INTOXICATING LIQUOR: LICENSES AND TAXES

Nev. Rev. Stat. 369
in effect

Nev. Rev. Stat. § 369.010 “Beer” defined.

As used in this chapter, “beer” means any beverage obtained by the alcoholic fermentation of any infusion or decoction of barley, malt, hops, or any other similar product, or any combination thereof, in water.

Nev. Rev. Stat. § 369.011 “Brew pub” defined.

As used in this chapter, “brew pub” has the meaning ascribed to it in NRS 597.200.

Nev. Rev. Stat. § 369.013 “Brewery” defined.

As used in this chapter, “brewery” means an establishment which manufactures malt beverages but does not sell those malt beverages at retail.

Nev. Rev. Stat. § 369.015 “Case of wine” defined.

As used in this chapter, “case of wine” means 12 bottles each containing 750 milliliters of wine or an amount equal to that volume of wine.

Nev. Rev. Stat. § 369.019 “Craft distillery” defined.

As used in this chapter, “craft distillery” has the meaning ascribed to it in NRS 597.200.

Nev. Rev. Stat. § 369.030 “Importer” defined.

As used in this chapter, “importer” means any person who, in the case of liquors which are brewed, fermented or produced outside the State, is first in possession thereof within the State after completion of the act of importation.

Nev. Rev. Stat. § 369.035 “Instructional wine-making facility” defined.

1. As used in this chapter, “instructional wine-making facility” means an instructional wine-making facility operated pursuant to NRS 597.245 . 2. For the purposes of this chapter: (a) A person who operates an instructional wine-making facility is not a wine maker or a supplier, brewer, brew pub, distiller, craft distillery, manufacturer, producer, vintner, bottler, wholesaler, wholesale dealer, retailer or retail dealer of wine. (b) An instructional wine-making facility is not a winery or a retail liquor store.

Nev. Rev. Stat. § 369.040 “Liquor” defined.

1. As used in this chapter, “liquor” means beer, wine, gin, whiskey, cordials, ethyl alcohol or rum, and every liquid containing one-half of 1 percent or more of alcohol by volume and which is used for beverage purposes. 2. Any liquid containing beer or wine in combination with any other liquor shall not be construed to be beer or wine.

Nev. Rev. Stat. § 369.045 “Malt beverage” defined.

As used in this chapter, “malt beverage” has the meaning ascribed to it in NRS 597.200.

Nev. Rev. Stat. § 369.050 “Original package” defined.

As used in this chapter, “original package” means any container or receptacle first used for holding liquor, which container or receptacle is sealed.

Nev. Rev. Stat. § 369.070 “Permissible person” defined.

As used in this chapter, “permissible person” means any duly ordained minister who uses liquor for sacramental purposes, any doctor, apothecary or pharmaceutist who uses alcohol for or in compounding medicine, or the representative of any school, university, hospital, clinic or industrial concern where liquor is used and needed for industrial purposes and not for concocting beverages for drink.

Nev. Rev. Stat. § 369.090 “Retail liquor store” defined.

As used in this chapter, “retail liquor store” means an establishment where beers, wines and liquors, in original packages or by the drink, are sold to a consumer.

Nev. Rev. Stat. § 369.100 “Sale” and “to sell” defined.

As used in this chapter, “sale” or “to sell” means and includes any of the following: 1. To exchange, barter, possess or traffic in; 2. To solicit or receive an order for; 3. To keep or expose for sale; 4. To serve with meals; 5. To deliver for value or in any way other than gratuitously; 6. To peddle; 7. To possess with intent to sell; 8. To transfer to anyone for sale or resale; 9. To possess or transport in contravention of this chapter; 10. To traffic in for any consideration, promised or obtained directly or indirectly; or 11. To procure or allow to be procured for any reason.

Nev. Rev. Stat. § 369.111 “Supplier” defined.

As used in this chapter, “supplier” means, with respect to liquor which is brewed, distilled, fermented, manufactured, rectified, produced or bottled: 1. Outside the United States: (a) The brewer, distiller, manufacturer, producer, rectifier, vintner or bottler of the liquor, or his or her designated agent; or (b) The owner of the liquor when it is first transported into any area under the jurisdiction of the United States Government, if the brewer, distiller, manufacturer, rectifier, producer, vintner or bottler of the liquor, or a designated agent of such a person, has not designated an importer to import the liquor into this State; 2. Within the United States but outside this State, the brewer, distiller, manufacturer, rectifier, producer, vintner or bottler of the liquor, or his or her designated agent; or 3. Within this State, the brewery, brew pub, distiller, craft distillery, manufacturer, rectifier, producer or bottler of the liquor or his or her designated agent.

Nev. Rev. Stat. § 369.130 “Wholesale dealer” and “wholesaler” defined.

As used in this chapter, “wholesale dealer” or “wholesaler” means a person licensed to sell liquor as it is originally packaged to retail liquor stores or to another licensed wholesaler, or to transfer malt beverages and wine to an estate distillery pursuant to NRS 597.230 and 597.240, respectively, but not to sell to the consumer or general public.

Nev. Rev. Stat. § 369.140 “Wine” defined.

As used in this chapter, “wine” means any alcoholic beverage obtained by the fermentation of the natural content of fruits or other agricultural products containing sugar.

Nev. Rev. Stat. § 369.150 Administration of chapter; duties of Department of Taxation.

1. The Department is charged with the duty of administering the provisions of this chapter. 2. The Department shall: (a) Prescribe and cause to be printed and issued free of charge all forms for applications and reports. (b) Except as otherwise provided in NRS 369.430 , issue free of charge all certificates and permits. (c) Adopt and enforce all rules, regulations and standards necessary or convenient to carry out the provisions of this chapter. (d) Adopt regulations to carry out the provisions of NRS 369.462 to 369.468 , inclusive, 369.486 and 369.488 . (e) Adopt and enforce all rules, regulations and standards necessary or convenient to monitor or survey the quantity of malt beverages manufactured by a brew pub within a calendar year for compliance with NRS 597.230 .

Nev. Rev. Stat. § 369.155 Standards for determining whether alcohol is used as fuel or liquor.

The requirements of this state for determining whether alcohol is produced for use in or as a motor vehicle fuel or for use in or as liquor are the same as the requirements of the Bureau of Alcohol, Tobacco and Firearms of the United States Department of the Treasury.

Nev. Rev. Stat. § 369.160 Money for administration of chapter.

Funds for the administration of the provisions of this chapter shall be provided by direct legislative appropriation from the General Fund upon the presentation of budgets in the manner required by law.

Nev. Rev. Stat. § 369.170 Liquor Tax Account: Remittances; refunds.

1. All revenues required to be paid to the State under this chapter must be paid to the Department in the form of remittances payable to the Department. The Department shall deposit the payments in the State Treasury to the credit of the Liquor Tax Account in the State General Fund. 2. The Department shall indicate the amount, if any, which is derived from the tax on liquor containing more than 22 percent of alcohol by volume. 3. Upon order of the State Controller, money in the Liquor Tax Account must be drawn therefrom for any refunds under this chapter.

Nev. Rev. Stat. § 369.173 Distribution and apportionment of money collected from tax on certain liquor.

The Department shall apportion, on a monthly basis, from the tax on liquor containing more than 22 percent of alcohol by volume, the portion of the tax collected during the preceding month which is equivalent to 50 cents per wine gallon, among Carson City and the counties of this state in proportion to their respective populations. The State Controller shall deposit the amounts apportioned to Carson City and each county in the Local Government Tax Distribution Account created by NRS 360.660 for credit to the respective accounts of Carson City and each county.

Nev. Rev. Stat. § 369.174 Transfer of money collected from tax on certain liquor to Tax on Liquor Program Account.

Each month, the State Controller shall transfer to the Tax on Liquor Program Account in the State General Fund, from the tax on liquor containing more than 22 percent of alcohol by volume, the portion of the tax which exceeds $3.45 per wine gallon.

Nev. Rev. Stat. § 369.175 Applicability of chapter.

This chapter shall not apply to common carriers, while engaged in interstate commerce, which sell or furnish liquor on their trains, buses or airplanes. Common carriers, while engaged in interstate commerce, which sell or furnish liquor on their trains, buses or airplanes, may purchase liquor from licensed Nevada wholesale dealers subject to rules and regulations of the Department. A refund or credit for the excise tax paid on such liquor shall be allowed the wholesale dealer.

Nev. Rev. Stat. § 369.176 Exemption from licensing requirement for person selling liquor at execution sale; licensee authorized to purchase liquor at execution sale.

1. The provisions of this chapter which authorize the possession or sale of liquor only by a person who holds a license issued under this chapter do not apply to an officer or an officer’s deputy who sells or offers for sale liquor at a sale under execution held pursuant to NRS 21.150 . 2. It is not a violation of the provisions of this chapter if a person who holds a license issued under this chapter purchases any liquor at a sale under execution held pursuant to NRS 21.150 .

Nev. Rev. Stat. § 369.180 Required licenses; scope of licenses for brew pubs, instructional wine-making facilities, craft distilleries and estate distilleries.

1. In addition to the limitations imposed by NRS 597.210 and 597.220 , a person shall not: (a) Import liquors into this State unless the person first secures an importer’s license or permit from this State. (b) Engage in business as a wholesale dealer of wines and liquors in this State unless the person first secures a wholesale wine and liquor dealer’s license from this State. (c) Engage in business as a wholesale dealer of beer in this State unless the person first secures a wholesale beer dealer’s license from this State. (d) Operate a winery in this State or export wine from this State unless the person first secures a wine-maker’s license from this State. (e) Operate an instructional wine-making facility in this State unless the person first secures a license for the instructional wine-making facility from this State. (f) Operate a brewery in this State unless the person first secures a brewer’s license from this State. (g) Operate a brew pub in this State unless the person first secures a brew pub’s license from this State. (h) Operate a craft distillery in this State unless the person first secures a craft distiller’s license from this State. (i) Operate an estate distillery in this State unless the person first secures an estate distiller’s license from this State. 2. A person who holds a license for a brew pub: (a) May engage in any activity authorized by NRS 597.230 . (b) May not engage in any other activity for which a license is required pursuant to this chapter, unless the person holds the appropriate license for that activity. 3. A person who holds a license for an instructional wine-making facility: (a) May engage in any activity authorized by NRS 597.245 . (b) May not engage in any other activity for which a license is required pursuant to this chapter, unless the person holds the appropriate license for that activity. 4. A person who holds a license for a craft distillery: (a) May engage in any activity authorized by NRS 597.235 . (b) May not engage in any other activity for which a license is required pursuant to this chapter, unless the person holds the appropriate license for that activity. 5. A person who holds a license for an estate distillery: (a) May engage in any activity authorized by NRS 597.237 . (b) May not engage in any other activity for which a license is required pursuant to this chapter unless the person holds the appropriate license for that activity. 6. As used in this section, “estate distillery” has the meaning ascribed to it in NRS 597.200 .

Nev. Rev. Stat. § 369.181 Definitions.

As used in NRS 369.180, unless the context otherwise requires: 1. “Alcoholic beverage” means any spirituous, vinous or malt liquor which contains 1 percent or more ethyl alcohol by volume. 2. “Engage in” includes participation in a business as an owner or partner, or through a subsidiary, affiliate, ownership equity or in any other manner.

Nev. Rev. Stat. § 369.190 Application for license.

1. An application for any of the licenses described in NRS 369.180 must be made to: (a) The board of county commissioners of the county in which the applicant maintains his or her principal place of business if the applicant does not maintain his or her principal place of business within the boundaries of an incorporated city; or (b) The governing body of the city in which the applicant maintains his or her principal place of business if the applicant maintains his or her principal place of business within the boundaries of an incorporated city. 2. Each application must: (a) Be made on such form as the Department prescribes. (b) Include the name and address of the applicant. If the applicant is: (1) A partnership, the application must include the names and addresses of all partners. (2) A corporation, association or other organization, the application must include the names and addresses of the president, vice president, secretary and managing officer or officers. (3) A person carrying on or transacting business in this state under an assumed or fictitious name, the person making the application must attach to the application: (I) A certified copy of the certificate required by NRS 602.010 or any renewal certificate required by NRS 602.035 . (II) A certificate signed by an officer of the corporation or by each person interested in, or conducting or carrying on such business, or intending so to do, and acknowledged before a person authorized to take acknowledgments of conveyances of real property, indicating the name of the authorized representative whose signature may be required on the license under the provisions of this chapter. (c) Specify the location, by street and number, of the premises for which the license is sought. (d) Be accompanied by the annual license fee required for the particular license for which application is made. 3. The board of county commissioners or the governing body of a city, as applicable, shall examine all applications filed with it, and shall require satisfactory evidence that the applicant is: (a) A person of good moral character; (b) Not acting in violation of NRS 369.180 ; and (c) Not applying for a license for a business in which the applicant is prohibited from engaging pursuant to NRS 369.382 .

Nev. Rev. Stat. § 369.200 Approval or disapproval of application by board of county commissioners or governing body of city; issuance of license; new hearing.

1. The board of county commissioners or the governing body of a city, as applicable, shall approve or disapprove applications. If an application is disapproved by the board of county commissioners or the governing body of a city, the board or the governing body, as applicable, forthwith shall return the license fee accompanying the application to the applicant. If the board of county commissioners or the governing body of a city approves an application, the board or the governing body, as applicable, shall forward it to the Department, together with the board’s or the governing body’s written approval thereof and the license fee accompanying the application. 2. Upon receipt thereof the Department shall review the application and approval, and, if no further objections are presented or known, shall issue the appropriate license to the applicant. 3. In its discretion, the Department may grant an applicant whose application has been disapproved a new hearing before the Department if it shall be made to appear to the Department that the decision of the board of county commissioners or the governing body of a city, as applicable, was arbitrary, unreasonable or unjust.

Nev. Rev. Stat. § 369.210 Contents of license.

Every license issued under this chapter shall set forth: 1. The name of the person to whom it is issued. 2. The location, by street and number, of the premises for which the license is issued. 3. The particular class of liquor or liquors that the licensee is authorized to sell.

Nev. Rev. Stat. § 369.220 Signing and posting of license; license nontransferable; change of location.

Each license shall: 1. Be signed by the licensee or the authorized representative of the licensee. 2. Be posted in a conspicuous place in the premises for which it was issued. 3. Be nontransferable, except that upon prior written notice to the Department the location of the premises for which it was issued may be changed.

Nev. Rev. Stat. § 369.230 Authority to investigate actions of licensees; recommendation of suspension or revocation of license by board of county commissioners or governing body of city; temporary suspension or permanent revocation of license by Department; grounds.

The board of county commissioners, the governing body of a city or the Department, as applicable, may, upon its own motion, and shall, upon the verified complaint in writing of any person, investigate the action of any licensee under this chapter. The board of county commissioners or the governing body of a city, as applicable, shall have the power to recommend the temporary suspension or permanent revocation of a license and the Department shall have the power to temporarily suspend or permanently revoke a license for any one of the following acts or omissions: 1. Misrepresentation of a material fact by the applicant in obtaining a license under this chapter; 2. If the licensee violates or causes or permits to be violated any of the provisions of this chapter; 3. If the licensee commits any act which would be sufficient ground for the denial of an application for a license under this chapter; 4. If the licensee sells liquor to a wholesaler or retailer who is not a holder of a proper license or permit at such time; or 5. If the licensee fails to pay the excise tax or any penalty in connection therewith, in whole or in part, imposed by law, or violates any regulation of the Department respecting the same.

Nev. Rev. Stat. § 369.240 Complaint against licensee: Issuance and service of citation; effect of failure to answer.

1. Upon the filing with the board of county commissioners of the county in which a licensee maintains his or her principal place of business, the governing body of the city in which the licensee maintains his or her principal place of business if the licensee maintains his or her principal place of business within an incorporated city or the Department of a verified complaint charging the licensee with the commission, within 1 year prior to the date of filing the complaint, of any act which is cause for suspension or revocation of a license, the board of county commissioners, the governing body or the Department, as applicable, forthwith shall issue a citation directing the licensee, within 10 days after service thereof upon him or her, to appear by filing with the board of county commissioners, the governing body or the Department, as applicable, a verified answer to the complaint showing cause, if any he or she has, why his or her license should not be suspended or revoked. Service of the citation with a copy of the complaint shall be made upon the licensee as provided by the Nevada Rules of Civil Procedure for the service of process in civil actions. 2. Failure of the licensee to answer within the time specified shall be deemed an admission by the licensee of the commission of the act or acts charged in the complaint. Thereupon, if the verified complaint was filed with the board of county commissioners or the governing body of a city, the board or governing body, as applicable, shall give written notice of the failure of the licensee to answer to the Department. The Department forthwith shall suspend or revoke the license, as the case may be, and shall give notice of such suspension or revocation by mailing a true copy thereof, by United States registered or certified mail in a sealed envelope with postage thereon fully prepaid, addressed to the licensee at his or her latest address of record in the office of the Department.

Nev. Rev. Stat. § 369.250 Time and place of hearing; notice.

Upon the filing of the answer, the board of county commissioners, the governing body of a city or the Department, as applicable, shall fix a time and place for a hearing and give the licensee and the complainant not less than 5 days’ notice thereof. The notice may be served by depositing in the United States mail a true copy of the notice enclosed in a sealed envelope with postage thereon fully prepaid, addressed to the licensee and to the complainant, respectively, at their last known addresses. With the notice to the complainant there shall be attached or enclosed a copy of the answer. If either party has appeared by counsel the notice shall be given, in like manner, to counsel instead of to the party.

Nev. Rev. Stat. § 369.260 Hearing; decision; notice of decision; action by Department of Taxation upon recommendation or decision to suspend or revoke license.

1. Upon the hearing, the board of county commissioners, the governing body of a city or the Department, as applicable, shall hear all relevant and competent evidence offered by the complainant and by the licensee. 2. After the hearing is concluded and the matter submitted, within 10 days after such submission and within 60 days after the date of service of the citation issued pursuant to NRS 369.240 : (a) If the hearing was held before the board of county commissioners or the governing body of a city, the board or governing body, as applicable, shall render its decision in writing recommending the suspension or revocation of the license, or the dismissal of the complaint, with a statement of the board’s or the governing body’s reasons therefor. (b) If the hearing was held before the Department, the Department shall render its decision in writing suspending or revoking the license, or dismissing the complaint, with a statement of the Department’s reasons therefor. 3. The board of county commissioners, the governing body of a city or the Department, as applicable, shall give to the complainant and to the licensee, or their respective attorneys, notice of the decision rendered pursuant to subsection 2 by mail, in the same manner as prescribed in this chapter for the giving of notice of hearing. 4. A copy of a decision of the board of county commissioners or the governing body of a city recommending the suspension or revocation of a license rendered pursuant to subsection 2 shall be transmitted forthwith by the board or the governing body, as applicable, to the Department. Upon receiving such a decision or upon rendering its own decision to suspend or revoke a license, the Department shall cause the license to be suspended or revoked and shall give notice thereof in the same manner as provided in NRS 369.240 .

