Receipt of liquor by wholesale dealer from affiliate located outside State; payment of applicable excise taxes.
Nev. Rev. Stat. § 369.4855
in effect1. If a supplier designates a wholesale dealer as the designated importer of a brand of liquor pursuant to NRS 369.386 , the wholesale dealer may, without any additional designation or further consent from the supplier, receive original packages of that brand of liquor from an affiliate of the wholesale dealer located outside of this State if:
(a) The affiliate operates a warehouse outside this State from which the affiliate ships the liquor;
(b) The affiliate is licensed as a wholesaler for the liquor in the state from which the affiliate ships the liquor;
(c) The wholesale dealer registers the name and address of the affiliates warehouse with the Department on a form prescribed by the Department;
(d) Within 10 days after the affiliate ships the liquor to the wholesale dealer, the affiliate submits to the Department, with documentation, a report stating:
(1) The name and address of the wholesale dealer to whom the liquor was shipped;
(2) The name and address of the person from whom the affiliate purchased the liquor;
(3) The brand of liquor shipped;
(4) The quantity of liquor shipped in gallons, rounded to the nearest one-hundredth; and
(5) The percentage of alcohol by volume; and
(e) As soon as practicable after receiving the liquor, the wholesale dealer reports the receipt of the liquor to the Department. The wholesale dealer shall pay all applicable excise taxes imposed by this chapter on that liquor on or before the 20th day of the month following the month in which the liquor was received by the wholesale dealer.
2. A wholesale dealer may not receive more than 15 percent of the total amount of any brand of liquor imported into this State during a calendar year pursuant to this section. Any liquor received by the wholesale dealer from an affiliate pursuant to this section must be purchased in accordance with the terms and conditions of the wholesalers franchise with the supplier.
3. A transfer of liquor pursuant to this section is not a purchase or sale of that liquor.
4. An affiliate of a wholesale dealer located outside this State who ships liquor pursuant to this section is not engaged in business as a supplier for the purposes of this chapter and chapter 597 of NRS. The provisions of this subsection do not authorize a wholesale dealer to receive liquor from an affiliate who is a supplier, as defined in NRS 597.140 , or the holder of a certificate of compliance issued pursuant to NRS 369.430 .
5. As used in this section:
(a) Affiliate means a wholesale dealer or a person who, directly or indirectly through one or more intermediaries, controls, is controlled by or is under common control with, a wholesale dealer. As used in this paragraph, control means not less than 50 percent control, directly or indirectly, through one or more intermediaries.
(b) Franchise has the meaning ascribed to it in NRS 597.130 .
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-369.htmlFetched: 10/4/2026