Nevada State Representative John Ellison has introduced A.B. 389, which revises provisions governing the imposition and payment of the tax on certain tobacco products. This bill revises provisions governing the collection and payment of the tax to: (1) remove the requirement that the tax be imposed at the time the other tobacco products are first possessed or received by a wholesale dealer of other tobacco products who maintains a place of business in this State; and (2) require the tax to be imposed at the time the other tobacco products are sold or otherwise disposed of by a wholesale dealer of other tobacco products to a retail dealer or ultimate consumer in this State, regardless of whether the wholesale dealer maintains a place of business in this State.
Section 2 also provides that the tax on other tobacco products does not apply to products which are shipped out of the State for sale and use outside the State. Section 1 of this bill makes a conforming change by revising the definition of a “wholesale dealer of other tobacco products” to remove the distinction between wholesale dealers of tobacco products who maintain a place of business in this State and those who do not.