Restriction on collection by Department of tax for products sold on Indian reservation or colony.
Nev. Rev. Stat. § 370.515
in effectThe Department shall not collect the tax imposed by this chapter on cigarettes or other tobacco products sold on an Indian reservation or Indian colony if:
1. The governing body of the reservation or colony imposes an excise tax pursuant to NRS 370.0751 or 370.501 ;
2. The excise tax imposed is equal to or greater than the tax imposed pursuant to this chapter; and
3. The governing body of the colony or reservation submits a copy of the ordinance imposing the excise tax to the Department.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-370.htmlFetched: 10/4/2026