Nevada
Nevada voters approved adult-use cannabis through Question 2 on November 8, 2016; the measure took effect January 1, 2017, and legal sales began 181 days later, on July 1, 2017, under an early-start program administered by the Department of Taxation. Regulatory authority transferred to the Cannabis Compliance Board on July 1, 2020. Combined adult-use and medical taxable sales reached $757,714,911 in fiscal year 2025, which works out to $231.9 per resident; that per-resident figure is inflated by heavy tourist purchasing in the Las Vegas market and overstates resident consumption. Sales have fallen every fiscal year since the FY2022 peak of roughly $965 million, declining 8.6 percent between FY2024 and FY2025. On the supply side, 128 cultivation facilities and 103 retail stores were operational as of December 2024 — 39.2 operating cultivators per million residents and 3.2 operating dispensaries per 100,000 residents. The state publishes operational and conditional license counts but not a per-type awarded total, so cultivator and retailer activation rates cannot be computed from public records. Retail-store licenses are capped by county population, and there is no state-residency requirement for license holders. The state tracks product seed-to-sale through Metrc. Cannabis excise rates have not changed since they took effect in 2017.
Licensing & Market
Nevada had 128 operational cultivation facilities and 103 operational retail stores as of December 2024. There are 39.2 operating cultivators per million residents and 3.2 operating dispensaries per 100,000 residents. The Cannabis Compliance Board publishes operational and conditional license counts but not a per-type awarded total, so cultivator and retailer activation rates cannot be computed from public records. Retail-store licenses are capped by county population under statute — 80 in counties above 700,000 residents, 20 in counties of 100,000 to 700,000, and fewer in smaller counties. Licenses are transferable only through the Board-regulated Transfer of Interest process with a full suitability review. Vertical integration is allowed: Nevada issues function-specific licenses with no mandate to integrate and no ban on it, subject to a per-county concentration cap of no more than the greater of one license or 10 percent of the licenses allocable in the county per type. There is no state-residency requirement for license holders; a residency preference from the medical era was abandoned after a legal challenge. Cannabis siting is regulated at the county level across Nevada's 16 counties plus the consolidated municipality of Carson City; no primary source enumerates how many of those 17 jurisdictions affirmatively permit cannabis, so an opt-in rate cannot be stated. The one-time application fee is $5,000 for each license type. Current annual renewal fees are $1,000 for cultivation and $5,000 for retail, both reduced from their statutory maximums after SB 277. The state tracks product through Metrc.
| Field | Value | Source |
|---|---|---|
| Cultivator licenses awarded | Not available in the public record | — |
| Cultivator licenses operational | 128 | [8] |
| Cultivator activation rate | Not available in the public record | — |
| Operating cultivators per million | 39.2 | [9] |
| Retail licenses awarded | Not available in the public record | — |
| Retail licenses operational | 103 | [10] |
| Retail activation rate | Not available in the public record | — |
| Dispensaries per 100k | 3.2 | [11] |
| Vertical integration | allowed | [12] |
| License caps exist | Yes | [13] |
| Licenses transferable | Yes | [14] |
| Residency required | No | [15] |
| Residency duration (months) | Not available in the public record | — |
| Municipalities allowing | Not available in the public record | — |
| Municipalities total | 17 | [16] |
| Municipal opt-in rate | Not available in the public record | — |
| Track-and-trace system | Metrc | [17] |
| Cultivator application fee | $5,000 | [18] |
| Cultivator annual fee | $1,000 | [19] |
| Retail application fee | $5,000 | [18] |
| Retail annual fee | $5,000 | [20] |
Consumer Rules
Adults 21 and over may possess up to 2.5 ounces of usable cannabis and 0.25 ounce of concentrate, limits raised from 1 ounce by SB 277 effective January 1, 2024. The per-transaction purchase limit equals the possession limit. Home cultivation is legal at six plants per person and twelve per residence, but only for adults who reside 25 or more miles from a licensed adult-use retail store; because most Nevadans live within 25 miles of a store, lawful home cultivation is unavailable to the large majority of residents. All major product forms are legal, including flower, concentrates, edibles, tinctures, topicals, and infused products. Products and packaging designed to appeal to children are prohibited, including shapes modeled after humans, animals, fruits, or cartoon characters and candy-style packaging; individual edible packages are capped at 100 milligrams of THC. Delivery by licensed retail stores is legal and operational statewide. Consumption lounges are authorized under AB 341 (2021); two were operational as of January 2025, both attached to retail stores in unincorporated Clark County.
