Nevada

The Nevada Department of Taxation is responsible for liquor tax collection.

Nevada has no Alcoholic Beverage Control Law (commonly called ABC Law). The Department does not control the labeling, advertising, or retail outlets of liquor or liquor establishments.

Laws & Rules:

• Intoxicating Liquor Statutes, NRS 369
• Intoxicating Liquor Regulations, NAC 369
• Regulations Recently Adopted

Required: Yes

Name: Certificate of Compliance

Fee: $50

Expiration: June 30th of each year

A supplier (Certificate of Compliance Holder) may ship/sell only to Nevada importers, holders of a permissible person permit, and/or directly to Nevada consumers. A wholesaler who is not the importer designated by the supplier may only purchase liquor from the importer designated by the supplier or another wholesaler who purchased the liquor from the importer designated by the supplier.

Alcoholic beverages may be transported into the state of Nevada only by a licensed common carrier, regularly operating contract carrier, or licensed Nevada Importer/Wholesaler who has a special permit for the transporting vehicle. Importation into Nevada must be made to the licensed Importer/Wholesaler warehouse and to no other place. Wholesale liquor business and storage must be conducted only from a licensed Importer/Wholesaler warehouse.

Resources:

• Certificate of Compliance Requirements
• Application for a Certificate of Compliance

Required: No

Product label approval is not required, however, a Certificate of Compliance holder must file a completed Liquor Wholesaler Designation and Acceptance Form for each brand with the Department.  The form must be signed by the supplier and the wholesaler.

Resources:

• Liquor Wholesaler Designation and Acceptance Form EXC-F024

Franchise Law: Yes

Exclusive Territories: Territorial Provisions

Please review the law in its entirety and consult legal counsel prior to taking any action.

Unless otherwise specified by contract between the supplier and wholesaler, a supplier shall not grant more than one franchise to a wholesaler for any brand of alcoholic beverage in a marketing area.

At least 90 days written notice is required for termination, with wholesaler given 60 days to cure.

With limited exception a supplier may not unilaterally terminate or refuse to continue any franchise with a wholesaler or cause a wholesaler to resign from that franchise unless the supplier has first established good cause for that termination, noncontinuance or causing of that resignation. This subsection does not apply to a supplier who sells less than 2,000 barrels of malt beverages, less than 250 cases of distilled spirits or less than 2,000 cases of wine in this state in any calendar year, or who operates a winery pursuant to NRS 597.240.

Note the Department of Revenue is not involved in franchise disputes or lawsuits.

Resources:

• SB 307, effective July 1, 2021 – amends requirements concerning a franchise between a supplier and wholesaler
• NRS 597.120 to 597.180 Alcoholic Beverages – Franchises Between Liquor Suppliers and Wholesalers
• Liquor Wholesaler Designation and Acceptance Form EXC-F024

Required: Yes

Name: Report Of Shipments Of Alcoholic Beverages Into Nevada

Due Date: Monthly, by the 10th

Suppliers are required to file, by the 10th of each month, a report (EXC-F008) listing all invoice numbers and the total gallons of beer, wine and/or liquor for shipments made to Nevada importer/wholesalers for the previous month.

Resources:

• Report of Shipments Of Alcoholic Beverages Into Nevada

Available: No

A salesperson’s license is not required.

License: Not Allowed

There are no statutory or regulatory provisions allowing an out-of-state winery to self-distribute.

• Liquor Tax FAQs
• Overview of liquor law in Nevada (General Information)
• 2021 Liquor Legislative Update Notice – SB 307
• Tax Bulletin LIQ 21-0001