Sales of cannabis and cannabis products to a consumer by a cannabis sales facility or cannabis consumption lounge are subject to sales tax. Each cannabis sales facility and cannabis consumption lounge shall obtain a permit pursuant to NRS 360.5971 or register pursuant to NRS 360B.200. Returns must be filed and payments must be remitted in accordance with the provisions of chapters 372 and 374 of NRS.
Nev. Admin. Code § 372A.Sec. 14
NRS 360.090, 372A.050