How cannabis tax works in Nevada

Two taxes apply to an adult-use cannabis purchase in Nevada: a 10 percent state retail excise tax on the sales price, and general sales and use tax, which is 8.375 percent in Clark County. Under NRS 372A.290 the excise tax is the obligation of the seller but may be recovered from the purchaser, so the shelf figure is not the whole cost.

Retail excise rate

10 percent of the sales price

Nevada stacks two taxes on an adult-use purchase

Nevada charges an excise tax on cannabis at retail, and it sits on top of ordinary sales tax. NRS 372A.290(3) imposes that tax on each retail sale in this State of cannabis or cannabis products by an adult-use cannabis retail store or cannabis consumption lounge, at the rate of 10 percent of the sales price. The same subsection states the tax is separate from and in addition to any general state and local sales and use taxes that apply to retail sales of tangible personal property, and that it is the obligation of the seller of the cannabis or cannabis product but may be recovered from the purchaser. So a store may pass it to the buyer rather than absorbing it. A Las Vegas adult-use transaction therefore sits under two tax regimes: the state cannabis retail excise tax, and the Clark County sales and use tax rate.

Retail excise rate: 10 percent of the sales price
Statute: NRS 372A.290(3)
Who owes it: The seller, recoverable from the purchaser

The 10 percent excise tax and the narrow medical exemption

The Nevada Department of Taxation summarizes the exemption in short form: cannabis or cannabis products sold to a patient cardholder are not subject to this 10 percent excise tax. The statute is narrower. NRS 372A.290(8) states the excise tax imposed pursuant to subsection 3 does not apply to a sale of cannabis for the medical use of cannabis or a medical cannabis product to the holder of a registry identification card or letter of approval by an adult-use cannabis retail store that has been deemed to be a dual licensee pursuant to NRS 678D.490. Two conditions ride on that: what is sold, and the license the store holds. The Cannabis Compliance Board list of licensees records each store as Adult Use or Medical Only and does not label dual licensee status, so a cardholder should ask at the counter rather than assume. General sales and use tax is a separate tax under separate chapters of law.

Exemption statute: NRS 372A.290(8)
Exemption conditions: Medical cannabis or a medical cannabis product, sold to a registry identification card or letter of approval holder, by a store deemed a dual licensee under NRS 678D.490
Excise base: The discounted sales price, not including the sales tax

Clark County sales tax adds 8.375 percent, and none of it is cannabis specific

Clark County's total sales and use tax rate is 8.375 percent, and that is the rate that applies at a counter on South Decatur Boulevard. The Department of Taxation states that effective January 1, 2020 the Clark County Sales and Use Tax rate increased to 8.375 percent, an increase of one eighth of one percent on the sale of all tangible personal property that is taxable. It builds on a 6.85 percent minimum statewide rate, made up of 2.00 percent Sales Tax under NRS 372, 2.60 percent Local School Support Tax under NRS 374, and Basic and Supplemental City-County Relief Tax at 0.50 and 1.75 percent under NRS 377. Clark County's own components fund flood control, regional transportation, the Southern Nevada Water Authority, police support, police officers, and the State Education Fund. None of that is cannabis specific. It is the same rate a Las Vegas buyer pays on other taxable tangible goods.

Clark County rate: 8.375 percent, effective January 1, 2020
Minimum statewide rate: 6.85 percent
Statewide components: 2.00 percent NRS 372, 2.60 percent NRS 374, 0.50 and 1.75 percent NRS 377

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Vegas Treehouse

The same screen in daylight, before the light moves to the inside.

A 15 percent wholesale tax sits upstream of the shelf

Before anything reaches a shelf, Nevada taxes cannabis once at wholesale. NRS 372A.290 imposes an excise tax on the first wholesale sale in this State of cannabis by a medical or adult-use cannabis cultivation facility to another cannabis establishment at the rate of 15 percent. The base is the fair market value at wholesale if the sale is made to an affiliate of that cultivation facility, or the sales price of the cannabis if the buyer is not an affiliate. The statute makes the tax the obligation of the cultivation facility, and the Department of Taxation states that wholesale cannabis excise taxes are the responsibility of the cultivation facility. It attaches at the first wholesale sale, before any retail sale happens. It still matters to a shopper, because a cost applied at the wholesale stage sits upstream of whatever the retail figure ends up being.

