Nevada
General
Jun 2022
3 min

Nevada Cannabis Sales Tax

8%-18%

Differs between medical and recreational

Answer

Retail marijuana sales in Nevada are subject to standard state sales tax (8%) and a 10% excise tax.

Starting on the first say of recreational marijuana sales in Nevada, July 1, 2017, marijuana in Nevada has been taxed in the following way:

  • 8% sales tax PLUS
  • 10% retail excise tax on the sale price when sold for adult-use and not to a patient cardholder.  
  • Marijuana or products sold to a patient cardholder are not subject to this 10% excise tax.

Is the retail excise tax imposed on the original price or discounted price?

The tax is imposed on the sales price.  The sales price does not include cash discounts allowed and taken on sales.

Is the retail sales tax imposed upon the original price or the price plus the retail excise tax?

The retail sales tax is applied on the sales price, not including the retail excise tax.

Is the retail excise tax imposed on the original price or the price plus the sales tax?

The retail excise tax is applied on the sales price, not including the sales tax.

Why this is important

Knowing the tax rate allows dispensary owners to plan financially. The tax rate can impact what the best pricing is for products and can also impact financial projections. Having retail cannabis taxes as high as the ones in Nevada can be quite jarring to the consumer. Knowing the tax rates also help dispensary owners prepare for how to present pricing and how employees can talk to the customers about the prices and tax rates so customers aren't shocked when they get to the register!

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Regulatory Citations for This Article

NAC 453D.233  Marijuana and marijuana products sold at retail marijuana store subject to sales tax; submission of returns and payments. (NRS 453D.200)  

Marijuana and marijuana products sold pursuant to chapter 453D of NRS are subject to sales tax when sold at a retail marijuana store. Returns and payments must be submitted as provided in NRS 372.354 to 372.395, inclusive.

    (Added to NAC by Dep’t of Taxation by R092-17, eff. 2-27-2018)