LIQUOR TAX // NRS 369 | $0.16 TO $3.60 PER GALLON

DIRECT STATUTORY SUMMARY: Volume-based excise taxes levied on every gallon of beer, wine, and distilled spirits imported or manufactured in Nevada, plus state importer/wholesaler licensing fees.

ARCHITECTS & COLLECTORS OF PLUNDER

TIMELINE & APPROVAL

WHEN ENACTED: 1935 (Original NRS 369), repeatedly increased across legislative sessions

ENTITIES APPROVING / BENEFITING:

Department of Taxation
State General Fund Appropriators

ENTITIES PAYING / OPPOSING:

Hospitality Venues
Craft Breweries & Distilleries
Consumers

OFFICIAL SOURCES & COVERAGE

PHASE 1 REVENUE AUDIT LEDGER RECORD (NV-S-0175)

Official Classification: State tax department categories — Liquor 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-0175) → · Official Source (https://tax.nv.gov/Tax%20Types/) →

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