2001 REGULAR SESSION (71st) A SB381 580
Adoption of this amendment will ADD a 2/3s majority vote requirement for final passage of SB381 (§ 2).
ASSEMBLY ACTION Initial and Date |SENATE ACTION Initial and Date
Adopted Lost | Adopted Lost
Concurred In Not |Concurred In Not
Receded Not | Receded Not
Amend section 1, page 1, line 5, by deleting:
“customers [.] at retail.” and inserting “customers.”.
Amend section 1, page 1, line 9, after “3.” by inserting:
““Ultimate consumer” means a person who purchases a product made from tobacco, other than cigarettes, for his household or personal use and not for resale.
4.”.
Amend section 1, page 1, by deleting lines 15 and 16 and inserting:
“products.
4.] :
(a) Brings or causes to be brought into this state products made from”.
Amend section 1, page 1, line 18, by deleting “another” and inserting “a”.
Amend section 1, page 2, by deleting line 2 and inserting:
“ultimate consumers; or”.
Amend section 1, page 2, line 3, by deleting “Acquires” and inserting “Purchases”.
Amend section 1, page 2, line 6, by deleting “4.” and inserting “5.”.
Amend section 1, page 2, by deleting lines 7 through 16 and inserting:
“(a) Except as otherwise provided in paragraph (b), the established price for which a manufacturer sells a product made from tobacco, other than cigarettes, to a wholesale dealer before any discount or other reduction is made.
(b) For a product made from tobacco, other than cigarettes, sold to a retail dealer or an ultimate consumer by a wholesale dealer described in paragraph (b) of subsection 3, the established price for which the product is sold to the retail dealer or ultimate consumer before any discount or other reduction is made.”.
Amend the bill as a whole by deleting sec. 2, renumbering sec. 3 as sec. 8 and adding new sections designated sections 2 through 7, following section 1, to read as follows:
“Sec. 2. NRS 370.450 is hereby amended to read as follows:
370.450 1. Except as otherwise provided in subsection 2, there is hereby imposed upon the purchase or possession of products made from tobacco, other than cigarettes, by a customer in this state a tax of 30 percent of the wholesale price of those products.
2. The provisions of subsection 1 do not apply to those products which are [:
(a) Shipped] shipped out of the state for sale and use outside the state . [; or
(b) Displayed or exhibited at a trade show, convention or other exhibition in this state by a manufacturer or wholesale dealer who is not licensed in this state.]
3. This tax must be collected and paid by the wholesale dealer to the department [before] , in accordance with the provisions of NRS 370.465, after the sale or distribution of those products [to the customer.] by the wholesale dealer. The wholesale dealer is entitled to retain 2 percent of the taxes collected to cover the costs of collecting and administering the taxes.
4. Any wholesale dealer who sells or distributes any of those products without [first] paying the tax provided for by this section is guilty of a misdemeanor.
Sec. 3. NRS 370.460 is hereby amended to read as follows:
370.460 It is unlawful for any person to sell or offer to sell any products made from tobacco, other than cigarettes, on which the tax [has not been] is not paid as provided for in NRS 370.450.
Sec. 4. NRS 370.465 is hereby amended to read as follows:
370.465 1. A wholesale dealer [or retail dealer] shall, not later than 20 days after the end of each month, submit to the department [:
(a) A list] a report on a form prescribed by the department setting forth each [purchase] sale of products made from tobacco, other than cigarettes, that [he] the wholesale dealer made during the previous month . [; and
(b) A copy of the invoice for each such purchase that is required to be provided to him pursuant to NRS 370.470.
2. The department shall maintain a record of the invoices for not less than 3 years after the receipt of those invoices.]
2. Each report submitted pursuant to this section on or after August 20, 2001, must be accompanied by the tax owed pursuant to NRS 370.450 for products made from tobacco, other than cigarettes, that were sold by the wholesale dealer during the previous month.
3. The department may impose a penalty on a wholesale dealer [or retail dealer] who violates any of the provisions of [subsection 1] this section as follows:
(a) For the first violation within 7 years, a fine of $1,000.
(b) For a second violation within 7 years, a fine of $5,000.
(c) For a third or subsequent violation within 7 years, revocation of the license of the wholesale dealer . [or retail dealer.]
Sec. 5. NRS 370.470 is hereby amended to read as follows:
370.470 [1.] A wholesale dealer must obtain from each manufacturer or wholesale dealer who is not licensed in this state itemized invoices of all products made from tobacco, other than cigarettes, purchased from and delivered by the manufacturer or wholesale dealer who is not licensed in this state. The wholesale dealer must obtain from the manufacturer or wholesale dealer who is not licensed in this state separate invoices for each purchase made. The invoice must include:
[(a)] 1. The name and address of the manufacturer or wholesale dealer who is not licensed in this state;
[(b)] 2. The name and address of the wholesale dealer;
[(c)] 3. The date of the purchase; and
[(d)] 4. The quantity and wholesale price of those products.
[2. A retail dealer must obtain from each manufacturer or wholesale dealer who is not licensed in this state itemized invoices of all products made from tobacco, other than cigarettes, purchased from and delivered by that manufacturer or wholesale dealer. The retail dealer must obtain from the manufacturer or wholesale dealer who is not licensed in this state separate invoices for each purchase made. The invoice must include:
(a) The name and address of the manufacturer or wholesale dealer who is not licensed in this state;
(b) The name and address of the retail dealer;
(c) The date of the purchase; and
(d) The quantity and wholesale price of those products.]
Sec. 6. NRS 370.480 is hereby amended to read as follows:
370.480 1. Every wholesale dealer must keep at his place of business complete and accurate records for that place of business, including copies of all invoices of products made from tobacco, other than cigarettes, which he holds, purchases and delivers , distributes or sells in this state. All records must be preserved for at least 3 years after the date of purchase or after the date of the last entry made on the record.
2. Every retail dealer shall keep at his place of business complete and accurate records for that place of business, including copies of all itemized invoices or purchases of such products purchased and delivered from wholesale dealers. The invoices must show the name and address of the wholesale dealer and the date of the purchase. All records must be preserved for at least 3 years after the date of the purchase.
Sec. 7. NRS 370.490 is hereby amended to read as follows:
370.490 1. The department shall allow a credit of 30 percent of the wholesale price, less a discount of 2 percent for the services rendered in collecting the tax, for products made from tobacco, other than cigarettes, upon which the tax has been paid pursuant to NRS 370.450 and that may no longer be sold. If the products have been purchased and delivered, a credit memo of the manufacturer is required for proof of returned merchandise.
2. A credit must also be granted for any products made from tobacco, other than cigarettes, shipped from this state and destined for retail sale and consumption outside the state on which the tax has previously been paid. A duplicate or copy of the invoice is required for proof of the sale outside the state.
3. A wholesale dealer may claim a credit by filing with the department the proof required by this section. The claim must be made on a form prescribed by the department.”.
Amend the bill as a whole by renumbering sec. 4 as sec. 10 and adding a new section designated sec. 9, following sec. 3, to read as follows:
“Sec. 9. 1. Notwithstanding the provisions of NRS 370.450, as amended by section 2 of this act, and NRS 370.465, as amended by section 4 of this act, a wholesale dealer is not required to pay any tax or report any sales or purchases with respect to products made from tobacco, other than cigarettes, if the purchase of such products was reported to the department of taxation pursuant to NRS 370.465 as a purchase made before July 1, 2001, and the appropriate tax was remitted to the department with respect to that purchase as required by NRS 370.450.
2. As used in this section, “wholesale dealer” has the meaning ascribed to it in NRS 370.440, as amended by section 1 of this act.”.
Amend the title of the bill, third line, after “cigarettes;” by inserting:
“requiring the payment of the tax after the sale of the products by a wholesale dealer; abolishing the exemption provided for such products that are displayed or exhibited at a trade show, convention or other exhibition by a manufacturer or wholesale dealer who is not licensed in this state;”.
Amend the summary of the bill to read as follows: