Nevada requires vapor and other tobacco product retailers to hold a Tobacco Retail Dealer's License from the Department of Taxation, verify buyers are 21, and remit the 30 percent other-tobacco-products wholesale tax on vapor products.
Under NRS Chapter 370, a retailer must hold a Tobacco Retail Dealer's License, issued annually by the Nevada Department of Taxation (NRS 370.587), to sell vapor and other tobacco products. Vapor products are taxed as other tobacco products at 30 percent of the wholesale price. Retailers must verify that buyers are at least 21, maintain records, and comply with PACT Act requirements for remote sales. Local governments may not impose conflicting product standards but may impose business licensing and zoning rules. Selling to minors or without a license triggers penalties and possible license revocation.
Selling vapor products without a license or to underage buyers can result in monetary penalties and suspension or revocation of the retailer's tobacco license by the Department of Taxation.
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See how Washoe County's vape retail rules rules stack up against other locations.
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