NV

Nevada DTC compliance

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

Permitted

DTC wine shipping 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

    Cross-source verified

    1 year

  • Common carrier delivery allowed

    Cross-source verified

    Yes

  • Reporting frequency threshold (gallons)

    Single source

    0

  • Volume limit unit

    Preliminary

    9-liter cases

  • Permit required

    Cross-source verified

    Yes

  • Permit fee

    Cross-source verified

    $50

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Permit expiration anchor

    Single source

    Fiscal year end

  • Volume limit

    Cross-source verified

    12

  • Excise tax collected by

    Preliminary

    Shipper

  • Permit expiration date

    Preliminary

    06-30

  • Age verification required

    Cross-source verified

    Yes

  • Sales tax collected by

    Cross-source verified

    Shipper

  • Direct shipping allowed

    Preliminary

    Yes

  • Reporting frequency

    Cross-source verified

    Monthly

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

    This NV reference text was published 2021-10-15, before the 2026-08-26 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.

Sales-tax rate

Base state sales-tax rate

Preliminary

6.85%

Not yet cross-source confirmed.

Rate facts

Bond amount (maximum)
—
Bond amount (minimum)
$1,000
Bond basis formula
principal sum equal to the greatest excise tax paid by the importer, brewer or wine maker in any quarter of the preceding year
Bond required
Yes
Excise rate by alcohol class
rate 0.7; rate 1.3; rate 3.6 — ABV bands withheld pending source verification
Excise rate basis
Per gallon
Excise rate per unit
$0.70
Federal basic permit required
Yes
Franchise tax required
No
Litter tax required
No
Monthly zero-sales report required
Yes
Economic nexus threshold
$100,000
Permit application form
EXC-F078
Permit application URL
https://tax.nv.gov/tax-types/liquor-tax/
Product registration required
No
Maximum local sales-tax add-on
—
State sales-tax rate
6.85%
Single local use-tax rate option
No

Primary sources

3