INSTRUCTIONS: NEVADA INTOXICATING LIQUOR: LICENSES AND TAXES (Form NRS 369)

Document NRS 369 is made available by the Nevada Department of Taxation to provide information about the license fees and taxes that must be paid when selling intoxicating liquor within the state. This document can be obtained from the website of the Nevada Department of Taxation.

Nevada Intoxicating Liquor: Licenses And Taxes NRS 369 Step 1: The first section of the first page defines the terms "Liquor," "Importer," "Wholesaler," "Supplier/Certificate of Compliance Holder" and "Retail Liquor Store" as they apply to Nevada law.

Nevada Intoxicating Liquor: Licenses And Taxes NRS 369 Step 2: The next two paragraphs provide general information about sales of intoxicating liquor in Nevada.

Nevada Intoxicating Liquor: Licenses And Taxes NRS 369 Step 3: The next section outlines the state three tier system distinguishing the types of sales that can be made by suppliers, importers or wholesalers and retailers.

Nevada Intoxicating Liquor: Licenses And Taxes NRS 369 Step 4: The last paragraph of the first page concerns licensing requirements for retailers.

Nevada Intoxicating Liquor: Licenses And Taxes NRS 369 Step 5: The first three paragraphs of the second page concern licensing requirements for importers or wholesalers.

Nevada Intoxicating Liquor: Licenses And Taxes NRS 369 Step 6: The first table provided is a list of annual fees that must be paid by importers or wholesalers.

Nevada Intoxicating Liquor: Licenses And Taxes NRS 369 Step 7: The second table provided is a list of bonding requirements applicable to importers or wholesalers.

Nevada Intoxicating Liquor: Licenses And Taxes NRS 369 Step 8: The rest of the page details further requirements for Nevada importers or wholesalers of intoxicating liquor.

Nevada Intoxicating Liquor: Licenses And Taxes NRS 369 Step 9: The first paragraph of the third page concerns extensions for importers or wholesalers.

Nevada Intoxicating Liquor: Licenses And Taxes NRS 369 Step 10: The next four paragraphs concern suppliers and certificate of compliance holders.

Nevada Intoxicating Liquor: Licenses And Taxes NRS 369 Step 11: The next two paragraphs concern permissible persons permits.

Nevada Intoxicating Liquor: Licenses And Taxes NRS 369 Step 12: The next section concerns common carriers.

Nevada Intoxicating Liquor: Licenses And Taxes NRS 369 Step 13: The next section answers common questions about liquors.

Nevada Intoxicating Liquor: Licenses And Taxes NRS 369 Step 14: The last section outlines common taxpayer errors.