NAC: CHAPTER 369 - INTOXICATING LIQUOR: LICENSES AND TAXES

[Rev. 8/26/2026 9:31:44 AM]

CHAPTER 369 - INTOXICATING LIQUOR: LICENSES AND TAXES

[NAC-369 Revised Date: 8-26]

369.001 Definitions.

369.002 “Case of wine” defined.

369.003 “Department” defined.

369.004 “Fiscal year” or “year” defined.

369.010 Shipments to permissible persons.

369.012 Certificate of compliance.

369.014 Payment of excise tax; penalty and interest on late payment.

369.016 Submission of report for shipments of liquor; failure to comply.

369.020 Conversion of liters to gallons.

369.026 Designation of importer; notice.

369.028 Notice required for certain shipments of wine; fee; failure to comply.

369.030 Receipt by Commission of reports, returns and remittances.

369.055 Payment to wholesale dealer by retail liquor store by electronic transfer of money authorized.

369.060 Adoption of ordinances by local government, counties and cities.

369.061 Delivery of liquor to consumer in connection with retail sale; requirements.

369.062 Delivery of liquor to consumer in connection with retail sale; age restrictions.

369.063 Certain actions not deemed sale.

369.064 Delivery logs; requirements.

369.065 Maintenance and inspection of records.

369.066 Penalties.

369.067 Maintenance and inspection of brew pub records.

REVISER’S NOTE.

Pursuant to the provisions of NRS 0.024, former NAC 369.006 and 369.008 contained definitions that were deemed duplicative of those set forth in NRS 369.040 and 369.111, respectively, and were removed from chapter 369 of NAC in accordance with ch. 56, Stats. 2009, which contains the following provision not included in NRS:

“Sec. 2. The Legislative Counsel shall, in preparing supplements to the Nevada Administrative Code, appropriately change, move or remove any words and terms in the Nevada Administrative Code in a manner that the Legislative Counsel determines necessary to ensure consistency with the provisions of section 1 of this act [NRS 0.024].”

NAC 369.001 Definitions. (NRS 360.090, 369.150) As used in this chapter, unless the context otherwise requires, the words and terms defined in NAC 369.002, 369.003 and 369.004 have the meanings ascribed to them in those sections.

(Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

NAC 369.002 “Case of wine” defined. (NRS 360.090, 369.150) “Case of wine” means 12 bottles of wine, each containing 750 milliliters of wine, or an amount equal to that volume of wine which equals 2.37753 wine gallons.

(Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

NAC 369.003 “Department” defined. (NRS 360.090, 369.150) “Department” means the Department of Taxation.

(Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

NAC 369.004 “Fiscal year” or “year” defined. (NRS 360.090, 369.150) “Fiscal year” or “year” means the 12-month period from July 1 through June 30.

(Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

NAC 369.010 Shipments to permissible persons. (NRS 360.090, 369.150)

1. A person with a valid certificate of compliance may ship direct to a person with a permit as a permissible person without the necessity of delivery being made first to a licensed importer-wholesaler if the shipment is made only to an institution, school, hospital or church in this State for industrial, medical, scientific or sacramental purposes and not for concocting beverages for drink.

2. The person ordering the shipment must present the number of his or her permit with the order and the shipment must be reported by the holder of the certificate of compliance on the monthly reporting form.

[Tax Comm’n, Liquor Tax Ruling No. 2, eff. 12-27-68]

NAC 369.012 Certificate of compliance. (NRS 360.090, 369.150) Before a supplier ships liquor into this State pursuant to paragraph (b) or (c) of subsection 2 of NRS 369.490, the supplier must obtain a certificate of compliance issued pursuant to NRS 369.430.

(Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

NAC 369.014 Payment of excise tax; penalty and interest on late payment. (NRS 360.090, 369.150, 369.462) A supplier who ships liquor into this State pursuant to paragraph (b) or (c) of subsection 2 of NRS 369.490 must pay to the Department the excise tax levied pursuant to NRS 369.330 on or before the 20th day of the month after the date that the liquor was shipped to a person in this State. If the supplier pays the excise tax on or before the 15th day of the month after the date that the liquor was shipped to a person in this State, the supplier may deduct 3 percent of the amount of the excise tax. The Department shall assess a penalty and interest on any late taxes pursuant to the provisions of NRS 360.417.

(Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

NAC 369.016 Submission of report for shipments of liquor; failure to comply. (NRS 360.090, 369.150, 369.430)

1. A supplier shall submit to the Department, with documentation, a report on a form prescribed by the Department that includes, without limitation, the:

(a) Name and address of the person to whom the liquor was shipped;

(b) Kind of liquor shipped in each order;

(d) Percentage of alcohol by volume; and

(e) Date of shipping.

2. A supplier shall submit the report set forth in subsection 1 on:

(a) The date that the supplier pays the excise tax pursuant to NAC 369.014; or

(b) The 20th day of each month in which the supplier does not ship any liquor.

3. Failure to file the report set forth in this section is grounds for suspension of the certificate of compliance of the supplier issued pursuant to NRS 369.430.

(Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

NAC 369.020 Conversion of liters to gallons. (NRS 360.090, 369.150)

1. The reports of licensees must be in wine gallons.

2. To convert liters to wine gallons for reporting purposes, licensees shall use the following standards:

(a) For wine, to convert to wine gallons on any record or report, the quantity in liters must be multiplied by 0.26417 to determine the equivalent quantity in wine gallons. The resulting figures must be rounded to the nearest one-hundredth of a gallon.

(b) For distilled spirits, to convert liters to wine gallons on any record or report, the quantity in liters shall be multiplied by 0.264172 to determine the equivalent quantity in wine gallons. The resulting figure must be rounded to the nearest one-hundredth of a gallon.

[Tax Comm’n, Liquor Tax Ruling No. 4, eff. 7-1-77]

NAC 369.026 Designation of importer; notice. (NRS 360.090, 369.150, 369.386) A supplier who designates an importer in this State pursuant to NRS 369.386 shall submit a written notice to the Department which includes, without limitation, the name and address of each designated importer before he or she ships any liquor into this State.

(Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

NAC 369.028 Notice required for certain shipments of wine; fee; failure to comply. (NRS 360.090, 369.150, 369.466)

1. A supplier who is required to pay the fee set forth in NRS 369.466 shall notify the Department in writing that the supplier has shipped 200 cases or more of wine on the date that the supplier pays the fee.

2. Failure to pay the fee pursuant to the provisions of NRS 369.466 is grounds for suspension of the certificate of compliance of the supplier issued pursuant to NRS 369.430.

(Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

NAC 369.030 Receipt by Commission of reports, returns and remittances. (NRS 360.090, 369.150)

1. Any report, return or remittance to cover a payment required by chapter 369 of NRS, which is transmitted through the United States mail shall be deemed filed or received on the date shown by the post office cancellation mark stamped upon the envelope containing it, or on the date it was mailed if proof satisfactory to the Nevada Tax Commission establishes that the document or remittance was timely deposited in the United States mail, postage prepaid and properly addressed to the Commission.

2. A receipt for material sent by certified or registered mail, if different than the post office cancellation mark, will prevail if the date on the receipt is earlier than the cancellation date.

3. A record authenticated by the post office that the cancellation date on certain batches of mail was erroneous is proof satisfactory to the Commission that the mailing was made on a date other than the post office cancellation date.

4. If it is known that the postal service was inoperative at a certain time due to strikes, riots, warfare, acts of God or other reasons, the Commission will consider the circumstances, and if there is other evidence of timely mailing will accept the evidence and deem the return or payment timely.

5. The cancellation date affixed by a postage meter in possession of the taxpayer or other person will be disregarded as proof of the date mailed whenever it is contradicted by an official post office cancellation mark stamped upon the envelope containing it. Statements by a taxpayer or the taxpayer’s employees, alone, will not be sufficient to refute the post office cancellation date as the date of mailing.

[Tax Comm’n, Liquor Tax Ruling part No. 3, eff. 7-24-70; A 10-9-71]

NAC 369.055 Payment to wholesale dealer by retail liquor store by electronic transfer of money authorized. (NRS 369.150, 369.485)

1. A retail liquor store may make payment to a wholesale dealer for liquor pursuant to NRS 369.485 by use of the electronic transfer of money if the wholesale dealer:

(a) Consents to the use of the electronic transfer of money for such payment; and

(b) Does not pay any costs incurred by the retail liquor store for use of the electronic transfer of money.

2. A retail liquor store shall not condition any purchase of liquor from a wholesale dealer upon the consent of the wholesale dealer to the use of the electronic transfer of money to make payment for the liquor.

3. As used in this section, “electronic transfer of money” means any transfer of money, other than a transaction initiated by a check, draft or other similar instrument, that is initiated through an electronic terminal, telephone, computer or magnetic tape for the purpose of ordering, instructing or authorizing a financial institution or person holding an account on behalf of another to debit or credit an account.

(Added to NAC by Dep’t of Taxation by R142-13, eff. 10-24-2014)

NAC 369.060 Adoption of ordinances by local government, counties and cities. (NRS 360.090, 369.150, 369.489)

1. Each county and city in this State shall adopt ordinances regulating liquor delivery which are consistent with the provisions of NRS 369.489 and NAC 369.061 to 369.066, inclusive.

2. Nothing in NAC 369.060 to 369.066, inclusive, shall be construed to prohibit a local government from adopting ordinances as otherwise authorized by law.

(Added to NAC by Tax Comm’n by R068-21, eff. 12-29-2022)

NAC 369.061 Delivery of liquor to consumer in connection with retail sale; requirements. (NRS 360.090, 369.150, 369.489)

1. A retail liquor store, or a delivery support service acting on behalf of a retail liquor store, may accept orders for and deliver liquor in its original package to a consumer pursuant to NRS 369.489, only if:

(a) The liquor is not for resale;

(b) The original package of liquor originates from the premises of the retail liquor store making the sale;

(d) The retail liquor store has met all local licensing requirements to engage in business as a retailer of liquor in the jurisdiction where the retail liquor store is located and where the delivery occurs;

(e) The liquor was purchased by the retail liquor store from a wholesaler in compliance with the marketing area of the wholesaler;

(f) The delivery originates during the posted business hours of the retail liquor store; and

(g) In the case of a delivery support service acting on behalf of a retail liquor store, the delivery support service has entered into a written agreement with the retail liquor store to deliver liquor to consumers on behalf of the retail liquor store.

2. A retail liquor store or its agent may accept an order for the sale and delivery of liquor pursuant to this section and NRS 369.489 that is made in person, is submitted in writing or is made by telephone or through the Internet.

3. As used in this section, “marketing area” has the meaning ascribed to it in NRS 597.136.

(Added to NAC by Tax Comm’n by R068-21, eff. 12-29-2022)

NAC 369.062 Delivery of liquor to consumer in connection with retail sale; age restrictions. (NRS 360.090, 369.150, 369.489)

1. A retail liquor store, or a delivery support service acting on behalf of a retail liquor store, shall ensure that any person making a delivery on behalf of the retail liquor store or delivery support service pursuant to NRS 369.489:

(a) Is not less than 21 years of age; and

(b) Maintains the delivery log required by NAC 369.064.

2. A retail liquor store, or a delivery support service acting on behalf of a retail liquor store, shall make a delivery of liquor pursuant to NRS 369.489, only to a person at the address specified in the order as the delivery address who is 21 years of age or older. The address specified in the order as the delivery address may be the designated pick-up area of the retail liquor store. If no person 21 years of age or older is present at the delivery address to accept the order, the retail liquor store, or delivery support service acting on behalf of the retail liquor store, shall retain possession of the liquor and return it to the retail liquor store.

