Nevada State Excise Taxes 2024 - Fuel, Cigarette, and Alcohol Taxes
Gasoline: 23.00¢ per gallon | Cigarettes: 80¢ per pack | Liquor: $3.60 per gal | Wine: 70¢ per gal | Beer: 16¢ per gal |
What is an Excise Tax?
An excise tax is a tax directly levied on certain goods by a state or federal government. The most prominent excise taxes collected by the Nevada state government are the fuel tax on gasoline and the so-called "sin tax" collected on cigarettes and alcoholic beverages.
An excise tax is not the same thing as the Nevada Sales Tax.
The Nevada Sales Tax is collected as a percentage of the final purchase price of all qualifying sales, and is collected directly from the end consumer of the product.Nevada's excise taxes, on the other hand, are flat per-unit taxes that must be paid directly to the Nevada government by the merchant before the goods can be sold. Merchants may be required to attach tax stamps to taxable merchandise to show that the excise tax was paid.
Even though excise taxes are collected from businesses, virtually all Nevada merchants pass on the excise tax to the customer through higher prices for the taxed goods.
Nevada per capita excise tax
Nevada collects an average of $848 in yearly excise taxes per capita, one of the highest average per capita excise taxes in the country.
Nevada General Excise Taxes - Gasoline, Cigarettes, and More
Nevada collects general excise taxes on the sale of motor fuel (gasoline and diesel), cigarettes (per pack), and cell phone service plans. Other general taxes, similar to excise taxes, may be collected on other items including firearms, transportation tickets, gas guzzlers, tanning salons, vehicle sales, and more.
Nevada Gas Tax
10th highest gas taxThe Nevada excise tax on gasoline is 23.00¢ per gallon, one of the highest gas taxes in the country. Nevada's excise tax on gasoline is ranked #10 out of the 50 states. The Nevada gas tax is included in the pump price at all gas stations in Nevada.
Nevada Cigarette Tax
34th highest cigarette taxThe Nevada excise tax on cigarettes is $0.80 per 20 cigarettes, lower then 68% of the other 50 states. Nevada's excise tax on cigarettes is ranked #34 out of the 50 states. The Nevada cigarette tax of $0.80 is applied to every 20 cigarettes sold (the size of an average pack of cigarettes). If a pack contains more then 20 cigarettes, a higher excise tax will be collected.
Nevada Cellphone Tax
49th highest cellphone taxThe average tax collected on cell phone plans in Nevada is $2.08 per phone service plan, one of the lowest cellphone taxes in the country. Nevada's average cellphone tax is ranked #49 out of the 50 states. The Nevada cellphone tax is already included in the service plan price you pay to your service provider, and may be listed as "Misc. taxes and Fees" or "Other" on your monthly bill.
Nevada Car Tax
Nevada collects a registration fee and a title fee on the sale or transfer of cars and motorcycles, which are essentially renamed excise taxes. Unlike standard excise taxes, however, the end consumer must pay the tax directly to the Nevada Department of Transportation and receive documentation (registration and title papers) proving the fees were paid.
Nevada Alcohol Excise Taxes - Liquor, Wine, and Beer
Nevada collects special excise taxes on the sale of all types of alcohol, subdivided into specific taxes on wine, beer, and liquor (hard alcohol other then wine and beer). Alcohol taxes are sometimes collectively referred to as "sin taxes", which also include excise taxes on cigarettes, gambling, drugs, and certain other items.
Please note that the IRS also collects a federal excise taxes on alcoholic beverages, which are included separately from Nevada's alcohol taxes in the final purchase price.
Nevada Beer Tax
35th highest beer taxThe Nevada excise tax on beer is $0.16 per gallon, lower then 70% of the other 50 states. Nevada's beer excise tax is ranked #35 out of the 50 states. The Nevada beer tax is already added to the purchase price of all beer bought in Nevada, whether in kegs, bottles, or cans.
Nevada Wine Tax
29th highest wine taxThe Nevada excise tax on Wine is $0.70 per gallon, lower then 58% of the other 50 states. Nevada's excise tax on wine is ranked #29 out of the 50 states. The Nevada wine tax is already added to the purchase price of all wine bought in Nevada.
Nevada Liquor Tax
38th highest liquor taxThe Nevada excise tax on liquor is $3.60 per gallon, lower then 76% of the other 50 states. Nevada's excise tax on Spirits is ranked #38 out of the 50 states. Nevada state taxes on hard alcohol vary based on alcohol content, place of production, size of container, and place purchased. The Nevada liquor tax applies to all hard alcohol (alchoholic beverages other then beer and wine), and is already included in the purchase price by the retailer.
Nevada Excise Tax Deductions & Refunds
Can I deduct my Nevada Excise taxes?
Unlike the Nevada Sales Tax, excise taxes are not generally deductible on Nevada income tax returns or on your federal tax return. However, the IRS occasionally allows certain excise taxes to be deducted for certain tax years.
- Vehicle Tax Deduction
- Nevada sales and excise taxes on cars or vehicles bought during 2009 may be deducted once from your federal tax return. You cannot deduct excise taxes for vehicles bought during other years.
- Phone Tax Deduction
- You may deduct excise taxes paid on long-distance phone calls between the years of 2003 and 2006 from your federal tax return.
Can I get a Nevada Excise Tax Refund?
While sales tax refunds are available for goods that are purchased in Nevada and exported, Nevada excise taxes paid on goods are generally non-refundable. Incentives may exist allowing certain state of federal excise taxes to be refunded on goods bought for specific uses, but such incentives change frequently.
Nevada Excise Tax - References
- Tax Foundation, State Excise Tax Collections Per Capita, Updated 2009
- Tax Foundation, Gasoline Excise Taxes, Updated 2012
- Tax Foundation, Cigarette Excise Taxes, Updated 2012
- Tax Foundation, Liquor Excise Taxes, Updated 2011
- Tax Foundation, Beer Excise Tax Rates, Updated 2012
- Tax Foundation, Average Wine Taxes, Updated 2011
- Tax Foundation, Average Cell Phone Taxes, Updated 2010