Wholesale rate: 15 percent on the first wholesale sale in this State
Wholesale base: Fair market value at wholesale for affiliate sales, sales price for non-affiliate sales
Who owes it: The cannabis cultivation facility

The arithmetic, and where it stops being certain

Here is a worked example, using a round number rather than any particular product. On an example $60 adult-use subtotal, the 10 percent retail excise tax is $6.00, because the statute sets the rate at 10 percent of the sales price. Clark County sales and use tax at 8.375 percent applies as well. This page publishes no single combined total, and the reason is worth saying plainly: the Department's published guidance does not state whether sales tax is computed on the subtotal alone or on the subtotal plus the excise tax, and those two answers do not produce the same number. The Department confirms only the reverse direction, that the retail excise tax is applied on the sales price, not including the sales tax. So read the pre-tax subtotal, read your receipt, and ask how each tax was applied.

Worked example, $60 subtotal: Retail excise tax of $6.00 at 10 percent of the sales price
Excise tax base: The sales price, not including the sales tax
Sales tax base: Not published here, because no cited official source states it

Nevada earmarks the revenue, and the Board writes the rules

The retail excise tax is earmarked. NRS 372A.290(7) states the revenues collected from the excise tax imposed pursuant to subsection 3 must be paid over as collected to the State Treasurer to be deposited to the credit of the State Education Fund. Wholesale excise revenue takes a different route. It goes first to the Cannabis Compliance Board and to local governments, in an amount the Board determines to be necessary to pay their costs of carrying out NRS chapters 678C and 678D, and any money remaining goes to the State Treasurer for the State Education Fund. That answer is checkable in the statute itself. Licensing information for the Nevada industry sits with the Cannabis Compliance Board. THE TREEHOUSE VEGAS, operating as Vegas Treehouse, appears on the Board's list of licensees at 4660 S Decatur Blvd as Adult Use. Keep out of reach of children. For use only by adults 21 years of age and older.

Retail excise revenue: State Education Fund, per NRS 372A.290(7)
Wholesale excise revenue: Cannabis Compliance Board and local government costs under NRS chapters 678C and 678D, remainder to the State Education Fund
Licensed entity: THE TREEHOUSE VEGAS, Nevada adult-use license 54535922714915823296, per the CCB list of licensees
Address: 4660 S Decatur Blvd, Las Vegas, NV 89103

Questions

How much tax is added to an adult-use cannabis purchase in Las Vegas?

Two taxes apply. Nevada's cannabis retail excise tax is 10 percent of the sales price under NRS 372A.290, and Clark County's sales and use tax rate is 8.375 percent. This page publishes no single combined figure, because the Department's guidance does not state whether sales tax is computed on the subtotal alone or on the subtotal plus the excise tax.

Do medical patient cardholders pay the 10 percent cannabis excise tax?

It depends on the license the store holds. NRS 372A.290(8) exempts only a sale of medical cannabis or a medical cannabis product to the holder of a registry identification card or letter of approval by a store deemed a dual licensee under NRS 678D.490. The Board's list of licensees does not label dual licensee status, so ask at the counter.

Who pays Nevada's 15 percent wholesale cannabis tax?

The cultivation facility. NRS 372A.290 imposes 15 percent on the first wholesale sale in this State to another cannabis establishment, on fair market value at wholesale for affiliate sales or the sales price otherwise, and makes it the facility's obligation. The Department of Taxation states the same. It is imposed at the wholesale stage, not on the retail sale.

Where does Nevada cannabis tax revenue go?

Retail excise revenue goes to the State Education Fund. NRS 372A.290(7) requires it to be paid over as collected to the State Treasurer for deposit to that fund. Wholesale excise revenue goes first to the Cannabis Compliance Board and local governments for costs under NRS chapters 678C and 678D, with any remainder also to the State Education Fund.

Sources

This guide explains Nevada rules in plain language. It is not legal advice, and the official sources above are the authority. Last reviewed 2026-07-29.

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