NV

Nevada DTC compliance

Registration, tax, and operational requirements for shipping wine, beer, and spirits direct-to-consumer in Nevada. Every rule traces to a primary source.

Permitted

DTC is permitted in Nevada today.

Statute

Before a person may engage in business as a supplier of liquor in this State, the person must obtain a certificate of compliance from the Department.

https://www.leg.state.nv.us/NRS/NRS-369.html#NRS369Sec430

Compliance reference

  • permit_term_years

    Cross-source verified

    1

  • common_carrier_allowed

    Cross-source verified

    true

  • reporting_frequency_threshold_gallons

    Single source

    0

  • volume_limit_unit

    Preliminary

    cases_9l

  • permit_fee_usd

    Cross-source verified

    50

  • permit_required

    Cross-source verified

    true

  • volume_limit_basis

    Preliminary

    per_consumer_per_year

  • permit_expiration_anchor

    Cross-source verified

    fiscal_year_end

  • volume_limit_value

    Cross-source verified

    12

  • excise_tax_collected_by

    Preliminary

    shipper

  • permit_expiration_date

    Preliminary

    06-30

  • age_verification_required

    Cross-source verified

    true

  • sales_tax_collected_by

    Cross-source verified

    shipper

  • direct_ship_allowed

    Preliminary

    true

  • reporting_frequency

    Cross-source verified

    monthly

  • ncsl_statute_citation

    Preliminary

    Type of Alcohol and Whether License or Permit Required: Nev. Rev. Stat. §369.464 Wine Direct Shipping License or Permit: Nev. Rev. Stat. §369.464 A supplier who ships wine into this state pursuant to paragraph (c) of subsection 2 of NRS 369.490 must designate an importer in this state if the supplier: 1. Ships 25 cases or more of wine into this state in a fiscal year; and 2. Has not already designated an importer in this state. Type of Alcohol and Whether License or Permit Required: Nev. Rev. Stat. §369.490 1. Except as otherwise provided in subsection 2, a person shall not directly or indirectly, himself or herself or by his or her clerk, agent or employee, offer, keep or possess for sale, furnish or sell, or solicit the purchase or sale of any liquor in this state, or transport or import or cause to be transported or imported any liquor in or into this state for delivery, storage, use or sale therein, unless the person: (a) Has complied fully with the provisions of this chapter; and (b) Holds an appropriate, valid license, permit or certificate issued by the Department. 2. Except as otherwise provided in subsection 3, the provisions of this chapter do not apply to a person: (a) Entering this state with a quantity of alcoholic beverage for household or personal use which is exempt from federal import duty; (b) Who imports one gallon or less of alcoholic beverage per month from another state for his or her own household or personal use; (c) Who: (1) Is a resident of this state; (2) Is 21 years of age or older; and (3) Imports 12 cases or less of wine per year for his or her own household or personal use; or (d) Who is lawfully in possession of wine produced on the premises of an instructional wine-making facility for his or her own household or personal use and who is acting in a manner authorized by NRS 597.245. 3. The provisions of subsection 2 do not apply to a supplier, wholesaler or retailer while he or she is acting in his or her professional capacity. 4. A person who accepts liquor shipped into this state pursuant to paragraph (b) or (c) of subsection 2 must be 21 years of age or older. Maximum Amount for Shipping: 12 cases or less of wine per year

Sales-tax rate

Base state sales-tax rate

Preliminary

4.6%

Not yet cross-source confirmed.

Rate facts

Data coming soon. Sales and excise rates, volume limits, and reporting cadences will appear here as we add them.

Primary sources

3