NEVADA TAX EVENT SPECIFIC LICENSE
Nevada Department of Taxation Will Accept Your Application From NOW to January 10, 2025
To all exhibitors of CHAMPS Summer or Winter Shows at the Las Vegas Convention Center:
Under Nevada Law, anyone displaying cigarettes and/or Other Tobacco Products 'OTP' (products including but not limited to: cigarettes, alternative nicotine products, vapor products and/or their components; electronic nicotine delivery systems, and e-juice products with or without nicotine) must have a Nevada license for these products OR apply for an Event Specific License 'ESL' from State of Nevada's Department of Taxation.
The application is FREE and takes 30 days to process.
If this applies to you, please make sure to complete and submit your application directly to the Nevada Department of Taxation by January 10, 2025. Applications that are submitted after this date will not be accepted.
If your application is not approved and/or you do not receive the approval letter BEFORE the show, you will NOT be allowed to display those products.
Application for Event Specific Licensing
Submit Completed Application To:
Helpful Tips:
- The display, promotion, or sale of any products banned under Nevada Senate Bill 49 will not be allowed on the show floor under any circumstances. This includes, but is not limited to; Delta-7, Delta-8, Delta-10, and any other structural, optical, or geometric isomers of Delta-9 as THC (under NRS 454.139).
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Complete the application in full and sign/date the last page.
- Select type of license being applied for at top of application, if unsure check with Nevada Department of Taxation.
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Complete the application in full and sign/date the last page.
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Use your Company Physical Address on the application, not a residential address. (No approvals will be sent to companies who operate out of a residential address)
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Include a complete list of products and your best estimate of the quantity you intend to bring
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If bringing in cigarettes, submit your application 60 days in advance of the show
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All applications need to be submitted 30 days prior to the Event or risk not able to display or sample their products.
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If the company has a state business or tobacco license from another state, a copy must be provided.
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The proper license type at the top of the application needs to be completed.
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The name, type of tobacco and number of units being brought in is required.
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Company physical address needs to be provided on the application. This includes the city, state and zip code.
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The Department can’t permit Delta-8, THC as synthetic cannabinoids are banned within the state an that is not under our scope of abilities to give permission for.
We encourage you to have your NV Tax License or Event Specific License on display in your booth so it is easier for the Department’s and the Attorneys General Investigators to see when in your booth. If this applies to you and this is not on display then it must be available upon request.
Definitions of Tobacco Products
NRS 370.008 “Alternative nicotine product” defined.
“Alternative nicotine product” means any noncombustible product containing nicotine that is intended for human consumption, whether chewed, absorbed, dissolved or ingested by any other means. The term does not include:
- A vapor product;
- A product made or derived from tobacco; or
- Any product regulated by the United States Food and Drug Administration under subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq.
(Added to NRS by 2015, 2495) — (Substituted in revision for NRS 370.003)
NRS 370.010 “Cigarette” defined.
“Cigarette” means all rolled tobacco or substitutes therefor wrapped in paper or any substitute other than tobacco, irrespective of size or shape and whether or not the tobacco is flavored, adulterated or mixed with any other ingredient.
[Part 1:192:1947; A 1951, 124] — (NRS A 1977, 782; 1989, 1517)
NRS 370A.050 “Cigarette” defined.
“Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:
- Any roll of tobacco wrapped in paper or in any other substance not containing tobacco;
- Tobacco, in any form, that is functional in the product, which because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette; or
- Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette described in subsection 1.
- The term includes “roll-your-own” tobacco, that is, any tobacco which because of its appearance, type, packaging or labeling is suitable for use and likely to be offered to or purchased by consumers as tobacco for making cigarettes. For the purposes of this section, 0.09 ounces of “roll-your-own” tobacco constitutes one individual cigarette.
(Added to NRS by 1999, 1106)
NRS 370.0318 “Other tobacco product” defined. [Effective January 1, 2020.]
“Other tobacco product” means any tobacco of any description, any vapor product, any alternative nicotine product or any product made from tobacco, other than cigarettes.
(Added to NRS by 2007, 2056; A 2015, 2496; 2019, 3590, effective January 1, 2020)
NRS 370.054 “Vapor product” defined. [Effective July 1, 2020.]
“Vapor product”:
- Means any noncombustible product containing nicotine or any other substance that employs a heating element, power source, electronic circuit or other electronic, chemical or mechanical means, regardless of the shape or size thereof, that can be used to produce vapor from nicotine or any other substance in a solution or other form, the use or inhalation of which simulates smoking.
- Includes, without limitation:
- An electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device; and
- The components of such a product or device, whether or not sold separately, including, without limitation, vapor cartridges or other container of nicotine or any other substance in a solution or other form that is intended to be used with or in an electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device, atomizers, cartomizers, digital displays, clearomizers, tank systems, flavors, programmable software or other similar products or devices. As used in this paragraph, “component” means a product intended primarily or exclusively to be used with or in an electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device.
- Does not include any product:
- Regulated by the United States Food and Drug Administration pursuant to subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq.
- Subject to the excise tax on cannabis or cannabis products pursuant to NRS 372A.200to 380, inclusive.
- Purchased by a person who holds a current, valid medical cannabis establishment license pursuant to chapter 678Bof NRS.
(Added to NRS by 2015, 2496; A 2019, 3590, effective July 1, 2020)
Post-Show Excise Tax Forms
This "One-Time Other Tobacco Products (OTP) Excise Tax Return" form is from the Nevada Department of Taxation.