CIGARETTE & TOBACCO (OTP) // NRS 370 | $1.80 PER PACK + 30% WHOLESALE OTP

DIRECT STATUTORY SUMMARY: Moralistic sin-taxation engineered to extract revenue from working-class consumers while using public health rhetoric to pad the State General Fund.

ARCHITECTS & COLLECTORS OF PLUNDER

TIMELINE & APPROVAL

WHEN ENACTED: 1947 (Original), hiked by $1.00/pack in 2015 (SB 483), expanded to vapor/OTP in 2019 (SB 263)

ENTITIES APPROVING / BENEFITING:

Nevada Department of Taxation
State General Fund Appropriators

ENTITIES PAYING / OPPOSING:

Smoke Shop Owners
Nevada Retailers
Adult Consumers

OFFICIAL SOURCES & COVERAGE

PHASE 1 REVENUE AUDIT LEDGER RECORD (NV-S-0169)

Official Classification: State tax department categories — Cigarette & Other Tobacco Products (OTP) 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-0169) → · Official Source (https://tax.nv.gov/Tax%20Types/) →

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