Nev. Rev. Stat. § 369.270 New hearing before board of county commissioners, governing body of city or Department; final order.

1. Notwithstanding any other provision of this chapter, before suspending or revoking any license, the Department, in its discretion, may: (a) If the licensee has not appeared pursuant to the provisions of NRS 369.240 , permit the licensee to appear before the board of county commissioners, the governing body of a city or the Department, as applicable, and make a showing on his or her behalf if it is made to appear to the Department that the licensee’s neglect to appear before the board of county commissioners, the governing body or the Department was excusable. (b) If a hearing was had before the board of county commissioners or the governing body of a city, grant the licensee a new hearing before the Department if it shall be made to appear to the Department that the decision of the board of county commissioners or the governing body of a city, as applicable, was arbitrary, unreasonable or unjust. 2. After any new hearing before the Department, the Department shall enter a final order revoking or refusing to revoke the license affected.

Nev. Rev. Stat. § 369.280 Summary suspension or revocation of license: Grounds; procedure; final order.

1. Notwithstanding any other provision of this chapter, the board of county commissioners or the governing body of a city, as applicable, shall have the right to suspend or revoke summarily any license in cases appearing to it to be of an aggravated and flagrant violation of law. 2. On request, in all such cases, the Department shall conduct a hearing covering the proceedings and evidence, if any, before the board of county commissioners or the governing body of a city, as applicable, and any additional evidence offered by the board of county commissioners, the governing body or the licensee. 3. The hearing before the Department shall be had on reasonable notice of time, place and subject matter to the licensee and the board of county commissioners or the governing body of a city, as applicable, and the Department shall decide the matter without delay by either confirming, modifying or setting aside the action of the board of county commissioners or the governing body, as applicable. 4. If the Department finds that a licensee is violating any of the provisions of this chapter, the Department may issue a summary suspension of the violator’s license. The Department shall notify the board of county commissioners or the governing body of a city, as applicable, of such suspension. Within 10 days after such notice the Department shall conduct a public hearing in the matter in the appropriate county or city, as applicable. The board of county commissioners or the governing body of a city, as applicable, may appear before the Department at the hearing. If the Department issues a summary suspension of a license pursuant to this subsection, the Department shall thereafter hold a hearing and render a decision regarding whether to issue a final order revoking or refusing to revoke the license affected.

Nev. Rev. Stat. § 369.290 Renewal of cancelled license.

Upon a subsequent written recommendation of the board of county commissioners or the governing body of a city, as applicable, setting forth that the licensee has shown proper cause in the opinion of the board of county commissioners or the governing body, as applicable, the Department may renew any license cancelled as provided in this chapter.

Nev. Rev. Stat. § 369.300 Schedule of fees for licenses.

The following is a schedule of fees to be charged for licenses: Importer’s wine, beer and liquor license.......................................................... $500 Importer’s beer license.......................................................................................... 150 Wholesale wine, beer and liquor license............................................................ 250 Wholesale beer dealer’s license............................................................................. 75 Wine-maker’s license............................................................................................... 75 License for an instructional wine-making facility.............................................. 75 Brew pub’s license.................................................................................................... 75 Brewer’s license........................................................................................................ 75 Craft distiller’s license............................................................................................. 75 Estate distiller’s license........................................................................................... 75

Nev. Rev. Stat. § 369.310 Date fees due; penalty; cancellation of license for failure to pay fee and penalty; payment of proportionate part; date of license.

1. All license fees are due and payable on July 1 of each year. The license fees must be paid to: (a) If the licensee does not maintain his or her principal place of business within the boundaries of an incorporated city, the county in which the licensee maintains his or her principal place of business; or (b) If the licensee maintains his or her principal place of business within the boundaries of an incorporated city, the city in which the licensee maintains his or her principal place of business. 2. If the licensee does not pay the license fees before July 15 of each year, the license may be cancelled by the Department. Between July 15 and July 31 of each year, the fee may be paid with a penalty of 5 percent added to such fee. If the fee and penalty are not paid by July 31 of each year, the license shall be cancelled automatically. 3. If any license is issued at any time during the year other than by July 15, the fee shall be for that proportionate part of the year that the license will be in effect, which in any event shall be for not less than one quarter of a year. 4. No license shall be dated other than on the 1st day of the month in which it is granted.

Nev. Rev. Stat. § 369.320 Counties, cities and towns not prohibited from requiring licenses.

Nothing in this chapter shall be deemed to prohibit any county, city or town in Nevada from requiring an importer or seller of liquor to obtain a local license before engaging in such business.

Nev. Rev. Stat. § 369.330 Levy, collection and amount of tax.

Except as otherwise provided in this chapter, an excise tax is hereby levied and must be collected respecting all liquor and upon the privilege of importing, possessing, storing or selling liquor, according to the following rates and classifications: 1. On liquor containing more than 22 percent of alcohol by volume, $3.60 per wine gallon or proportionate part thereof. 2. On liquor containing more than 14 percent up to and including 22 percent of alcohol by volume, $1.30 per wine gallon or proportionate part thereof. 3. On liquor containing from one-half of 1 percent up to and including 14 percent of alcohol by volume, 70 cents per wine gallon or proportionate part thereof. 4. On all malt beverage liquor brewed or fermented and bottled in or outside this state, 16 cents per gallon.

Nev. Rev. Stat. § 369.333 Additional excise tax levied on certain liquor; limitations on levy and collection of tax.

1. In addition to the excise tax provided by NRS 369.330 , there is hereby levied and shall be collected upon all liquor containing more than 22 percent of alcohol by volume imported into this state after July 1, 1965, an excise tax in the amount of $1.50 per wine gallon. 2. The tax imposed by subsection 1 shall not be levied or collected unless the federal gallonage tax imposed by 26 U.S.C. § 5001 is reduced to $9 per gallon and shall not be levied or collected on any liquor for which a federal gallonage tax of $10.50 per gallon has been paid.

Nev. Rev. Stat. § 369.335 Exemption for sale of liquor by licensed wholesale dealer to certain instrumentalities of Armed Forces; credit or refund.

1. No excise tax may be imposed upon the sale of liquor by licensed wholesale dealers to the following instrumentalities of the Armed Forces of the United States, organized under Army, Air Force or Navy regulations, and located upon territory within the geographical boundaries of the State of Nevada: (a) Army, Navy or Air Force exchanges. (b) Officers’, noncommissioned officers’ and enlisted persons’ clubs or messes. 2. If any wholesale dealer pays the tax on liquor which was exempt at the time it was sold, the taxpayer may obtain a credit or refund with respect to the tax so paid in the manner provided by the Department.

Nev. Rev. Stat. § 369.340 Liquor sold to permissible persons exempt from tax.

It is hereby declared to be the intent of this chapter that no excise tax shall be imposed on liquor sold to permissible persons, and the Department, in computing the excise tax to be paid on liquor, shall make rules for refunds or credits to be allowed to any importer making a satisfactory showing of such sales.

Nev. Rev. Stat. § 369.345 Exemption for certain wine produced on premises of instructional wine-making facility; credit or refund.

1. No excise tax may be imposed upon wine produced on the premises of an instructional wine-making facility if the wine is used, consumed or disposed of on the premises of the facility or distributed to persons for household or personal use in the manner authorized by NRS 597.245 . 2. If a person pays the tax on any wine which is exempt from the tax pursuant to this section, the person may obtain a credit or refund with respect to the tax so paid in the manner provided by the Department.

Nev. Rev. Stat. § 369.350 Security for taxes: Bonds and deposits; waiver of requirement.

1. Each licensed importer, brewer or wine maker shall furnish a bond executed by him or her as principal, and by a corporation qualified under the laws of this State as surety, payable to the State of Nevada, and conditioned upon the payment of all excise taxes due or to become due from him or her under the provisions of this chapter. Each bond must be in a principal sum equal to the greatest excise tax paid by the importer, brewer or wine maker in any quarter of the preceding year, or if such a standard is not available, then in a sum required from a licensee operating under conditions deemed comparable by the Department. In no case may a bond be for an amount less than $1,000. When cash or a savings certificate, certificate of deposit or investment certificate is used, the amount required must be rounded off to the next larger integral multiple of $100. 2. In lieu of a bond a licensed importer, brewer or wine maker may deposit with the Department, under such terms as the Department may prescribe, a like amount of lawful money of the United States or any other form of security authorized by NRS 100.065 . If security is provided in the form of a savings certificate, certificate of deposit or investment certificate, the certificate must state that the amount is unavailable for withdrawal except upon order of the Department. The Department shall deposit all cash and bonds of the United States or of the State of Nevada received pursuant to this subsection with the State Treasurer as custodian. 3. Notwithstanding any other provision of this section, upon application and a satisfactory showing therefor, the Department may, from time to time, increase or decrease the amount of the required bond, having consideration for the amount of importations made by the importer or the amount of beer or wine possessed or sold by the brewer or wine maker, respectively. 4. Notwithstanding any other provision of this section, the Department may waive the requirement of a bond pursuant to this section whenever a licensed importer, brewer or wine maker has maintained a satisfactory record of payment of excise taxes for a period of not less than 5 consecutive years.

