CANNABIS TAX // NRS 372A | 15% WHOLESALE + 10% RETAIL EXCISE

DIRECT STATUTORY SUMMARY: The state legalized a plant only to convert it into a multi-layered tax cartel—stacking a 15% wholesale excise tax, a 10% retail excise tax, AND full local sales tax (~8.375%) plus licensing extractions.

ARCHITECTS & COLLECTORS OF PLUNDER

TIMELINE & APPROVAL

WHEN ENACTED: 2016 Question 2 / 2017 Legislative Session (NRS 372A.290)

ENTITIES APPROVING / BENEFITING:

  • Cannabis Compliance Board
  • State Distributive School Account
  • Rainy Day Fund

ENTITIES PAYING / OPPOSING:

  • Independent Cultivators
  • Nevada Consumers

OFFICIAL SOURCES & COVERAGE

PHASE 1 REVENUE AUDIT LEDGER RECORD (NV-S-0168)

Official Classification: State tax department categories — Cannabis Tax
Collecting Agency: Nevada Department of Taxation (state_or_state_board)
Revenue Flow Classification: tax_category_index_not_separate_receipt
Verification Status (2026-10-25): official_tax_category_agency_index — Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review

View Statutory Authority Detail (NV-S-0168) → · Official Source (https://tax.nv.gov/Tax%20Types/) →

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