Nevada
Open, with extra limitsComing nextLast checked September 29, 2026
Open to California wineries that hold a $50 Certificate of Compliance, with a 12-case yearly limit per resident and a Nevada importer required once you ship 25 cases in a fiscal year.
Nevada has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Certificate of Compliance from the Department of Taxation, $50 a year; renew on or before July 1.
- Volume limit
- 12 cases of wine a year per Nevada resident. At 25 cases a fiscal year you must designate a Nevada importer; at 200 cases you owe a $500 fee.
- Bond
- None listed for the certificate; sales tax registration needs no fee or security deposit.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Excise return, sales to consumers, with invoices (monthly, by the 20th) | EXC-F068 | Department of Taxation | Prepared by Pinrates. You submit it in My Nevada Tax. |
| Combined sales and use tax return (20th of the month after the period) | REV-F013 | Department of Taxation | Prepared by Pinrates. You submit it in My Nevada Tax. |
| Importer designation, once shipments reach 25 cases in a fiscal year | EXC-F024 | Department of Taxation | Not covered by Pinrates. You file it directly. |
| $500 fee, within 30 days after the 200th case in a fiscal year | Department of Taxation, Certificate of Compliance Requirements | Not covered by Pinrates. You file it directly. |
When it's due
| Wine excise, EXC-F068 (months you shipped) | Every month, by the 20th |
| Sales tax (monthly filers) | Every month, by the 20th |
| Sales tax (quarterly filers) | Jan 20, Apr 20, Jul 20, Oct 20 |
| Certificate of Compliance renewal | Jul 1 |
A typical year for a registered Nevada shipper. The excise return is due only for months after you shipped, and the 25-case and 200-case duties arise whenever your fiscal-year count reaches them.
Tax rates
Wine excise of $0.70 a gallon (0.5% to 14%) or $1.30 (over 14%, up to 22%). Sales tax (6.85% base plus county) once you register or cross the remote-seller threshold.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- None listed among the Department's supplier requirements.
- Carrier
- Only a common or contract carrier may bring wine into Nevada; the recipient must be 21 or older.
Changes since September 29, 2026
None recorded. The Nevada chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Nevada's direct-shipping rules after that date is posted here.
Ship to Nevada?
Of the returns and reports above, Pinrates prepares 2 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Nevada chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| nv-07 | V2026.1 | Nevada Department of Taxation, Form EXC-F068, Supplier Liquor Excise Tax Return, Sales to Consumers, with instructions | Nevada Department of Taxation |
| nv-12 | V2025.1 | Nevada Department of Taxation, Form EXC-F078, Application for Certificate of Compliance | Nevada Department of Taxation |
| nv-15 | V2026.1 | Nevada Department of Taxation, Form EXC-F024, Liquor Wholesaler Designation and Acceptance Form, with instructions | Nevada Department of Taxation |
| nv-19 | County rates | Nevada Department of Taxation, Form REV-F013, Combined Sales/Use Tax Return, with instructions (V2026.1) | Nevada Department of Taxation |
| nv-22 | Sales and use tax registration | TAX-F006 | Nevada Department of Taxation |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| nv-23 | File and pay the EXC-F068 and sales tax online | My Nevada Tax | Nevada Department of Taxation |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| nv-01 | Certificate of Compliance | Nev. Rev. Stat. § 369.430 | |
| nv-02 | Residents 21 or older may import 12 cases of wine a year | Nev. Rev. Stat. § 369.490(2)(c), (4) | |
| nv-04 | Liquor excise tax rates | Nev. Rev. Stat. § 369.330 | |
| nv-08 | Importation by common or contract carrier | Nev. Rev. Stat. § 369.450 | |
| nv-09 | Designation of importer at 25 cases a fiscal year | Nev. Rev. Stat. § 369.464 | |
| nv-10 | Fee after 200 cases in a fiscal year | Nev. Rev. Stat. § 369.466 | |
| nv-13 | Fees unpaid before July 15 | Nev. Rev. Stat. § 369.310(2) | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| nv-25 | Supplier defined to include the producer's designated agent | Nev. Rev. Stat. § 369.111 | |
| nv-17 | Supplier shipping to consumers pays the excise tax | Nev. Rev. Stat. § 369.462 | |
| nv-18 | Excise tax due the 20th | Nev. Rev. Stat. § 369.370(3) | |
| nv-20 | Sales tax reporting periods | Nev. Rev. Stat. § 372.380 | |
| nv-21 | Records kept 4 years | Nev. Rev. Stat. § 369.468 |
Regulations
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| nv-16 | Liquor regulations | Nev. Admin. Code ch. 369 | |
| nv-24 | Nevada Tax Commission, Adopted Regulation LCB File No. R180-24 (new section of NAC ch. 369; adopted June 25, 2025, filed with the Secretary of State Oct. 29, 2025): a producer that uses a warehouse, bonded warehouse or logistics company to import liquor into Nevada must hold a certificate of compliance and designate the company as its designated agent, which files a written acceptance | ||
| nv-27 | Delivery charges | Nev. Admin. Code § 372.101 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| nv-03 | V2025.1 | Nevada Department of Taxation, "Certificate of Compliance Requirements" | Nevada Department of Taxation |
| nv-05 | Rates | Nevada Department of Taxation, "Sales Tax & Use Tax" | Nevada Department of Taxation |
| nv-06 | $100,000 or 200 transactions | Nevada Department of Taxation, "Remote Sellers: Wayfair Decision" | Nevada Department of Taxation |
| nv-11 | Nevada Department of Taxation, "Nevada Revises Sales and Use Tax Deadlines Under AB 594" (Jan. 23, 2026) | Nevada Department of Taxation | |
| nv-14 | Renewal reminder to Certificate of Compliance licensees under NRS 369.310(2) | Nevada Department of Taxation, "Liquor Tax" | Nevada Department of Taxation |
| nv-26 | Industry guidance | 'New Nevada Requirements for Certificate of Compliance for Suppliers/Wineries and Fulfillment Warehouses' (Aug. 2024), describing Nevada Department of Taxation policy; copy posted by Wine Institute |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Nevada chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.