| Field | Value | Source |
|---|---|---|
| Home grow allowed | Yes | [21] |
| Home grow plant limit | 6 | [22] |
| Possession limit (oz) | 2.5 | [23] |
| Delivery legal | Yes | [24] |
| Delivery operational | Yes | [25] |
| Consumption lounges legal | Yes | [26] |
| Consumption lounges count | 2 | [27] |
| Purchase limit, flower (oz) | 2.5 | [28] |
| Purchase limit, concentrate (g) | 7.09 | [29] |
| Purchase limit, edibles (mg) | 7087 | [30] |
| All product forms legal | Yes | [31] |
| Restricted product forms | Products designed to appeal to children prohibited: no shapes/designs modeled after real or fictional humans, animals, fruits, or cartoon characters; no candy/snack-style packaging (NRS 678D.420 / NCCR). | [32] |
Taxation
Nevada imposes a 10 percent retail excise tax on the sales price of adult-use cannabis and a 15 percent wholesale excise tax on the fair market value of the first wholesale sale, the latter applying to both adult-use and medical product. There is no THC-potency tax. The statewide minimum sales and use tax is 6.85 percent; in Clark County, which accounts for the dominant share of sales, the combined sales tax rate is 8.375 percent, for a consumer-visible rate of 18.375 percent in Las Vegas. Cities and counties may levy a cannabis-establishment license tax of up to 3 percent of gross revenue on operators, which may be passed through to consumers where enacted. Medical cardholders are exempt from the 10 percent retail excise but still pay the standard sales tax and carry the embedded 15 percent wholesale tax, so medical is not fully tax-exempt. The 10 percent retail and 15 percent wholesale excise rates have not been amended since they took effect on July 1, 2017. Cannabis excise revenue was $111,849,708 in fiscal year 2025 — a 10 percent retail component of $74,549,473 and a 15 percent wholesale component of $37,300,235 — which works out to $34.2 per resident. That total excludes general sales tax collected on cannabis, which is not separately reported.
| Field | Value | Source |
|---|---|---|
| Excise tax | 10% | [33] |
| Excise tax type | per price | [34] |
| Sales tax | 6.85% | [35] |
| Wholesale tax | 15% | [36] |
| Potency tax exists | No | [37] |
| Potency tax, flower | Not available in the public record | — |
| Potency tax, concentrate | Not available in the public record | — |
| Potency tax, edibles | Not available in the public record | — |
| Local tax (max) | 3% | [38] |
| Local tax (typical) | Not available in the public record | — |
| Total effective rate | 18.375% | [39] |
| Medical tax exempt | No | [40] |
| Medical tax rate | 8.375% | [41] |
| Annual tax revenue | $111,849,708 | [42] |
| Tax revenue per capita | $34.2 | [43] |
| Tax changed since legalization | No | [44] |
| Tax direction | unchanged | [45] |
Operator Data
Combined adult-use and medical taxable sales reached $757,714,911 in fiscal year 2025, down 8.6 percent from $829,225,193 in fiscal year 2024. The Department of Taxation reports a combined adult-use and medical figure; an adult-use-only total is not separately published. Taxable sales have declined every fiscal year since the FY2022 peak of roughly $965 million. Sales per resident were $231.9, a figure inflated by tourist purchasing and not a measure of resident consumption alone. The only public wholesale price is the Department of Taxation's fair market value benchmark used to compute the 15 percent wholesale tax, set at $1,296 per pound of flower under the schedule effective January 2025; that benchmark is a regulatory base for affiliate transfers, not a private market transaction price. Nevada publishes no official retail price index, so retail price levels and operator margins are available only through proprietary data not used here. The state does not publish a clean peak-versus-current count of cultivation licenses, so license attrition cannot be quantified; 128 cultivation facilities were operational as of December 2024. What the public record shows is a contracting market — sales falling for three consecutive fiscal years — alongside an operational supply base whose activation rate cannot be computed because awarded license totals are not published.
