Forms
The Forms below should
be filled out and submitted by Participating Manufacturers, Non-Participating
Manufacturers, Importers, or anyone selling, transferring, shipping or
delivering product into the State of Nevada.
In order to sell
cigarettes and/or roll-your-own tobacco in Nevada, the manufacturer of the
tobacco product must submit an Initial Certificate of Compliance to the Office
of the Attorney General, and certify annually thereafter. If approved, the tobacco product manufacturer
and its certified brands will be placed on the Nevada Tobacco Directory.
Certificates of Compliance
Participating Manufacturers:
On or before April
30th of each year, PMs that sold cigarettes and/or roll-your-own product in the
preceding year, or that are currently selling cigarettes and/or roll-your-own
product in Nevada, are required to submit an Annual Certificate of
Compliance. This form should also be used when filing an initial certification.
Non-Participating Manufacturers:
On or before April
30th of each year, NPMs that sold cigarettes and/or roll-your-own product in
the preceding year, or that are currently selling cigarettes and/or
roll-your-own product in Nevada, are required to submit an Annual Certificate
of Compliance. This form should also be used when filing an initial certification.
The law requires that all NPMs make the escrow
payment required by NRS Chapter 370A on a quarterly basis. The NPM Quarterly Certificate of Compliance
is to be used by NPMs when filing their quarterly escrow payment certification.
This form should be used by the NPM if changes are needed from the original Quarterly Certificate of Compliance. This form must be submitted if any escrow deposit is made after that which is reported on the Quarterly Certificate of Compliance.
All NPMs are required to
post a bond approved by the Office of the Attorney General, at least 10 days
before the beginning of each calendar quarter.
NPMs located outside of the United States must
provide a declaration from each of its importers to the United States that such
importer accepts joint and several liability with the NPM.
Supplemental Certificate of Compliance for All Manufacturers
All Manufacturers
currently on the Tobacco Directory who want to add a new brand family or style
of cigarettes, or roll-your-own product, to the Nevada Tobacco Directory must
submit a Supplemental Certificate of Compliance.
PACT Act and State Reporting
Submission of the
monthly report form below is required under the Prevent All Cigarette
Trafficking Act (PACT) of 2009, as amended by the Consolidated Appropriations
Act of 2021, and NRS 370.327 for any entity shipping, transferring, or delivering
cigarettes, roll-your-own tobacco, electronic nicotine device systems (ENDS) or
smokeless tobacco products into the State of Nevada through interstate
commerce.
This completed form
should be submitted via email by the 10th of the month following interstate
commerce activity to both the Office of the Attorney General and the Nevada
Department of Taxation. The email
addresses for both Offices are found in the documents hyperlinked below. A hard copy of the emailed report
submission is not required.