Sales of cannabis and cannabis products to consumer by cannabis sales facility or cannabis consumption lounge: Subject to sales tax; permit or registration required; returns and payments.

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.