| Field | Value | Source |
|---|---|---|
| Wholesale flower ($/lb) | $1,296 | [46] |
| Wholesale flower period | 2025 Q1 | [47] |
| Wholesale trend | declining | [48] |
| Wholesale price compression | Not available in the public record | — |
| Retail flower ($/oz) | Not available in the public record | — |
| Operator margin | Not available in the public record | — |
| Total market sales | $757,714,911 | [49] |
| Adult-use sales | Not available in the public record | — |
| Per-capita sales | $232.89 | [50] |
| YoY sales growth | -8.6% | [51] |
| License attrition (count) | Not available in the public record | — |
| License attrition | Not available in the public record | — |
| Peak cultivation licenses | Not available in the public record | — |
| Current cultivation licenses | 128 | [52] |
Consumer Data
Nevada's combined taxable cannabis sales worked out to $231.9 per resident in fiscal year 2025, served by 3.2 operating dispensaries per 100,000 residents. That per-resident figure is inflated by heavy tourist purchasing in the Las Vegas market and overstates resident consumption. Retail prices are declining as supply contracts and competition continues. The state publishes no official estimate of legal-market capture — the share of total consumption met by licensed retailers versus the unregulated market — so the degree to which legal supply has displaced the legacy market cannot be stated from public sources. A Board-commissioned market study has placed the unregulated share at roughly a quarter to a third of demand, but that study is not in a form that can be sourced as a public figure here.
| Field | Value | Source |
|---|---|---|
| Per-capita sales | $232.89 | [50] |
| Dispensaries per 100k | 3.2 | [11] |
| Legal market capture | Not available in the public record | — |
| Legal capture source | Not available in the public record | — |
| Retail price trend | declining | [53] |
Equity Programs
Nevada's social-equity program is narrow, limited to the consumption-lounge license type. AB 341 (2021) required that at least 10 of the first 20 independent consumption-lounge licenses be reserved for social equity applicants, and statute authorizes fee reductions of up to roughly 75 percent for qualifying applicants. No broad social-equity dispensary or cultivation licensing program exists. Ten independent lounge licenses were designated for social equity applicants; none had reached operational status as of January 2025, an activation rate of 0.0 percent against the two operational lounges, both of which are retail-attached. There is no dedicated cannabis social-equity fund; excess cannabis tax revenue flows to the State Education Fund. The Cannabis Compliance Board publishes workforce demographics for agent-card holders but no licensee-ownership breakdown, so minority-owned and women-owned shares of ownership cannot be stated. On records relief, AB 192 (2019) created petition-based record sealing for decriminalized cannabis conduct; a one-time Board of Pardons mass pardon on June 17, 2020 produced automatic sealing for an estimated 15,000 people with low-level possession convictions. The standing sealing mechanism is petition-based, not automatic.
| Field | Value | Source |
|---|---|---|
| Equity program exists | Yes | [54] |
| Equity program type | Narrow program limited to cannabis consumption lounges. AB 341 (2021) / NRS 678B requires at least 10 of the first 20 independent consumption lounge licenses be reserved for social equity applicants; NRS 678B authorizes fee reductions (up to ~75%) for qualifying applicants. No broad social-equity dispensary or cultivation licensing program exists. | [55] |
| Equity licenses awarded | 10 | [56] |
| Equity licenses operational | 0 | [57] |
| Equity activation rate | 0% | [58] |
| Equity fund exists | No | [59] |
| Equity fund size | Not available in the public record | — |
| Equity fund disbursed | Not available in the public record | — |
| Equity fund disbursement rate | Not available in the public record | — |
| Minority ownership | Not available in the public record | — |
| Women ownership | Not available in the public record | — |
| Community reinvestment | Not available in the public record | — |
| Expungement exists | Yes | [60] |
| Expungement automatic | No | [61] |
| Expungements processed | 15000 | [62] |
| Income cap for equity | Not available in the public record | — |
Enforcement
Nevada tracks regulated product seed-to-sale through Metrc. The Cannabis Compliance Board reported 101 full-time staff and an operating budget of $11,628,409 for fiscal year 2024, during which it completed approximately 299 routine inspections and reported inspecting or auditing 100 percent of operational licensees over 2023 and 2024. The Board authorized 9 disciplinary complaints against licensees in 2024. Required laboratory testing covers 62 named analytes. Beyond these figures, the state does not publish several enforcement metrics as standalone public figures: per-batch testing cost, product recalls, the fine schedule, and an aggregate count of enforcement actions against unlicensed operators are not available in the public record — not because enforcement does not occur, but because the regulator does not report these figures in a form that can be sourced for a public reference.
| Field | Value | Source |
|---|---|---|
| Track-and-trace system | Metrc | [17] |
| Inspections per year | 299 | [63] |
| Enforcement actions (licensees) | 9 | [64] |
| Unlicensed-market enforcement actions | Not available in the public record | — |
| Regulatory budget | $11,628,409 | [65] |
| Regulatory staff | 101 | [66] |
| Mandatory testing analytes | 62 | [67] |
| Testing cost per batch | Not available in the public record | — |
| Product recalls per year | Not available in the public record | — |
| Fine schedule (min) | Not available in the public record | — |
| Fine schedule (max) | Not available in the public record | — |
Penalties & Criminal Law
Question 2 and subsequent legislation reduced Nevada's cannabis penalties, and every post-legalization change has been liberalizing. Possession within the 2.5-ounce usable-cannabis limit is lawful for adults 21 and over. Possession above that limit, up to 50 pounds, is a Category E felony carrying one to four years, with probation or a suspended sentence mandatory on a first offense, and a fine up to $5,000. Unlicensed cultivation of more than 12 plants is a Category E felony; large-scale unlicensed cultivation and high-weight distribution are prosecuted as trafficking, escalating by weight to Category A — for 5,000 pounds or more, a term up to life with parole eligibility after five years. Unlicensed sale is a Category B felony with prison terms escalating by offense. Public consumption, including in a public place, a retail store, or a vehicle, is a misdemeanor carrying a fine of not more than $600. Nevada retains a 2 nanogram-per-milliliter per se delta-9-THC blood standard for impaired driving, but AB 400 (2021) narrowed it to felony and third-or-subsequent offenses; first and second misdemeanor offenses are judged on actual impairment. No penalties were increased after legalization; the net direction is lighter. Eligible cannabis records may be sealed by petition, and a 2020 mass pardon sealed an estimated 15,000 low-level possession convictions. Post-legalization arrest counts and racial disparity ratios are not asserted here: the only available series is secondary federal and pre-legalization data, not a current Nevada-specific figure.
| Field | Value | Source |
|---|---|---|
| Max penalty, unlicensed cultivation | Cultivating more than 12 cannabis plants is a Category E felony (NRS 453.3393). Large-scale unlicensed cultivation is prosecuted as marijuana trafficking under NRS 453.339, escalating by weight: 50-1,000 lbs = Category C; 1,000-5,000 lbs = Category B; 5,000 lbs or more = Category A (up to life, parole eligible after 5 years). | [68] |
| Max penalty, unlicensed sale | Unlicensed sale of marijuana (a Schedule I substance) is a Category B felony under NRS 453.321, with prison terms escalating by offense: 1-6 years (first), 2-10 years (second), 3-15 years (third and subsequent). High-weight distribution is charged as trafficking under NRS 453.339, reaching Category A (up to life) at 5,000 lbs or more. | [69] |
| Felony threshold (grams) | 70.87 | [70] |
| Felony threshold type | possession | [71] |
| Penalty, possession over limit | Possession exceeding the 2.5 oz usable-cannabis / 0.25 oz concentrate adult-use limit (up to 50 lbs) is a Category E felony: 1-4 years (probation/suspended sentence mandatory for a first offense) and up to a $5,000 fine (NRS 453.336). | [72] |
| Penalty, public consumption | Misdemeanor punishable by a fine of not more than $600 (NRS 678D.310(3)) for consuming cannabis in a public place, a retail store, or a vehicle. | [73] |
| DUI per se limit (ng) | 2 | [74] |
| DUI zero tolerance | No | [75] |
| Penalties increased post-legalization | No | [76] |
| Penalty direction | lighter | [77] |
| Penalty direction details | Post-legalization changes have all been liberalizing: AB 400 (2021) removed the 2 ng/mL per se THC blood standard for 1st/2nd misdemeanor DUI (replaced with an actual-impairment standard; per se retained only for felony/3rd+ offenses); AB 341 (2021) authorized consumption lounges; SB 277 (eff. Jan 1, 2024) raised possession/purchase limits from 1 oz to 2.5 oz flower and to 0.25 oz concentrate. | [78] |
| Post-legalization arrests (annual) | Not available in the public record | — |
| Racial disparity ratio | Not available in the public record | — |
| Expungement exists | Yes | [60] |
| Expungement automatic | No | [61] |
Sources
- ↑ U.S. Census Bureau QuickFacts: Nevada https://www.census.gov/quickfacts/NV
- ↑ U.S. Census Bureau / USPS standard abbreviation for Nevada https://www.census.gov/quickfacts/NV
- ↑ Most recent published data point: CCB / NV Dept of Taxation joint release of FY2025 annual taxable-sales data, Feb 5, 2026. License-count fields reflect CCB Biennial Report 2025 vintage (Dec 2024) https://ccb.nv.gov/wp-content/uploads/2026/02/CCB-Tax-Release-Annual-Cannabis-Taxable-Sales-Data-V2.pdf
- ↑ [SECONDARY] Nevada Question 2 (2016) passed Nov 8, 2016; the Initiative to Regulate and Tax Marijuana took effect Jan 1, 2017 (codified at NRS 678D). Cannabis in Nevada https://en.wikipedia.org/wiki/Cannabis_in_Nevada
- ↑ [SECONDARY] Nevada began legal adult-use retail sales July 1, 2017 under the Dept of Taxation early-start program https://mjbizdaily.com/banner-day-nevada-begins-rec-marijuana-sales/
- ↑ CALC: first sale (2017-07-01) minus legalization effective date (2017-01-01) = 181 days.
- ↑ U.S. Census Bureau Vintage 2024 Population Estimate for Nevada = 3,267,467 (July 1, 2024) https://www.census.gov/quickfacts/NV
- ↑ CCB Biennial Report 2025 (p.6, Industry Snapshot, as of Dec 2024) — 128 operational Cultivation Facilities https://ccb.nv.gov/wp-content/uploads/2025/02/CCB-Biennial-Report-2025-FINAL.pdf
- ↑ CALC: 128 operational cultivators / (3,267,467 / 1,000,000) = 39.2.
- ↑ CCB Biennial Report 2025 (p.6) — 103 operational Medical Dispensaries / Retail Cannabis Stores (as of Dec 2024) https://ccb.nv.gov/wp-content/uploads/2025/02/CCB-Biennial-Report-2025-FINAL.pdf
- ↑ CALC: 103 operational retail stores / (3,267,467 / 100,000) = 3.2.
- ↑ NRS 678B — Nevada issues separate licenses per function with no vertical-integration mandate or prohibition; a single entity may hold multiple license types subject to a per-county concentration cap (no more than the greater of one license or 10% of licenses allocable in the county per type) https://www.leg.state.nv.us/nrs/NRS-678B.html
- ↑ NRS 678B.250/678B.260 — adult-use retail store licenses are capped by county population (e.g., 700,000+ pop = 80; 100,000-700,000 = 20; 55,000-100,000 = 4) https://www.leg.state.nv.us/nrs/NRS-678B.html
- ↑ NRS 678B.380 — licenses are nontransferable except through the Board-regulated Transfer of Interest (TOI) process with full suitability review https://www.leg.state.nv.us/nrs/NRS-678B.html
- ↑ NRS 678B — Nevada imposes no state-residency requirement on standard cannabis license holders (an in-state residency preference from the medical era was abandoned after legal challenge) https://www.leg.state.nv.us/nrs/NRS-678B.html
- ↑ Nevada has 16 counties plus the independent Carson City (a consolidated municipality), totaling 17 county-level jurisdictions, which are the units that regulate cannabis siting https://www.leg.state.nv.us/nrs/NRS-243.html
- ↑ CCB Biennial Report 2025 (pp.11,14,22) — Metrc is the statewide seed-to-sale tracking system (system of record: Accela) https://ccb.nv.gov/wp-content/uploads/2025/02/CCB-Biennial-Report-2025-FINAL.pdf
- ↑ NRS 678B.390(2) — one-time, nonrefundable application fee of $5,000 for an adult-use cannabis establishment license (all types) https://www.leg.state.nv.us/nrs/NRS-678B.html
- ↑ CCB Biennial Report 2025 (p.10) — adult-use Cultivation License renewal fee $1,000 (reduced from the $10,000 statutory maximum after SB 277) https://ccb.nv.gov/wp-content/uploads/2025/02/CCB-Biennial-Report-2025-FINAL.pdf
- ↑ CCB Biennial Report 2025 (p.10) — adult-use Retail Store License renewal fee $5,000 (reduced from the $6,600 statutory maximum after SB 277) https://ccb.nv.gov/wp-content/uploads/2025/02/CCB-Biennial-Report-2025-FINAL.pdf
- ↑ NRS 678D.200(3) — adults 21+ may cultivate cannabis only if they reside 25+ miles from a licensed adult-use retail store (NRS 678D.310(1)). Legal in principle but unavailable to most residents https://www.leg.state.nv.us/NRS/NRS-678D.html
- ↑ NRS 678D.200(3) — not more than six cannabis plants per person and not more than 12 plants per residence https://www.leg.state.nv.us/NRS/NRS-678D.html
- ↑ NRS 678D.200(3) as amended by SB 277 (eff. Jan 1, 2024) — 2.5 ounces of usable cannabis (and 0.25 oz of concentrated cannabis) https://www.leg.state.nv.us/NRS/NRS-678D.html
- ↑ Cannabis delivery by licensed retail stores is authorized and regulated by the CCB; CCB FAQ https://ccb.nv.gov/faq/
- ↑ CCB List of Licensees indicates retail stores with active delivery capability; delivery is operational statewide https://ccb.nv.gov/list-of-licensees/
- ↑ AB 341 (2021) authorized cannabis consumption lounges; CCB Biennial Report 2025 (pp.11,14) https://ccb.nv.gov/wp-content/uploads/2025/02/CCB-Biennial-Report-2025-FINAL.pdf
- ↑ CCB Biennial Report 2025 (pp.6,11,14) — 2 operational consumption lounges (both retail-attached, Unincorporated Clark County) as of Jan 2025 https://ccb.nv.gov/wp-content/uploads/2025/02/CCB-Biennial-Report-2025-FINAL.pdf
- ↑ NRS 678D.200(3) (SB 277, eff. Jan 1, 2024) — per-transaction limit equals the 2.5 oz usable-cannabis possession limit https://www.leg.state.nv.us/NRS/NRS-678D.html
- ↑ NRS 678D.200(3) — 0.25 ounce of concentrated cannabis = 7.09 grams https://www.leg.state.nv.us/NRS/NRS-678D.html
- ↑ NRS 678D.200(3) / 678D.420 — edibles count toward the 0.25 oz concentrate-equivalent ceiling (~7,087 mg THC per transaction); individual packages are capped at 100 mg THC https://www.leg.state.nv.us/NRS/NRS-678D.html
- ↑ NRS 678D — flower, concentrates, edibles, tinctures, topicals and infused products are all permitted for adults 21+ https://www.leg.state.nv.us/NRS/NRS-678D.html
- ↑ NRS 678D.420 — packaging/product-form restrictions prohibit products and packaging designed to appeal to children (shapes modeled after humans/animals/fruits/cartoons; candy-style products) https://www.leg.state.nv.us/NRS/NRS-678D.html
- ↑ NRS 372A.290(3) — 10% retail excise tax on the sales price of adult-use cannabis at an adult-use retail store or consumption lounge https://www.leg.state.nv.us/nrs/NRS-372A.html
- ↑ NRS 372A.290(3) — the 10% retail excise is assessed on the sales price (ad valorem / per-price) https://www.leg.state.nv.us/nrs/NRS-372A.html
- ↑ [SECONDARY] Nevada statewide minimum Sales & Use Tax rate is 6.85%; Clark County (Las Vegas) combined rate is 8.375%. NV Dept of Taxation; Clark County rate per SalesTaxHandbook https://www.salestaxhandbook.com/nevada/rates/clark-county
- ↑ NRS 372A.290(1)-(2) — 15% excise tax on the first wholesale sale (fair market value) of cannabis, applying to both adult-use and medical https://www.leg.state.nv.us/nrs/NRS-372A.html
- ↑ NRS 372A.290 — Nevada taxes cannabis on price (retail) and fair market value/weight (wholesale); there is no THC-potency-based tax https://www.leg.state.nv.us/nrs/NRS-372A.html
- ↑ NRS 268.0977 — an incorporated city's cannabis-establishment license tax must not exceed 3% of gross revenue (parallel county authority NRS 244.35253) https://www.leg.state.nv.us/nrs/NRS-268.html
- ↑ CALC: 10% state retail excise (NRS 372A.290) + 8.375% Clark County combined sales tax = 18.375% consumer-visible rate in Las Vegas; rises toward 21.375% where a city's 3% cannabis business tax (NRS 268.0977) is passed through https://www.leg.state.nv.us/nrs/NRS-372A.html
- ↑ NRS 372A.290(8) — registered medical cardholders are exempt from the 10% retail excise tax but still pay sales tax, so medical is NOT fully tax-exempt https://www.leg.state.nv.us/nrs/NRS-372A.html
- ↑ NRS 372A.290(8) — medical patients pay the standard Clark County combined sales tax (8.375%) but not the 10% retail excise https://www.leg.state.nv.us/nrs/NRS-372A.html
- ↑ NV Dept of Taxation NV-Cannabis-Revenue FY25 (most recent full fiscal year): 15% wholesale $37,300,235 + 10% retail $74,549,473 = $111,849,708 https://tax.nv.gov/wp-content/uploads/2025/09/NV-Cannabis-Revenue-FY25.pdf
- ↑ CALC: $111,849,708 FY25 cannabis excise tax / 3,267,467 population = $34.2.
- ↑ NRS 372A.290 — the 10% retail and 15% wholesale excise rates have not been amended since they took effect July 1, 2017 https://www.leg.state.nv.us/nrs/NRS-372A.html
- ↑ NRS 372A.290 — cannabis excise tax RATES are unchanged since 2017 (revenue has declined on falling sales volume, but the rates themselves are unchanged) https://www.leg.state.nv.us/nrs/NRS-372A.html
- ↑ NV Dept of Taxation Fair Market Value at Wholesale schedule (Jan 2025 determination, used on the Q2 2025 Wholesale Cannabis Tax Return): Cannabis Flowers/Buds = $1,296/lb (the public FMV base for the 15% wholesale tax on affiliate transfers) https://tax.nv.gov/wp-content/uploads/2025/04/EXC-F069-Wholesale-Cannabis-Return-4-1-25-to-6-30-25.pdf
- ↑ NV Dept of Taxation FMV determination effective Jan 2025 (applied through the Q2 2025 wholesale return period) https://tax.nv.gov/wp-content/uploads/2025/04/EXC-F069-Wholesale-Cannabis-Return-4-1-25-to-6-30-25.pdf
- ↑ NV cannabis taxable sales and the wholesale FMV base have declined year over year (FY22 $965M to FY25 $758M); CCB Biennial Report 2025 / NV Dept of Taxation FMV schedules https://ccb.nv.gov/wp-content/uploads/2025/02/CCB-Biennial-Report-2025-FINAL.pdf
- ↑ [NV CCB/Dept. of Taxation FY25 taxable-sales release, Feb 5 2026]() — FY2025 taxable sales, adult-use + medical COMBINED = $757,714,911 (NV reports combined; no AU-only split exists — dual-license model) https://ccb.nv.gov/wp-content/uploads/2026/02/CCB-Tax-Release-Annual-Cannabis-Taxable-Sales-Data-V2.pdf
- ↑ CALC: FY2025 · adult-use + medical (NV reports combined) sales $757,714,911 / population 3,253,543 (U.S. Census Vintage 2025) = $232.89. Reconciled adult-use per-capita (matches Operator Outcomes and the ranking page).
