN THIS ARTICLE IS NOT LEGAL ADVISE OR A SUBSTITUTE FOR LEGAL ADVICE ***
DEFINITIONS: (DISCLAIMER: Underlines by ECBlend are intended only for the purpose of drawing attention to information that pertains to sales by ECBlend - Information below are references only - It is not legal advice or a substitute for legal advice. Definitions may be excerpts and may have additional language or context. For full context, visit your states websites Dept of Taxation, Tobacco Products, Attorney General, and Senate and House Bills for your state. This information is current as we know it as of the date above. If you are aware of a change or error in this information, please contact us.)
NRS 370.054 “Vapor product” defined. [Effective July 1, 2020.] “Vapor product”:
1. Means any noncombustible product containing nicotine or any other substance that employs a heating element, power source, electronic circuit or other electronic, chemical or mechanical means, regardless of the shape or size thereof, that can be used to produce vapor from nicotine or any other substance in a solution or other form, the use or inhalation of which simulates smoking.
2. Includes, without limitation:
(a) An electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device; and
(b) The components of such a product or device, whether or not sold separately,
including, without limitation,
vapor cartridges or
other container of nicotine or any other substance in a solution or other form that is intended to be used with or in an electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or
a similar product or device, atomizers, cartomizers, digital displays, clearomizers, tank systems, flavors, programmable software or other similar products or devices. As used in this paragraph, “component” means a product intended primarily or exclusively to be used with or in an electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device.
3. Does not include any product:
(a) Regulated by the United States Food and Drug Administration pursuant to subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq.
(b) Subject to the excise tax on cannabis or cannabis products pursuant to NRS 372A.200 to 372A.380, inclusive.
(c) Purchased by a person who holds a current, valid medical cannabis establishment license pursuant to chapter 678B of NRS.
(Added to NRS by 2015, 2496; A 2019, 3590, effective July 1, 2020)
NRS 370.0318 “Other tobacco product” defined. [Effective January 1, 2020.] “Other tobacco product” means any tobacco of any description, any vapor product, any alternative nicotine product or any product made from tobacco, other than cigarettes.
(Added to NRS by 2007, 2056; A 2015, 2496; 2019, 3590, effective January 1, 2020)
How does your state classify tobacco derived nicotine? How does your state tax tobacco derived nicotine?
Response: Products with nicotine derived from tobacco are not currently taxable as OTP because of the exemption in the Alternative Nicotine definition (NRS 370.008)
(NOTE: June 24, 2021: We have requested an Advisory Opinion from the Director of Taxation regarding this. Until an opinion is issued, we are following and taxing pursuant to the Nevada Dept of Taxation Guidance on their website, which includes )
NRS 370.008 “Alternative nicotine product” defined. “Alternative nicotine product” means any noncombustible product containing nicotine that is intended for human consumption, whether chewed, absorbed, dissolved or ingested by any other means.
The term does not include:
1. A vapor product;
2. A product made or derived from tobacco; or
3. Any product regulated by the United States Food and Drug Administration under subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq.
(Added to NRS by 2015, 2495) — (Substituted in revision for NRS 370.003)
NRS 202.2485 Definitions. [Effective January 1, 2020.] As used in NRS 202.2485 to 202.2497, inclusive:
1. “Alternative nicotine product” means any noncombustible product containing nicotine that is intended for human consumption, whether chewed, absorbed, dissolved or ingested by any other means.
The term does not include:
(a) A vapor product;
(b) A product made or derived from tobacco; or
(c) Any product regulated by the United States Food and Drug Administration under Subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq.