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AN ACT relating to intoxicating liquor; requiring a supplier who ships liquor into this state to
pay certain taxes under certain circumstances; requiring a supplier who ships wine
into this state to enter into a franchise agreement with a wholesaler under certain
circumstances; requiring a supplier of wine to pay a fee under certain
circumstances; requiring a wholesaler of liquor to purchase liquor from certain
persons; requiring the department of taxation to adopt certain regulations; allowing
the importation without a license of wine by certain persons for personal use;
requiring a person who accepts wine shipped into this state to be a certain age;
providing a penalty; and providing other matters properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 369 of NRS is hereby amended by adding thereto
the provisions set forth as sections 2 to 8, inclusive, of this act.
Sec. 2.
As used in this chapter, "case of wine" means 12 bottles eachcontaining 750 milliliters of wine or an amount equal to that volume of
wine.
Sec. 3.
A supplier who ships liquor into this state pursuant toparagraph (b) or (c) of subsection 2 of NRS 369.490 must pay the excise
tax levied pursuant to NRS 369.330.
Sec. 4.
A supplier who ships wine into this state pursuant toparagraph (c) of subsection 2 of NRS 369.490 must designate an
importer in this state if the supplier:
1. Ships 25 cases or more of wine into this state in a fiscal year; and
2. Has not already designated an importer in this state.
Sec. 5.
If a supplier ships 200 or more cases of wine into this statepursuant to paragraph (c) of subsection 2 of NRS 369.490 in a fiscal
year, he must pay a fee equal to the amount of the fee for a license as an
importer of wine, beer and liquor in this state for that fiscal year. The fee
is due on or before the 30th calendar day after the date on which the
200th case of wine was shipped and is valid only for the remainder of the
fiscal year in which the 200th case of wine was shipped.
Sec. 6.
A supplier who ships liquor into this state pursuant toparagraph (b) or (c) of subsection 2 of NRS 369.490 shall preserve for
inspection and audit by the department and its agents, for a period of 4
years, all invoices and lists of liquors shipped to a location in this state,
specifying the:
1. Kind and quantity of liquor shipped in each order.
2. Name of the person to whom the liquor was shipped.
3. Place to which each order was shipped and the date of shipping.
Sec. 7.
1. A wholesaler who is not the importer designated by thesupplier pursuant to NRS 369.386 may purchase liquor only from:
(a) The importer designated by the supplier pursuant to NRS 369.386
to import that liquor; or
(b) A wholesaler who purchased the liquor from the importer
designated by the supplier pursuant to NRS 369.386 to import that liquor.
2. As used in this section, "supplier" means the brewer, distiller,
manufacturer, producer, vintner or bottler of liquor.
Sec. 8.
1. A retailer may purchase liquor only from:(a) The importer designated by the supplier pursuant to NRS 369.386
to import that liquor if that importer is also a wholesaler; or
(b) A wholesaler who purchased liquor from the importer designated
by the supplier pursuant to NRS 369.386 to import that liquor.
2. As used in this section, "supplier" means the brewer, distiller,
manufacturer, producer, vintner or bottler of liquor.
Sec. 9.
NRS 369.150 is hereby amended to read as follows:Sec. 10. NRS 369.386 is hereby amended to read as follows:
3. A brewer, distiller, manufacturer, producer, vintner or bottler of
liquor who designates an agent to sell his products to importers into this
state shall file with the department a written designation indicating the
name and address of the agent, and the agent shall file with the department
a written acceptance of the designation.
Sec. 11. NRS 369.490 is hereby amended to read as follows:
otherwise provided in subsection 2,(3) Imports 12 cases or less of wine per year for his own household
or personal use.
3. The provisions of subsection 2 do not apply to a supplier,
wholesaler or retailer while he is acting in his professional capacity.