Nev. Rev. Stat. § 369.360 Rules of Department.

The Department shall make all necessary and convenient rules: 1. Prescribing the form of reports and claims made by taxpayers. 2. Prescribing the time for making such reports and settlements thereon. 3. Respecting permissible persons as well as other importers.

Nev. Rev. Stat. § 369.370 Payment of tax by importers and manufacturers; refund or credit; discount; extension of time for payment.

1. For the privilege of importing, possessing, storing or selling liquors, all licensed importers and manufacturers of liquor in this State shall pay the excise tax imposed and established by this chapter. 2. If, after the tax is paid on any such liquor, satisfactory evidence is presented to the Department that the imports have been actually exported and sold outside this State in a manner not in conflict with the law of the place of sale, the Department shall direct that a refund or credit of the tax so paid be made to the taxpayer. The taxpayer shall report all such exports and imports, and pay the tax on the imports monthly, on forms and subject to regulations prescribed by the Department. 3. The excise tax imposed by this chapter is due on or before the 20th day of the following month. If all such taxes are paid on or before the 15th day of the following month, a discount in the amount of 0.25 percent of the tax must be allowed to the taxpayer. The Department may, for good cause, extend for not more than 15 days after the date the tax is due the time for paying the tax if a request for such an extension of time is received by the Department on or before the date the tax was due. If such an extension is granted, interest accrues from the original date the tax was due. 4. The Department shall allow refunds or credits on any shipments lost, stolen or damaged in transit, or damaged or spoiled on the premises, may require all claims in connection therewith to be sworn to and may make ratable tax adjustments, credits or refunds to effectuate the purposes of this chapter.

Nev. Rev. Stat. § 369.382 Suppliers: Authority to engage in business of importing, wholesaling or retailing alcoholic beverages restricted.

Except as otherwise provided in NRS 369.386, 369.415, 597.230, 597.235 and 597.237, a supplier shall not engage in the business of importing, wholesaling or retailing alcoholic beverages in this State.

Nev. Rev. Stat. § 369.386 Suppliers: Conditions for selling to importer or wholesaler; designation of importer and agent.

1. Except as otherwise provided in NRS 369.464 , a supplier of liquor may sell to an importer or wholesaler in this State only if: (a) Their commercial relationship is of definite duration or continuing indefinite duration; and (b) The importer is granted the right to offer, sell and distribute within this State or any designated area thereof such of the supplier’s brands of packaged malt beverages, distilled spirits and wines, or all of them, as may be specified. 2. The supplier shall file with the Department a written notice indicating the name and address of each designated importer. Each importer shall file with the Department a written acceptance of the designation. 3. A brewer, distiller, manufacturer, producer, vintner or bottler of liquor who designates an agent to sell his or her products to importers into this State shall file with the Department a written designation indicating the name and address of the agent, and the agent shall file with the Department a written acceptance of the designation.

Nev. Rev. Stat. § 369.388 Importer to purchase liquor only from supplier; exception.

Except as otherwise provided in subsection 2 of NRS 369.176, a person who holds an importer’s license or permit may purchase a liquor only from the supplier of that liquor.

Nev. Rev. Stat. § 369.390 Rights of holder of importer’s license; transfer of liquor; permissible persons to procure permit.

1. An importer’s license shall authorize the holder thereof to be the first person in possession of such liquors within the State of Nevada after completion of the act of importation of liquors which are brewed, fermented or produced outside of the State. 2. An importer’s license shall permit the holder thereof to import liquor to the place specified therein and to no other place. It shall not authorize the sale or transfer for sale of any type of liquor. In order to make such sale or transfer the licensee must first secure the appropriate license or licenses applicable to the class or classes of business in which that licensee is engaged. The transfer of liquor from a licensed importer to itself as a licensed wholesaler shall not be deemed a sale. 3. Every permissible person must procure a permit.

Nev. Rev. Stat. § 369.400 Importers: Inventory; records; inspection; penalty.

1. At all times each importer shall keep on hand at a fixed place of business in Nevada liquor of a wholesale value of at least $1,000. 2. All importers, except permissible persons, shall keep a record of all serial numbers, identifying numbers or marks of all cases or containers of liquor imported by them. 3. Each importer shall keep in a fixed place of business in Nevada, in such form as may be recommended by the Department, a record of all liquor received into the State of Nevada, together with copies of invoices and a monthly inventory of all liquor on hand on the last day of each month, if requested so to do by the Department. 4. All such liquor, papers and records shall be exhibited at any time during business hours, on demand, to the Department or its agents. Any person preventing or interfering with such inspection shall be guilty of a misdemeanor.

Nev. Rev. Stat. § 369.410 Certain whiskeys not to be imported; exception.

1. After January 1, 1948, no importer or consignee of liquors shall import or accept any consignment of liquors labeled or sold as whiskey, unless the same be straight whiskey or blends of straight whiskeys aged in charred oak containers for 2 or more years after distillation and before bottling, or a blended whiskey, unless the same contain not less than 20 percent of straight whiskey or whiskeys aged in charred oak containers for 2 or more years after distillation and before bottling, blended with neutral spirits. 2. Nothing in subsection 1 shall apply to imported Scotch, Irish or Canadian whiskey.

Nev. Rev. Stat. § 369.415 Licensing of person importing liquor for rectification as importer; taxation of bulk imports of neutral or distilled spirits after rectification and bottling.

1. Any person who imports liquor into the State for the purpose of rectification is an importer and shall be licensed pursuant to NRS 369.180 . 2. A licensed importer of liquor shall import neutral or distilled spirits in bulk only for the express purpose of rectification. Rectified alcoholic beverages shall be sold in this State only after bottling in original packages. 3. Bulk imports of neutral or distilled spirits shall be taxable only when rectified and bottled in original packages for sale within the State. 4. Refunds, credits and discounts shall be allowed pursuant to NRS 369.370 .

Nev. Rev. Stat. § 369.420 Seizure and sale of liquor.

Any shipment of liquor which cannot be received or accepted by the consignee for any reason in law may be seized by the Department or its agents and held subject to the order of the shipper for its return at the shipper’s expense. If it is not recovered by the shipper it shall be sold at public auction to any qualified importer in this state. The proceeds of such sale shall be remitted to the shipper, less any costs or outlays chargeable, or a lien, upon the shipment.

Nev. Rev. Stat. § 369.430 Certificate of compliance.

1. By regulation, the Department shall prescribe the form of application for and the form of a certificate of compliance, which must be printed and distributed to exporters of liquor into this State to assist them in legally exporting liquor into this State. 2. An intending importer may not legally receive or accept any shipment of liquor except from a holder of a certificate of compliance. 3. Before a person may engage in business as a supplier of liquor in this State, the person must obtain a certificate of compliance from the Department. 4. The Department shall grant a certificate of compliance to any out-of-state supplier who undertakes in writing: (a) To furnish the Department on or before the 10th day of each month a report under oath showing the quantity and type of liquor sold and shipped by the out-of-state supplier to each licensed importer of liquor in Nevada during the preceding month; (b) That the out-of-state supplier and all his or her agents and any other agencies controlled by the out-of-state supplier will comply faithfully with all laws of this State and all regulations of the Department respecting the exporting of liquor into this State; (c) That the out-of-state supplier will make available for inspection and copying by the Department any books, documents and records, whether within or outside this State, which are pertinent to his or her activities or the activities of his or her agents or any other agencies controlled by the out-of-state supplier within this State and which relate to the sale and distribution of his or her liquors within this State; and (d) That the out-of-state supplier will appoint a resident of this State as his or her agent for service of process or any notice which may be issued by the Department. 5. If any holder of a certificate of compliance fails to keep any undertaking or condition made or imposed in connection therewith, the Department may suspend the certificate and conduct a hearing, giving the holder thereof a reasonable opportunity to appear and be heard on the question of vacating the suspension order or order finally revoking the certificate. 6. An applicant for a certificate of compliance must pay a fee of $50 to the Department for the certificate. On or before July 1 of each year, the certificate holder must renew the certificate by satisfying the conditions of the original certificate and paying a fee of $50 to the Department.

Nev. Rev. Stat. § 369.440 Certificates for permissible persons.

By regulation, the Department shall prescribe the form of and conditions for obtaining a permissible person’s certificate, which must be printed and distributed on request to: 1. Any person or representative of any institution, school, hospital, or church desiring to import liquor for industrial, medical, scientific or sacramental purposes. 2. Any person who operates a craft distillery pursuant to NRS 597.235 , who has a contractual right that was created before January 1, 2025, to exclusively manufacture a particular formula of distilled spirit and who is desiring to import neutral or distilled spirits for the purpose of manufacturing that distilled spirit.

Nev. Rev. Stat. § 369.450 Importation and delivery of liquor by certain carriers; transportation of liquor by special permit.

