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STATE OF NEVADA
                               DEPARTMENT OF TAXATION                                   RENO OFFICE
                                                                                       4600 Kietzke Lane
                                  Web Site: http://tax.state.nv.us                    Building L, Suite 235
                                                                                      Reno, Nevada 89502
                                        1550 College Parkway, Suite 115
                                                                                     Phone: (775) 688-1295
                                       Carson City, Nevada 89706-7937
                                                                                      Fax: (775) 688-1303
                                   Phone: (775) 684-2000 Fax: (775) 684-2020
        JIM GIBBONS
           Governor
                                                                                     HENDERSON OFFICE
    THOMAS R. SHEETS                          LAS VEGAS OFFICE                 2550 Paseo Verde Parkway Suite 180
Chair, Nevada Tax Commission
                                    Grant Sawyer Office Building, Suite 1300        Henderson, Nevada 89074
       DINO DICIANNO                       555 E. Washington Avenue                  Phone:(702) 486-2300
       Executive Director
                                           Las Vegas, Nevada, 89101                   Fax: (702) 486-3377
                                   Phone: (702) 486-2300 Fax: (702) 486-2373


                                         STATE OF NEVADA
                                     DEPARTMENT OF TAXATION
                                     REVENUE-LIQUOR DIVISION
                                     1550 E. COLLEGE PARKWAY
                                    CARSON CITY, NEVADA 89706
                                   PHONE NUMBER (775) 684-2000

    Persons applying for a license to wholesale and/or import alcoholic beverages into the State of
    Nevada must first have a warehouse located within the state.
    Fees for a beer license are $150 for import and $75 for wholesale. A beer, wine and distilled
    spirits license is $500 for import and $250 for wholesale. We do not issue a beer and wine or
    wine only license. A brew pub license is $75 and a brewery or winery license is also $75. All
    licenses are issued fiscally (July through June). Importer and wholesaler licenses are prorated
    to not less than one (1) quarter of a year.
    A person engaged in the business of manufacturing, blending or bottling of alcoholic beverage
    shall not engage in the business of importing, wholesaling or retailing by investment, loan or
    extension of credit. However, the law does not preclude any person engaged in the business of
    importing, wholesaling or retailing from owning less than two (2) percent of the outstanding
    ownership equity in any organization which manufactures, blends or bottles alcoholic beverage.
    Inventory, the wholesale value of which is at least $1,000, must be maintained at all times.
    The excise tax on all alcoholic beverages is paid by the licensed importer or manufacturer. The
    tax on malt beverage is $.09 a gallon; on liquor ยฝ through 14 percent alcohol content by
    volume, $.40 per gallon; on liquor 14.1 through 22 percent, $.75 a gallon; and on all liquor 22.1
    through 80 percent, $2.05 a gallon.
    There is a bond requirement of $10,000 for importer of beer only; and $50,000 for importer of
    beer, wine and distilled spirits. The bond requirement for a brewerโ€™s or winemakerโ€™s license is
    $1,000.
    Your application and a check for the appropriate fee, made out to the Department of
    Taxation, should be presented for approval to the county commissioners of the county in
    which the business will be located. If approved, the county will forward the application and
    check to the Department of Taxation for final approval and issuance of the appropriate license.
    A CERTIFIED COPY OF THE FICTITIOUS FIRM NAME CERTIFICATE MUST BE ATTACHED
    TO THE APPLICATION.
    Enclosed is the application you requested, bond form, an explanation sheet and a copy of the
    Nevada Revised Statute for your convenience.

    Claudia Olivares
    Liquor Tax Examiner II
    (775) 684-2122




                                                                                                         01/00

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tax.state.nv.us documents Wholesaler App_letter

  • 1. STATE OF NEVADA DEPARTMENT OF TAXATION RENO OFFICE 4600 Kietzke Lane Web Site: http://tax.state.nv.us Building L, Suite 235 Reno, Nevada 89502 1550 College Parkway, Suite 115 Phone: (775) 688-1295 Carson City, Nevada 89706-7937 Fax: (775) 688-1303 Phone: (775) 684-2000 Fax: (775) 684-2020 JIM GIBBONS Governor HENDERSON OFFICE THOMAS R. SHEETS LAS VEGAS OFFICE 2550 Paseo Verde Parkway Suite 180 Chair, Nevada Tax Commission Grant Sawyer Office Building, Suite 1300 Henderson, Nevada 89074 DINO DICIANNO 555 E. Washington Avenue Phone:(702) 486-2300 Executive Director Las Vegas, Nevada, 89101 Fax: (702) 486-3377 Phone: (702) 486-2300 Fax: (702) 486-2373 STATE OF NEVADA DEPARTMENT OF TAXATION REVENUE-LIQUOR DIVISION 1550 E. COLLEGE PARKWAY CARSON CITY, NEVADA 89706 PHONE NUMBER (775) 684-2000 Persons applying for a license to wholesale and/or import alcoholic beverages into the State of Nevada must first have a warehouse located within the state. Fees for a beer license are $150 for import and $75 for wholesale. A beer, wine and distilled spirits license is $500 for import and $250 for wholesale. We do not issue a beer and wine or wine only license. A brew pub license is $75 and a brewery or winery license is also $75. All licenses are issued fiscally (July through June). Importer and wholesaler licenses are prorated to not less than one (1) quarter of a year. A person engaged in the business of manufacturing, blending or bottling of alcoholic beverage shall not engage in the business of importing, wholesaling or retailing by investment, loan or extension of credit. However, the law does not preclude any person engaged in the business of importing, wholesaling or retailing from owning less than two (2) percent of the outstanding ownership equity in any organization which manufactures, blends or bottles alcoholic beverage. Inventory, the wholesale value of which is at least $1,000, must be maintained at all times. The excise tax on all alcoholic beverages is paid by the licensed importer or manufacturer. The tax on malt beverage is $.09 a gallon; on liquor ยฝ through 14 percent alcohol content by volume, $.40 per gallon; on liquor 14.1 through 22 percent, $.75 a gallon; and on all liquor 22.1 through 80 percent, $2.05 a gallon. There is a bond requirement of $10,000 for importer of beer only; and $50,000 for importer of beer, wine and distilled spirits. The bond requirement for a brewerโ€™s or winemakerโ€™s license is $1,000. Your application and a check for the appropriate fee, made out to the Department of Taxation, should be presented for approval to the county commissioners of the county in which the business will be located. If approved, the county will forward the application and check to the Department of Taxation for final approval and issuance of the appropriate license. A CERTIFIED COPY OF THE FICTITIOUS FIRM NAME CERTIFICATE MUST BE ATTACHED TO THE APPLICATION. Enclosed is the application you requested, bond form, an explanation sheet and a copy of the Nevada Revised Statute for your convenience. Claudia Olivares Liquor Tax Examiner II (775) 684-2122 01/00