NRS 453D.500
Imposition of tax on wholesale sales of marijuana by marijuana cultivation facility.


An excise tax is hereby imposed and must be collected by the State respecting wholesale sales of marijuana in this State by a marijuana cultivation facility at a rate of 15 percent of the fair market value at wholesale of the marijuana. The tax imposed pursuant to this section:

1.

Is the obligation of the marijuana cultivation facility; and

2.

Is separate from and in addition to any general state and local sales and use taxes that apply to retail sales of tangible personal property.

Source: Section 453D.500 — Imposition of tax on wholesale sales of marijuana by marijuana cultivation facility., https://www.­leg.­state.­nv.­us/NRS/NRS-453D.­html#NRS453DSec500.

Last Updated

Feb. 5, 2021

§ 453D.500’s source at nv​.us