1. Every common carrier and every regularly operating contract carrier shall make available to the Department a statement or freight bill for every shipment of liquor into this State, showing: (a) The names of the consignor, consignee and carrier of the shipment; (b) The date when and place where the shipment was received; and (c) The destination of the shipment. 2. The Department may adopt regulations requiring: (a) The carrier to: (1) Cause a person who is at least 21 years of age to sign for the receipt of each such shipment by the consignee, and to sign a document confirming the delivery of the shipment to the consignee, before the carrier permits the consignee to remove the shipment from the point of destination or possession of the carrier; and (2) Forward to the consignor the signed document confirming the delivery of the shipment to the consignee; and (b) The consignor to forward to the Department the signed document confirming the delivery of the shipment to the consignee. 3. No liquor may be imported into this State except by a common carrier, a regularly operating contract carrier or a carrier having a special permit to do so. 4. By special permit, the Department may authorize the transportation of liquor within this State by means of a conveyance owned and operated by a licensed importer, or a conveyance owned and operated by the permittee or another, not being a common carrier or a regularly operating contract carrier. As a condition of the permit, the Department may require that a sign be carried on the conveyance, in letters at least 3 inches high, stating that the conveyance is carrying wholesale liquor by special permit. Such carriers by special permit are subject to the same rules respecting reports and deliveries of import liquors as are common carriers and regularly operating contract carriers. 5. As used in this section: (a) “Common carrier” means a person who undertakes for hire, as a regular business, the transportation of liquor from place to place, and who offers its services to all who choose to employ it and to pay its charges therefor. (b) “Regularly operating contract carrier” means a person who, as a regular business, transports liquor from place to place pursuant to continuing contractual obligations.

Nev. Rev. Stat. § 369.460 Penalties for violating NRS 369.450 or related regulation.

1. Any person violating any of the provisions of NRS 369.450 or any of the regulations made by the Department in respect thereto shall, on conviction, be punished as for a misdemeanor. 2. In addition, any shipment of liquor transported into or within Nevada by an unauthorized carrier shall be confiscated and sold at auction to the highest bidder among the licensed importers in this state. If there is no such bidder, the liquor shall be either destroyed or disposed of as the Department may see fit. The proceeds of all such sales shall be classed as revenues derived from this chapter.

Nev. Rev. Stat. § 369.462 Payment of tax by supplier.

A supplier who ships wine into this state pursuant to paragraph (c) of subsection 2 of NRS 369.490 must pay the excise tax levied pursuant to NRS 369.330.

Nev. Rev. Stat. § 369.464 Suppliers of wine: Designation of importer.

A supplier who ships wine into this state pursuant to paragraph (c) of subsection 2 of NRS 369.490 must designate an importer in this state if the supplier: 1. Ships 25 cases or more of wine into this state in a fiscal year; and 2. Has not already designated an importer in this state.

Nev. Rev. Stat. § 369.466 Suppliers of wine: Payment of fee after shipment of 200 or more cases.

If a supplier ships 200 or more cases of wine into this state pursuant to paragraph (c) of subsection 2 of NRS 369.490 in a fiscal year, the supplier must pay a fee equal to the amount of the fee for a license as an importer of wine, beer and liquor in this state for that fiscal year. The fee is due on or before the 30th calendar day after the date on which the 200th case of wine was shipped and is valid only for the remainder of the fiscal year in which the 200th case of wine was shipped.

Nev. Rev. Stat. § 369.468 Preservation of records for inspection and audit.

A supplier who ships wine into this state pursuant to paragraph (c) of subsection 2 of NRS 369.490 shall preserve for inspection and audit by the Department and its agents, for a period of 4 years, all invoices and lists of liquors shipped to a location in this state, specifying the: 1. Kind and quantity of wine shipped in each order. 2. Name of the person to whom the wine was shipped. 3. Place to which each order was shipped and the date of shipping.

Nev. Rev. Stat. § 369.470 Wholesale dealers: Rights of licensees.

Wholesale dealers’ licenses shall permit the holders thereof to sell liquor to wholesalers, retailers and those instrumentalities of the Armed Forces of the United States specified in NRS 369.335 only anywhere in Nevada, or to transfer malt beverages and wine to an estate distillery pursuant to NRS 597.230 and 597.240, respectively. Sale by a wholesaler to itself as a retailer is not the transaction of a bona fide wholesale business.

Nev. Rev. Stat. § 369.480 Wholesale dealers: Inventory; records; inspection; penalty.

1. At all times each wholesale dealer shall keep on hand at a fixed place of business in Nevada liquor of a wholesale value of at least $1,000. 2. Each wholesale dealer shall keep in a fixed place of business in Nevada, in such form as may be recommended by the Department, a record of all liquor received into the State of Nevada, together with copies of invoices and a monthly inventory of all liquor on hand on the last day of each month, if requested so to do by the Department. 3. All such liquor, papers and records shall be exhibited at any time during business hours, on demand, to the Department or its agents. Any person preventing or interfering with such inspection is guilty of a misdemeanor.

Nev. Rev. Stat. § 369.485 Certain transactions between wholesale dealer and retail liquor store prohibited; review of invoices; payment; wholesale dealer to impose charge for delinquent payment; penalties.

1. The Legislature hereby declares: (a) That it is a privilege to engage in the business of selling intoxicating liquor at the wholesale or retail level in this state; (b) That the Legislature finds it necessary to impose certain restrictions on the exercise of such privilege; and (c) That it is the policy of this state to preclude the acquisition or control of any retail liquor store by a wholesale liquor dealer. 2. As used in this section, unless the context requires otherwise: (a) “Delinquent in payment” means the failure of a retail liquor store to make payment to a wholesale dealer for liquor on or before the 15th day of the month following delivery by the wholesale dealer. (b) “Electronic funds transfer” means the electronic transfer of money from one bank account to another, either within a single financial institution or across multiple financial institutions through computer-based systems. (c) “Payment” means the full legal discharge of the debt by the wholesale dealer’s receipt of cash or its equivalent, including ordinary and recognized means for discharge of indebtedness excepting notes, pledges or other promises to pay at a future date. A postdated check, a check not promptly deposited for collection or a check dishonored on presentation for payment does not constitute payment. (d) “Payment in cash” means the full legal discharge of the debt by delivery of cash, money order, certified check or a cashier’s or similar bank officer’s check. 3. A wholesale dealer shall not: (a) Loan any money or other thing of value to a retail liquor store. (b) Invest money, directly or indirectly, including through a subsidiary or agent, in a retail liquor store. (c) Furnish or provide any premises, building, bar or equipment to a retail liquor store. (d) Participate, directly or indirectly, in the operation of the business of a retail liquor store. (e) Sell liquor to a retail liquor store except for payment on or before delivery or on terms requiring payment by the retail liquor store before or on the 10th day of the month following delivery of such liquor to it by the wholesale dealer. (f) Sell liquor to a retail liquor store which is delinquent in payment to such wholesale dealer except for payment in cash on or before delivery. 4. At the time a wholesale dealer makes a delivery of beer, wine or distilled spirits to a retail liquor store, the wholesale dealer and retail liquor store shall review the invoice of the delivery to verify its accuracy. If the invoice is accurate, the retail liquor store shall sign the invoice to confirm the accuracy of the invoice. 5. Except as otherwise provided in paragraph (f) of subsection 3 and subsection 7, unless a retail liquor store elects to pay by credit card pursuant to subsection 6, payment from a retail liquor store to a wholesale dealer for the delivery of beer, wine or distilled spirits must be made by electronic funds transfer. The wholesale dealer shall initiate the electronic funds transfer by initiating the withdrawal of funds from the bank account of the retail liquor store. The electronic funds transfer must be completed not later than the expiration of the 30th day after the date of delivery of the beer, wine or distilled spirits for which the electronic funds transfer constitutes payment. A wholesale dealer shall not pay or be required to pay, directly or indirectly, any fees incurred by the retail liquor store for an electronic funds transfer made pursuant to this section. 6. Except as otherwise provided in subsection 7, a retail liquor store may elect to pay for the delivery of beer, wine or distilled spirits by credit card. If a retail liquor store elects to pay by credit card, the retail liquor store shall notify the wholesale dealer of the election. The retail liquor store is responsible for all costs associated with processing the credit card transaction. 7. The provisions of subsections 5 and 6 do not apply to a retail liquor store that is operated by or located on the same premises as: (a) A person who holds a nonrestricted license or an affiliate of a person who holds a nonrestricted license. As used in this paragraph: (1) “Affiliate” has the meaning ascribed to it in NRS 78.412 or 463.0133 . (2) “Nonrestricted license” has the meaning ascribed to it in NRS 463.0177 . (b) A person who holds a restricted license, if the person also holds a nonrestricted license or is an affiliate of a person who holds a nonrestricted license. As used in this paragraph: (1) “Affiliate” has the meaning ascribed to it in NRS 463.0133 . (2) “Nonrestricted license” has the meaning ascribed to it in NRS 463.0177 . (3) “Restricted license” has the meaning ascribed to it in NRS 463.0189 . 8. On the 15th day of the month following the delivery of liquor and on the 15th day of each month thereafter, the wholesale dealer shall charge a retail liquor store which is delinquent a service charge of 1.5 percent of the amount of the unpaid balance. 9. The Department may impose the following penalties on a wholesale dealer who violates any of the provisions of this section within any 24-month period: (a) For the first violation a penalty of not more than $500. (b) For the second violation a penalty of not more than $1,000. (c) For the third and any subsequent violation a penalty of not more than $5,000 or by a license suspension, or by both such penalty and suspension. 10. The Department may, upon its own motion, and shall, upon the verified written complaint of any wholesale dealer, investigate the possible violation of any of the provisions of this section by any wholesale dealer.

Nev. Rev. Stat. § 369.486 Sources for purchase of liquor by wholesaler who is not importer designated by supplier; exception.

