NRS 597.235
Operation of craft distillery.
1.
A person may operate a craft distillery if the person:(a)
Obtains a license for the facility pursuant to chapter 369 of NRS;(b)
Complies with the requirements of this chapter; and(c)
Complies with any other applicable governmental requirements.2.
A person who operates a craft distillery pursuant to this section may:(a)
In addition to manufacturing spirits from agricultural raw materials through distillation, blend, age, store and bottle the spirits so manufactured. The person operating the craft distillery shall ensure that none of the spirits manufactured at the craft distillery are derived from neutral or distilled spirits manufactured by another manufacturer.(b)
Except as otherwise provided in paragraphs (f) and (g), in any calendar year, sell and transport in Nevada not more than a combined total of 10,000 cases of spirits at all the craft distilleries that the person operates to a person who holds a license to engage in business as a wholesale dealer of liquor pursuant to chapter 369 of NRS.(c)
In any calendar year, manufacture for exportation to another state, not more than a combined total of 40,000 cases of spirits at all the craft distilleries the person operates.(d)
On the premises of the craft distillery, serve samples of the spirits manufactured at the craft distillery. Any such samples must not exceed, per person, per day, 4 fluid ounces in volume.(e)
On the premises of the craft distillery, sell the spirits manufactured at the craft distillery at retail for consumption on or off the premises. Any such spirits sold at retail for off-premises consumption must not exceed, per person, per month, 1 case of spirits and not exceed, per person, per year, 6 cases of spirits. Spirits purchased on the premises of a craft distillery must not be resold by the purchaser or any retail liquor store.(f)
Donate for charitable or nonprofit purposes and transport neutral or distilled spirits manufactured at the craft distillery in accordance with the terms and conditions of a special permit for the transportation of the neutral or distilled spirits obtained from the Department of Taxation pursuant to subsection 4 of NRS 369.450.(g)
Transfer in bulk neutral or distilled spirits manufactured at the craft distillery to a supplier. Any such transfer:(1)
Is taxable only when the neutral or distilled spirits are rectified and bottled in original packages for sale within this State; and(2)
Is not a sale for the purposes of paragraph (b) or manufacturing for exportation for the purposes of paragraph (c).
Source:
Section 597.235 — Operation of craft distillery., https://www.leg.state.nv.us/NRS/NRS-597.html#NRS597Sec235.