NV AB471

Imposes a 30% tax on remote retail sales of cigars and pipe tobacco to Nevada consumers, with premium cigars taxed between $0.30 and $0.50 each until July 1, 2027, when all cigars become subject to the standard 30% rate

Requires remote retail sellers to obtain a license ($650 annually) from the Department of Taxation if they exceed $100,000 in gross receipts or make 200+ separate sales to Nevada consumers in a calendar year

Mandates remote retail sellers use independent, third-party age verification services comparing purchaser information against commercially available databases to confirm buyers are over 21 years old

Requires monthly reporting of sales and tax payments within 20 days after each month's end, along with recordkeeping for at least 5 years including invoices, customer information, and delivery methods

Appropriates $206,369 for FY 2025-2026 and $206,253 for FY 2026-2027 to the Department of Taxation for implementation costs, with most provisions effective January 1, 2026