1. Except as otherwise provided in subsection 2 of NRS 369.176 , a wholesaler who is not the importer designated by the supplier pursuant to NRS 369.386 may purchase liquor only from: (a) The importer designated by the supplier pursuant to NRS 369.386 to import that liquor; or (b) A wholesaler who purchased the liquor from the importer designated by the supplier pursuant to NRS 369.386 to import that liquor. 2. As used in this section, “supplier” means the brewer, distiller, manufacturer, producer, vintner or bottler of liquor, any subsidiary or affiliate of the supplier, or his or her designated agent.

Nev. Rev. Stat. § 369.487 Retailers to purchase liquor only from state-licensed wholesalers; exceptions.

Except as otherwise provided in subsection 2 of NRS 369.176 and NRS 369.4865 and 597.240, no retailer or retail liquor dealer may purchase any liquor from other than a state-licensed wholesaler.

Nev. Rev. Stat. § 369.488 Sources for purchase of liquor by retailer; exceptions.

1. Except as otherwise provided in subsection 2 of NRS 369.176 and NRS 369.4865 , a retailer may purchase liquor only from: (a) The importer designated by the supplier pursuant to NRS 369.386 to import that liquor if that importer is also a wholesaler; or (b) A wholesaler who purchased liquor from the importer designated by the supplier pursuant to NRS 369.386 to import that liquor. 2. As used in this section, “supplier” means the brewer, distiller, manufacturer, producer, vintner or bottler of liquor, or his or her designated agent.

Nev. Rev. Stat. § 369.489 Delivery of liquor to consumer in connection with retail sale; regulations.

1. Subject to such regulations as the Department may prescribe pursuant to subsection 2, a retail liquor store, or a delivery support service acting on behalf of a retail liquor store, may deliver liquor in its original package to a consumer in this State in connection with a retail sale of such liquor if: (a) The retail liquor store purchased the liquor from a licensed wholesaler; and (b) The delivery takes place in a jurisdiction in this State in which the retail liquor store is licensed to sell liquor at retail. 2. The Department shall adopt regulations governing deliveries made pursuant to this section, which must include, without limitation: (a) A requirement for the retail liquor store or its delivery support service to obtain proof, in the form of a signature or other verification, that the delivery was accepted on behalf of the consumer by a person who is at least 21 years of age. (b) A requirement that any such delivery originate only from the premises of the retail liquor store during the operating hours of the retail liquor store. (c) Regulations prescribing the area in which such deliveries may be made, which must take into account relevant local jurisdictions and the marketing area of the wholesaler of any liquor to be delivered. (d) Provisions necessary to encourage local governments to coordinate their ordinances with the regulations of the Department pursuant to this section to provide for more uniform implementation, supervision and enforcement of the regulations of the Department and the ordinances of local governments concerning such deliveries. 3. Except as otherwise provided in this section, the provisions of this chapter governing the transport of liquor, including, without limitation, the provisions which authorize the transport of liquor for delivery only by a person who holds a license issued under this chapter, do not apply to a delivery made pursuant to this section. 4. As used in this section, “marketing area” has the meaning ascribed to it in NRS 597.136 .

Nev. Rev. Stat. § 369.490 Unlawful possession, sale or transportation of liquor; exceptions.

1. Except as otherwise provided in subsection 2 and NRS 369.176 , 369.489 and 369.4891 , a person shall not directly or indirectly, himself or herself or by his or her clerk, agent or employee, offer, keep or possess for sale, furnish or sell, or solicit the purchase or sale of any liquor in this State, or transport or import or cause to be transported or imported any liquor in or into this State for delivery, storage, use or sale therein, unless the person: (a) Has complied fully with the provisions of this chapter; (b) Holds an appropriate, valid license, permit or certificate issued by the Department; and (c) Has been duly designated by the supplier of that liquor pursuant to NRS 369.386 or purchased the liquor in compliance with NRS 369.486 . 2. Except as otherwise provided in subsection 3, the provisions of this chapter do not apply to a person: (a) Entering this State with a quantity of alcoholic beverage for household or personal use which is exempt from federal import duty; (b) Entering this State with 1 gallon or less of alcoholic beverage per month from another state for his or her own household or personal use; (c) Who: (1) Is a resident of this State; (2) Is 21 years of age or older; and (3) Imports 12 cases or less of wine per year for his or her own household or personal use; or (d) Who is lawfully in possession of wine produced on the premises of an instructional wine-making facility for his or her own household or personal use and who is acting in a manner authorized by NRS 597.245 . 3. The provisions of subsection 2 do not apply to a supplier, wholesaler or retailer while he or she is acting in his or her professional capacity. 4. A person who accepts wine shipped into this State pursuant to paragraph (c) of subsection 2 must be 21 years of age or older.

Nev. Rev. Stat. § 369.495 Unlawful to make, store, possess or transport liquor with intent to defraud State; penalty.

1. It is unlawful for a person to make, store, possess or transport liquor with the intent to defraud the State. 2. A person who violates the provisions of this section is guilty of a category D felony and shall be punished as provided in NRS 193.130 .

Nev. Rev. Stat. § 369.510 Powers of boards of county commissioners, governing bodies of cities and Department of Taxation.

1. In any investigation, proceeding or hearing which, under the provisions of this chapter, the board of county commissioners or the governing body of a city is empowered to institute, conduct or hold, the board of county commissioners or the governing body shall have the power to administer oaths, certify to official acts, and issue subpoenas for the attendance of witnesses and the production of books, papers and records. 2. In like proceedings before it, the Department shall have the same powers as those enumerated in subsection 1.

Nev. Rev. Stat. § 369.520 Preservation of invoices.

All persons obtaining or manufacturing liquor under any license or permit and all retail liquor dealers shall preserve for inspection and audit by the Department and its agents, for a period of 4 years, all invoices and lists of liquors purchased, manufactured or received, specifying: 1. Kind and quantity of liquor. 2. For liquors purchased or received, names of persons from whom received. 3. Place and date.

Nev. Rev. Stat. § 369.530 Inspections of vehicles and premises.

1. In order to obtain evidence of any violation of this chapter, the Department, its agents, and all peace officers and revenue-collecting officers of this state shall have the right of visitation and inspection of any vehicle or place where they may have reason to believe liquor is stored, warehoused or kept for sale, or which might be in transit on or in other than common, contract or permitted carriers. Such visitation and inspection shall be conducted during business hours and no domicile shall be searched except by virtue of a search warrant. 2. Whenever a vehicle other than a common or contract carrier is stopped, the operator shall be required to exhibit his or her permit of conveyance, and if the operator has none he or she shall be dealt with according to law or the regulations of the Department.

Nev. Rev. Stat. § 369.540 Enforcement of chapter.

1. The Department shall enforce the provisions of NRS 369.4865 . 2. Sheriffs, within their counties, and all other police officers of the State of Nevada are charged with the duty of assisting in the enforcement of this chapter without further compensation.

Nev. Rev. Stat. § 369.550 Penalties for certain violations.

1. Except as otherwise expressly provided in this chapter, any person violating any of the provisions of this chapter, except NRS 369.4863 , or knowingly violating any regulation of the Department made for the enforcement of the provisions of this chapter shall be punished, upon conviction thereof, as for a misdemeanor. 2. Any person violating any provision of NRS 369.4865 is liable to the Department for a civil penalty of not more than $1,000 for each violation. The civil penalty prescribed in this subsection is in addition to any criminal penalty or other remedy or penalty available for the same conduct.

Nev. Rev. Stat. § 369.560 Civil actions and damages for certain violations; liability of certain directors, officers, agents and employees.

1. A wholesale dealer may bring an action in a court of competent jurisdiction against a retail liquor store and another wholesale dealer who knowingly transfer: (a) An original package of liquor between marketing areas without the consent of the wholesale dealer as required by subsection 2 of NRS 369.4863 ; or (b) An original package of beer between retail liquor stores without complying with the provisions of this chapter, Ê and is entitled to an award of $1,000 for each violation and may recover the damages sustained by him or her, together with such costs of the action and reasonable attorney’s fees as authorized by NRS 18.110 . 2. If any person knowingly violates any provision of NRS 369.180 , 369.386 , 369.388 , 369.486 , 369.487 or 369.488 , a wholesale dealer, supplier, retailer or retail liquor dealer who is injured by the violation may bring an action in a court of competent jurisdiction against the person to recover: (a) For the first violation, $100 plus treble the actual damages sustained by him or her, together with such costs of the action and reasonable attorney’s fees as authorized by NRS 18.110 . (b) For the second violation, $250 plus treble the actual damages sustained by him or her, together with such costs of the action and reasonable attorney’s fees as authorized by NRS 18.110 . (c) For the third and any subsequent violation, $500 plus treble the actual damages sustained by him or her and punitive damages as the facts may warrant, together with such costs of the action and reasonable attorney’s fees as authorized by NRS 18.110 . 3. A director, officer, agent or employee or a person engaged in the sale or importation of liquor in this State who knowingly assists or aids in a violation of this chapter for which an action is authorized pursuant to this section is liable in such an action. 4. The remedies provided in this section are independent of and supplemental to any other remedy or remedies available to a person in law or equity.

Nev. Rev. Stat. § 369.600 Definitions.

As used in NRS 369.600 to 369.635, inclusive, unless the context otherwise requires, the words and terms defined in NRS 369.605 to 369.620, inclusive, have the meanings ascribed to them in those sections.

