Nevada Information
Tobacco Taxes
Nevada's excise tax per pack of cigarettes: $0.800
Nevada's excise tax collection for the
fiscal year ending June 2002: $60,596,000
Sales tax on tobacco products: 6.50%
Federal excise tax per pack of cigarettes: $0.39
Total federal excise tax collections in fiscal year 2002: $7,512,700,000
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Who Profits from
Cigarette Sales? 
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Comparing Excise Taxes on Cigarettes, Beer and Wine
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Number of six-packs of beer that must be sold in Nevada to produce the same state excise tax revenue generated by one carton of cigarettes: 69.1 |
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Number of bottles of wine that must be sold in Nevada to produce the same state excise tax revenue generated by one carton of cigarettes: 44.2 |
Nevada Smokers' Contributions
to the State Economy - 2002
Nevada smokers comprise only 26.9%1 of the adult population in the state. Here is what they already pay because they choose to buy a legal product:
Smokers Pay Excise Taxes2 |
$ |
60,595,972 |
Smokers Pay Sales Taxes2 |
$ |
38,088,903 |
Smokers Pay Tobacco Settlement Payments3 |
$ |
43,598,031 |
|
$ |
142,282,906 |
Smokers' Economic/Tax Profile
Nevada smokers' median income 20011 |
$ |
41,958 |
- Smoker Excise Tax/Sales Tax/Tobacco Settlement Payments Liability4
Total average paid per Nevada smoker in excise and sales taxes |
$ |
247 |
Cost per Nevada smoker for settlement payments to Nevada |
$ |
109 |
Total annual payment to Nevada per smoker |
$ |
356 |
Nevada Smoker Facts5
- Total smokers' payments to Nevada in FY2002 were:
- Eight and one-half times as large as state excise taxes on alcohol in FY2001 ($16.5 million).
- More than half the size of motor fuel revenues ($248.8 million) in FY2001.
- Three and one-half times as large as death and gift tax collections ($39.9 million) in FY2001.
- Nearly as large as insurance premium taxes ($146.9 million) in FY2001.
- Smokers' payments in FY2002 were large enough to provide for FY2002-3 appropriations for:
- Aging Services ($34.5 million) AND
- Welfare Field Services ($42.1 million) AND
- Youth Community Services ($55.6 million).
OR
- The Department of Motor Vehicles ($82.4 million) AND
- The Highway Patrol ($49.3 million)
- In 1997, some 2,672 jobs in Nevada were directly related to the sale or distribution of tobacco products.6
TOTAL SMOKER CIGARETTE PAYMENTS TO NEVADA |
Per year: |
$ |
142,282,906 |
Per day: |
$ |
389,549 |
Per hour: |
$ |
16,231 |
Per minute: |
$ |
271 |
Per second: |
$ |
5 |
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CIGARETTES DON'T PAY TAXES -
NEVADA SMOKERS DO!!
- Centers for Disease Control's Behavioral Risk Factor Surveillance System, 2001
- Orzechowski & Walker, Arlington, Virginia; from state revenue department
- PriceWaterhouseCooper
- U.S. Census Bureau, 2000 state population and Centers for Disease Control's Behavioral Risk Surveillance System, 2001
- Tax and Budget Comparisons are from U.S. Census Bureau and the Nevada Legislative Counsel Bureau, Fiscal Analysis Division, Nevada Legislative Appropriations Report, Fiscal Years 2001-02 and 2002-03, September 2001.
- American Economics Group, Inc., The U.S. Tobacco Industry in 1997: Its Economic Impact in the States.
Master Settlement Agreement Payments To Date
$144,385,031 has been paid to Nevada since the Master Settlement Agreement was signed on November 23, 1998.
A summary of Nevada state law is provided below
(for specific questions regarding state law, contact your legal advisor.)
Minimum Age |
Customers must be 18 years or older to purchase tobacco products. |
Restricted Products |
Cigarettes, cigarette paper, tobacco of any description or products made from tobacco. |
Acceptable Forms of Identification |
A valid driver's license or other written or documentary evidence which shows that the person is 18 years of age or older. |
Fine/Penalty Schedule for Selling to Minors |
Violators will be subject to a fine of up to $500 and a civil penalty of up to $500. If an employee commits a violation, the employer will be found in compliance with state law and not subject to penalties if he/she had no knowledge of the sale and has a continuous training program for employees. |
Affirmative Defense |
No violation has occurred if the seller demands and reasonably relies on an ID showing that the purchaser is 18. |
Minor Possession |
Minors are allowed to handle tobacco in the lawful course of employment. |
Sign Requirement
 |
None. |
Compliance Checks |
As a condition of receiving federal substance abuse block grant funds, federal law requires the State of Nevada to conduct random, unannounced inspections of tobacco outlets to determine compliance rates. Minors may be enlisted to test compliance if written parental consent is given. The Attorney General will coordinate inspections. |
Visual Characteristics of State Issued License |
"MINOR DRIVER Under 18" appears in yellow in a light blue header if the license holder is under the age of 18. |
DISCLAIMER: This information summary is provided as a service of the Coalition, but is not intended to provide legal advice or analysis. These summaries are not intended to be complete representations of state law, which may contain additional rules and restrictions relating to tobacco products not mentioned in this summary, as well as retailing prohibitions related to matters including, but not limited to, state required training, minimum pack size, the sale of loose cigarettes and other restrictions. Retailers should not rely on these summaries as complete or accurate descriptions of applicable federal, state or local law. Users with questions about the law should seek the advice of counsel. Each state law is unique and possibly represents multiple legislative or regulatory acts. Local laws may differ. Check with local authorities for variations from state law. These summaries are not intended to be complete representations of state law. |
The reprinting of this information from the Coalition, does not constitute a representation or admission by RJRT that such information is accurate, complete, or a proper characterization of the laws concerned. The Coalition for Responsible Tobacco Retailing is a cooperative effort among retailers, wholesalers and manufacturers who share a common goal: to do all they can to prevent tobacco sales to minors.
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