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Wholesale Laws for Nevada

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Last Updated: July 2, 2018

Summary

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:

Supplier Licensing

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:

Product Registration

Required: No

Product label approval is not required, however, a Certificate of Compliance holder must file a completed Liquor Wholesaler Designation and Acceptance Form (LT08) for each brand with the Department.  The form must be signed by the supplier and the wholesaler.

Franchise "Monopoly Protection" Law

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:

Supplier Reporting Requirements

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 (LTD 04) 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:

Sales Representative Licensing

Available: No

A salesperson’s license is not required.

Self-Distribution

License: Not Allowed

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

Trade Practice Advisories

Nevada Department of Taxation
1550 College Parkway Suite 115
Carson City, NV 89706
Phone: 775-684-2000
Fax: 775-684-2020

 

Recent Compliance Alerts

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This information is intended for winegrower licensees only. All information above is provided as an informational aid and is not legal advice. Data may be out-of-date or incomplete. Please consult a lawyer before taking any action.