Nev. Rev. Stat. § 369.610 “Alcoholic beverage awareness program” defined.

“Alcoholic beverage awareness program” means a program designed to educate persons who sell or serve alcoholic beverages or perform the duties of a security guard at an establishment.

Nev. Rev. Stat. § 369.615 “Commission” defined.

“Commission” means the Commission on Postsecondary Education created by NRS 394.383.

Nev. Rev. Stat. § 369.620 “Establishment” defined.

1. “Establishment” includes: (a) A business that sells alcoholic beverages by the drink for consumption on the premises; and (b) In a county whose population is 700,000 or more, a business that sells alcoholic beverages in corked or sealed containers or receptacles for consumption off the premises. 2. The term includes, without limitation, a retail liquor store. 3. The term does not include: (a) A wholesale dealer; or (b) A private club or other facility not in fact open to the public.

Nev. Rev. Stat. § 369.625 Development and contents of curriculum for program; certification and operation of program; adoption of regulations.

1. The Commission shall, in cooperation with state and local law enforcement agencies, develop a curriculum for an alcoholic beverage awareness program. 2. The curriculum described in subsection 1: (a) Must consist of not fewer than 2 hours of instruction; and (b) Must include, without limitation, instruction on the following topics: (1) The clinical effects of alcohol on the human body; (2) Methods of identifying intoxicated persons; (3) Relevant provisions of state and local laws concerning the selling and serving of alcoholic beverages; (4) Methods of preventing and halting fights, acts of affray and other disturbances of the peace; and (5) Methods of preventing: (I) The entry of minors into establishments in which minors are prohibited from loitering pursuant to NRS 202.030 ; (II) The purchase, consumption and possession of alcoholic beverages by minors as prohibited pursuant to NRS 202.020 , including, without limitation, the recognition of altered or falsified forms of identification; and (III) The selling and furnishing of alcoholic beverages to minors as prohibited pursuant to NRS 202.055 . 3. The Administrator of the Commission may certify an alcoholic beverage awareness program if the Administrator determines that: (a) The program meets the curricular requirements set forth in subsection 2; and (b) The persons who will serve as instructors for the program are competent and qualified to provide instruction in the curriculum of the program. 4. An alcoholic beverage awareness program certified by the Commission: (a) Must not cost a person more than $40 to complete; and (b) May be presented through the use of audiovisual technology. As used in this paragraph, “audiovisual technology” includes, without limitation, the use of closed-circuit video, videoconferencing, videotapes, computers, television, the Internet or any other electronic means of communication, or any combination thereof. 5. The Commission shall adopt such regulations: (a) As the Commission determines to be necessary or advisable to carry out the provisions of this section; and (b) As are necessary to ensure that a person who successfully completes an alcoholic beverage awareness program certified pursuant to subsection 3 receives a card which verifies that the person has successfully completed that program. The regulations must provide additionally that a card described in this paragraph: (1) Is valid for a period of 4 years from the date of issuance and may be renewed for like consecutive periods upon successful completion by the holder of the card of an alcoholic beverage awareness program certified by the Commission; and (2) Must be honored, in any jurisdiction in which the provisions of NRS 369.630 apply, as indicia of the successful completion of an alcoholic beverage awareness program certified by the Commission. 6. As used in this section, “minor” means a person who is under 21 years of age.

Nev. Rev. Stat. § 369.630 Completion of certified program by certain employees of establishment: Duties of owner or operator of establishment; notice of civil infraction; payment and disposition of civil fine; denial of liability for infraction; applicability of provisions.

1. Except as otherwise provided in subsection 7, on and after July 1, 2007, a person who owns or operates an establishment shall not: (a) Hire a person to sell or serve alcoholic beverages or perform the duties of a security guard at the establishment unless: (1) The person hired to sell or serve alcoholic beverages or perform the duties of a security guard at the establishment has already successfully completed a certified program and already holds a valid alcohol education card; or (2) The person who owns or operates the establishment ensures that the person hired to sell or serve alcoholic beverages or perform the duties of a security guard at the establishment, within 30 days after the date on which he or she is hired, successfully completes a certified program and obtains a valid alcohol education card; or (b) Continue to employ a person who was hired before that date to sell or serve alcoholic beverages or perform the duties of a security guard at the establishment unless: (1) The person who continues to be employed to sell or serve alcoholic beverages or perform the duties of a security guard at the establishment has already successfully completed a certified program and already holds a valid alcohol education card; or (2) The person who owns or operates the establishment ensures that the person who continues to be employed to sell or serve alcoholic beverages or perform the duties of a security guard at the establishment, not later than July 31, 2007, successfully completes a certified program and obtains a valid alcohol education card. 2. A violation of this section is a civil infraction, and when an owner or operator of an establishment is found in violation pursuant to subsection 3, a notice of infraction must be issued on a form prescribed by the Department, and must contain, without limitation, the following information: (a) The location at which the violation occurred; (b) The date and time of the violation; (c) The name of the establishment and the owner; (d) The signature of the person who issued the notice of infraction; (e) A copy of this section which allegedly is being violated; (f) Information which advises of the manner in which, and the time within which, the notice of infraction must be answered; and (g) Any other reasonable information which is prescribed by the Department. 3. The notice of infraction may be issued by any peace officer or by any person who is authorized by the Department to issue such a notice. A duplicate of the notice of infraction must be served on the person to whom it is issued either in person, by providing the notice to the person in charge of the establishment at the time the notice of infraction is issued, or by affixing the notice to the establishment in a conspicuous place. 4. The notice of infraction or a facsimile thereof must be filed with the Department and retained by the Department and is deemed to be a public record of matters which are observed pursuant to a duty imposed by law and is prima facie evidence of the facts which are alleged therein. 5. A person who responds to the notice of infraction must: (a) Admit the commission of the infraction by paying to the Department the appropriate civil fine: (1) For the first violation within a 24-month period, $500. (2) For the second violation within a 24-month period, $1,000. (3) For the third and any subsequent violation within a 24-month period, $5,000. (b) Deny liability for the infraction by notifying the Department and requesting a hearing in the manner indicated on the notice of infraction. Upon receipt of such a request, the Department shall afford to the person making the request an opportunity for a hearing pursuant to the provisions of NRS 233B.121 . 6. Of the money collected by the Department from a civil fine pursuant to subsection 5: (a) Fifty percent must be deposited with the State Treasurer for credit to the Account for Aid for Victims of Domestic or Sexual Violence created by NRS 217.440 . (b) Fifty percent must be deposited in the account created in the State General Fund for the support of community juvenile justice programs and must be used only to enforce laws that prohibit the purchase, consumption or possession of alcoholic beverages by persons under the age of 21 years. 7. The provisions of this section apply only in a jurisdiction that: (a) Is located in a county whose population is 100,000 or more; or (b) Is located in a county whose population is less than 100,000, if the governing body of the jurisdiction has, by the affirmative vote of a majority of its members, agreed to be bound by the provisions of this section. 8. As used in this section: (a) “Certified program” means an alcoholic beverage awareness program certified by the Commission pursuant to NRS 369.625 . (b) “Valid alcohol education card” means a card issued by a certified program which has been obtained or renewed within the immediately preceding 4 years.

Nev. Rev. Stat. § 369.635 Adoption by political subdivision of certain requirements or standards prohibited; exception.

1. Except as otherwise provided in subsection 2 and NRS 369.600 to 369.635 , inclusive, no agency, board, commission, local government or other political subdivision of this State may adopt any requirements or standards for the education of persons employed to sell or serve alcoholic beverages at an establishment. 2. The prohibition set forth in subsection 1 does not apply with respect to a jurisdiction in which the provisions of NRS 369.630 do not apply.

Nev. Rev. Stat. § 369.4855 Receipt of liquor by wholesale dealer from affiliate located outside State; payment of applicable excise taxes.

1. If a supplier designates a wholesale dealer as the designated importer of a brand of liquor pursuant to NRS 369.386 , the wholesale dealer may, without any additional designation or further consent from the supplier, receive original packages of that brand of liquor from an affiliate of the wholesale dealer located outside of this State if: (a) The affiliate operates a warehouse outside this State from which the affiliate ships the liquor; (b) The affiliate is licensed as a wholesaler for the liquor in the state from which the affiliate ships the liquor; (c) The wholesale dealer registers the name and address of the affiliate’s warehouse with the Department on a form prescribed by the Department; (d) Within 10 days after the affiliate ships the liquor to the wholesale dealer, the affiliate submits to the Department, with documentation, a report stating: (1) The name and address of the wholesale dealer to whom the liquor was shipped; (2) The name and address of the person from whom the affiliate purchased the liquor; (3) The brand of liquor shipped; (4) The quantity of liquor shipped in gallons, rounded to the nearest one-hundredth; and (5) The percentage of alcohol by volume; and (e) As soon as practicable after receiving the liquor, the wholesale dealer reports the receipt of the liquor to the Department. The wholesale dealer shall pay all applicable excise taxes imposed by this chapter on that liquor on or before the 20th day of the month following the month in which the liquor was received by the wholesale dealer. 2. A wholesale dealer may not receive more than 15 percent of the total amount of any brand of liquor imported into this State during a calendar year pursuant to this section. Any liquor received by the wholesale dealer from an affiliate pursuant to this section must be purchased in accordance with the terms and conditions of the wholesaler’s franchise with the supplier. 3. A transfer of liquor pursuant to this section is not a purchase or sale of that liquor. 4. An affiliate of a wholesale dealer located outside this State who ships liquor pursuant to this section is not engaged in business as a supplier for the purposes of this chapter and chapter 597 of NRS. The provisions of this subsection do not authorize a wholesale dealer to receive liquor from an affiliate who is a supplier, as defined in NRS 597.140 , or the holder of a certificate of compliance issued pursuant to NRS 369.430 . 5. As used in this section: (a) “Affiliate” means a wholesale dealer or a person who, directly or indirectly through one or more intermediaries, controls, is controlled by or is under common control with, a wholesale dealer. As used in this paragraph, “control” means not less than 50 percent control, directly or indirectly, through one or more intermediaries. (b) “Franchise” has the meaning ascribed to it in NRS 597.130 .