3. A retail liquor store, or a delivery support service acting on behalf of a retail liquor store, shall not make a delivery of liquor to a person who appears to show signs of intoxication.

(Added to NAC by Tax Comm’n by R068-21, eff. 12-29-2022)

NAC 369.063 Certain actions not deemed sale. (NRS 360.090, 369.150, 369.489) Action taken by a delivery support service on behalf of a retail liquor store to facilitate a sale of liquor by the retail liquor store, including, without limitation, the soliciting or receiving of an order for liquor or the delivery of liquor on behalf of a retail liquor store, shall not be deemed a sale, as defined in NRS 369.100, by the delivery support service.

(Added to NAC by Tax Comm’n by R068-21, eff. 12-29-2022)

NAC 369.064 Delivery logs; requirements. (NRS 360.090, 369.150, 369.489)

1. Each person who makes a delivery pursuant to NRS 369.489, on behalf of a retail liquor store, or delivery support service acting on behalf of a retail liquor store, shall maintain a delivery log which includes the following for each delivery of liquor made:

(a) The name of the purchaser;

(b) The name and date of birth of the person who accepts delivery as shown on his or her form of identification shown pursuant to subsection 2;

(d) The time and date of the purchase and delivery; and

(e) The signature or other verification of the identity of the person who accepts the delivery.

2. A person who makes a delivery pursuant to NRS 369.489, on behalf of a retail liquor store, or a delivery support service acting on behalf of a retail liquor store, shall not release the delivery until he or she has been shown an acceptable form of identification by the person who accepts delivery at the address listed on the order as the delivery address. Acceptable forms of identification are a valid driver’s license, permanent resident card, tribal identification card or any other written or documentary evidence issued by a governmental entity indicating that the person is 21 years of age or older.

(Added to NAC by Tax Comm’n by R068-21, eff. 12-29-2022)

NAC 369.065 Maintenance and inspection of records. (NRS 360.090, 369.150, 369.489, 369.550) A retail liquor store shall maintain the delivery orders, delivery logs, receipts and journals relevant to each delivery made by the retail liquor store, or delivery support service acting on behalf of the retail liquor store, and preserve those records for at least 4 years. All such delivery orders, delivery logs, receipts and journals shall be exhibited at any time during business hours, upon reasonable notice, to the Department or any of its agents. Pursuant to NRS 369.550, any person preventing or interfering with such inspection shall be guilty of a misdemeanor.

(Added to NAC by Tax Comm’n by R068-21, eff. 12-29-2022)

NAC 369.066 Penalties. (NRS 360.090, 369.150, 369.489) The Department may impose the following penalties on a retail liquor store that violates any of the provisions of NAC 369.061 to 369.065, inclusive, within any 24-month period:

1. For the first violation, a penalty of not more than $500.

2. For the second violation, a penalty of not more than $1,000.

3. For the third and any subsequent violation, a penalty of not more than $5,000 or a license suspension, or both such penalty and suspension.

(Added to NAC by Tax Comm’n by R068-21, eff. 12-29-2022)

NAC 369.067 Maintenance and inspection of brew pub records. (NRS 360.090, 369.150, 597.230)

1. A brew pub which manufactures and sells malt beverages to a wholesaler located outside of this State shall maintain such records as are necessary to determine the amount of malt beverages manufactured by the brew pub for sale to a wholesaler located outside of this State, including, without limitation, records documenting:

(a) The kind and quantity of malt beverages shipped in each order of malt beverages;

(b) The name of the wholesaler located outside of this State to whom each order of malt beverages was shipped; and

2. The records maintained pursuant to this section must be preserved for not less than 4 years.

3. A brew pub shall make the records maintained pursuant to this section available for inspection and auditing by the Department or any of its agents, on demand, at reasonable times during regular business hours.

(Added to NAC by Tax Comm’n by R068-21, eff. 12-29-2022)