Nev. Rev. Stat. § 369.4863 Transfers of liquor between affiliated retail liquor stores; notification of boundaries of marketing areas.

1. Except as otherwise provided in NRS 369.4865 , a retail liquor store may receive and store liquor and transfer an original package of liquor to another retail liquor store, and that other retail liquor store may receive the original package of liquor pursuant to the transfer, if: (a) Each retail liquor store is in the marketing area of the wholesale dealer that holds the franchise for the brand of liquor purchased as indicated by the forms filed by the wholesale dealer with the Department; (b) The retail liquor store obtains a special permit for the transportation pursuant to subsection 4 of NRS 369.450 ; and (c) The initial retail liquor store: (1) Obtained the original package of liquor in compliance with the provisions of this chapter and chapter 597 of NRS; and (2) Is an affiliate of the retail liquor store that receives the transfer. 2. A transfer of an original package of liquor between retail liquor stores which are not located within the same marketing area may occur only if: (a) The wholesale dealers in the marketing areas where the retail liquor stores are located: (1) Are affiliates; (2) Consent, in writing, to the transfer; and (3) Hold the franchises for the brands of liquor purchased in each marketing area involved in the transfer; (b) The retail liquor store obtains a special permit for the transportation pursuant to subsection 4 of NRS 369.450 ; and (c) The initial retail liquor store: (1) Obtained the original package of liquor in compliance with the provisions of this chapter; and (2) Is an affiliate of the retail liquor store that receives the transfer. 3. A transfer authorized by this section shall not be deemed a sale. 4. A retail liquor store that transfers or receives an original package of liquor as authorized by this section: (a) Shall not be deemed to be engaged in business as a wholesale dealer based upon the transfer authorized by this section; and (b) Shall not sell any original package of liquor that has been transferred to any other wholesale dealer or retail liquor store. 5. A wholesale dealer shall notify the retail liquor stores located in the marketing area of the wholesaler dealer of the boundaries of that marketing area. 6. As used in this section: (a) “Affiliate” means a person who, directly or indirectly through one or more intermediaries, controls, is controlled by or is under common control with, a specified person. (b) “Franchise” has the meaning ascribed to it in NRS 597.130 . (c) “Liquor” does not include beer or malt-based beverages, but does include flavored malt beverages if the supplier and the wholesale dealer holding the franchise for such flavored malt beverages consent in writing. As used in this paragraph, “flavored malt beverages” means flavored malt beverages that are not marketed, merchandised or sold as beer. (d) “Marketing area” has the meaning ascribed to it in NRS 597.136 . (e) “Retail liquor store” includes a facility that is owned or operated by a retailer and is used for the temporary storage and transfer of liquor pursuant to this section.

Nev. Rev. Stat. § 369.4865 Transfers of liquor between retail liquor stores holding nonrestricted gaming licenses.

1. Except as otherwise provided in subsection 2, a retail liquor store that holds a nonrestricted license may transfer an original package of liquor to another retail liquor store that holds a nonrestricted license, and that other retail liquor store may receive the original package of liquor pursuant to the transfer, if: (a) Each retail liquor store: (1) Holds its nonrestricted license for the purposes set forth in subsection 2 of NRS 463.0177 ; and (2) Is in the marketing area of the wholesale dealer from which the original package of liquor was obtained by the initial retail liquor store; (b) The initial retail liquor store: (1) Obtained the original package of liquor in compliance with the provisions of this chapter; (2) Is an affiliate of the retail liquor store that receives the transfer; and (3) Does not charge the retail liquor store that receives the transfer for the original package of liquor; (c) Immediately before the transfer, the original package of liquor is located at the initial retail liquor store; and (d) Pursuant to the transfer, the original package of liquor is transported from the initial retail liquor store to the other retail liquor store. 2. A retail liquor store that holds a nonrestricted license may transfer an original package of beer to another retail liquor store that holds a nonrestricted license, and that other retail liquor store may receive the original package of beer pursuant to the transfer, if the wholesale dealer of the beer authorizes, in writing, the nonrestricted licensee to make such a transfer. 3. A transfer authorized by this section shall not be deemed a sale. 4. A retail liquor store that transfers or receives an original package of liquor as authorized by this section: (a) Shall not be deemed to be engaged in business as a wholesale dealer based upon the transfer authorized by this section. (b) Notwithstanding the provisions of subsection 4 of NRS 369.450 , may transport the original package of liquor from the initial retail liquor store to the other retail liquor store without a special permit for such transportation. 5. As used in this section: (a) “Affiliate” has the meaning ascribed to it in NRS 463.0133 . (b) “Marketing area” has the meaning ascribed to it in NRS 597.136 . (c) “Nonrestricted license” has the meaning ascribed to it in NRS 463.0177 .

Nev. Rev. Stat. § 369.4867 Bulk sale of liquor by retailer.

1. A retailer who intends to make a bulk sale of liquor shall, at least 30 days before the proposed bulk sale, provide notice to: (a) A wholesaler who currently sells liquor to the retailer; and (b) A wholesaler who has sold liquor to the retailer within the immediately preceding 12 months. 2. The notice provided pursuant to subsection 1 must state: (a) That a sale of liquor which may constitute a bulk sale will be made; (b) The prospective date of the bulk sale; (c) The individual, partnership or corporate names and addresses of the retailer and the purchaser of the bulk sale; and (d) The address to which inquiries about the bulk sale may be made, if different from the retailer’s address. 3. If the retailer owes a debt to the wholesaler associated with the purchase of the liquor that will be sold or transferred through the bulk sale, the notice provided pursuant to subsection 1 must be accompanied by: (a) A signed affidavit of the retailer which states that the debt owed to the wholesaler will be paid by the retailer to the wholesaler from the proceeds of the bulk sale; or (b) A signed assumption of the debt by the purchaser of the bulk sale, assuming all the debt owed by the retailer to the wholesaler. 4. Any bulk sale subject to the provisions of this section is void if the retailer fails to satisfy the requirements of subsection 2 or 3, as applicable. 5. As used in this section, “bulk sale” means the sale or transfer to a purchaser in bulk, and not in the ordinary course of the retailer’s business, of 50 percent or more of the liquor sold by a wholesaler to the retailer and in the retailer’s possession.

Nev. Rev. Stat. § 369.4891 Retail sale of alcoholic beverages by covered food establishment for delivery and consumption off premises; conditions; Department to adopt regulations governing surcharge for each retail sale; use of revenue collected from surcharge.

1. The board of county commissioners of a county and the governing body of an incorporated city may enact an ordinance authorizing, under such conditions as may be imposed by the ordinance: (a) A covered food establishment to sell at retail an alcoholic beverage in a container sealed by the covered food establishment for consumption off the premises; and (b) A covered food establishment, or a delivery support service acting on behalf of an establishment, to deliver an alcoholic beverage in a container sealed by the covered food establishment to a consumer in this State in connection with a retail sale of such an alcoholic beverage. 2. The Department shall adopt regulations that provide for the imposition and collection of a surcharge, not to exceed 50 cents for each retail sale of an alcoholic beverage pursuant to subsection 1. The revenues collected from the surcharge must be distributed: (a) To the Department in an amount determined to be necessary by the Department to pay the costs of the Department in carrying out the provisions of this section, which must not exceed $250,000 each year; and (b) If any money remains after the revenues are distributed pursuant to paragraph (a), to the Account for the Ignition Interlock and DUI Reduction Program created by NRS 484C.454 to be used for the purposes specified in that section. 3. Except as otherwise provided in an ordinance enacted pursuant to subsection 1, the provisions of this chapter governing the transport of liquor, including, without limitation, the provisions which authorize the transport of liquor for delivery only by a person who holds a license issued under this chapter, do not apply to a delivery made pursuant to an ordinance enacted pursuant to subsection 1. 4. The provisions of this section do not: (a) Require the Commission on Postsecondary Education created by NRS 394.383 to alter the curriculum developed pursuant to NRS 369.625 or any requirements relating to the certification of an alcoholic beverage awareness program pursuant to that section. (b) Abrogate, alter or otherwise affect any requirement set forth in NRS 369.489 or the regulations adopted pursuant thereto governing the delivery of liquor in its original package by a retail liquor store or a delivery support service acting on behalf of a retail liquor store. 5. As used in this section: (a) “Alcoholic beverage” has the meaning ascribed to it in NRS 202.015 . (b) “Covered food establishment” means a food establishment, as defined in NRS 580.050 , that: (1) Prepares and serves food on the premises for consumption on or off the premises; and (2) Is licensed to sell at retail alcoholic beverages for consumption on the premises.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-369.htmlFetched: 10/4/2026

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