- ↑ CALC: ($757,714,911 FY25 - $829,225,193 FY24) / $829,225,193 = -8.6%. NV Dept of Taxation https://tax.nv.gov/wp-content/uploads/2025/09/NV-Cannabis-Revenue-FY25.pdf
- ↑ CCB Biennial Report 2025 (p.6) — 128 operational Cultivation Facilities (Dec 2024) https://ccb.nv.gov/wp-content/uploads/2025/02/CCB-Biennial-Report-2025-FINAL.pdf
- ↑ CCB Biennial Report 2025 — taxable sales declined each fiscal year FY22-FY25 amid oversupply and price compression https://ccb.nv.gov/wp-content/uploads/2025/02/CCB-Biennial-Report-2025-FINAL.pdf
- ↑ AB 341 (2021) / NRS 678B — social equity set-aside within the consumption-lounge licensing round https://www.leg.state.nv.us/nrs/NRS-678B.html
- ↑ AB 341 (2021); NRS 678B — at least 10 of the first 20 independent consumption lounge licenses reserved for social equity applicants; fee reductions for qualifying applicants https://www.leg.state.nv.us/nrs/NRS-678B.html
- ↑ CCB Biennial Report 2025 (p.11) — of 40 prospective consumption-lounge licenses issued in 2022 (20 retail-attached + 20 independent), 10 independent lounge licenses were designated for / issued to social equity applicants https://ccb.nv.gov/wp-content/uploads/2025/02/CCB-Biennial-Report-2025-FINAL.pdf
- ↑ CCB Biennial Report 2025 (p.11) — the two operational lounges are retail-attached; zero independent social-equity lounges had reached operational status as of Jan 2025 https://ccb.nv.gov/wp-content/uploads/2025/02/CCB-Biennial-Report-2025-FINAL.pdf
- ↑ CALC: 0 operational social-equity lounges / 10 awarded × 100 = 0.0%.
- ↑ NRS 678B — Nevada's social-equity model is license-access and fee-reduction only; no dedicated cannabis social-equity fund is established (excess cannabis tax revenue flows to the State Education Fund) https://www.leg.state.nv.us/nrs/NRS-678B.html
- ↑ AB 192 (2019) / NRS 179.271 created petition-based record sealing for decriminalized cannabis conduct; the June 17, 2020 Nevada Board of Pardons mass pardon triggered automatic sealing (NRS 179.273) for low-level possession convictions https://www.leg.state.nv.us/NRS/NRS-179.html
- ↑ AB 192 / NRS 179.271 — the standing record-sealing mechanism for decriminalized cannabis conduct is petition-based (not automatic); the one-time June 2020 mass pardon produced automatic sealing under NRS 179.273 https://www.leg.state.nv.us/NRS/NRS-179.html
- ↑ [SECONDARY] The June 17, 2020 Nevada Board of Pardons Commissioners resolution granted unconditional pardons covering an estimated 15,000 people with convictions for possession of one ounce or less of cannabis https://norml.org/blog/2020/06/17/nevada-officials-approve-unconditional-pardons-for-those-with-low-level-marijuana-convictions/
- ↑ CCB Biennial Report 2025 (p.15, FY2024) — approx. 299 routine inspections completed (plus approx. 372 routine audits; 100% of operational licensees inspected/audited in 2023-2024) https://ccb.nv.gov/wp-content/uploads/2025/02/CCB-Biennial-Report-2025-FINAL.pdf
- ↑ CCB Biennial Report 2025 (p.3,15) — 9 disciplinary complaints authorized by the Board in 2024 (198 Statements of Deficiencies issued FY2024) https://ccb.nv.gov/wp-content/uploads/2025/02/CCB-Biennial-Report-2025-FINAL.pdf
- ↑ CCB Biennial Report 2025 (p.3,9) — FY2024 agency operating budget $11,628,409 https://ccb.nv.gov/wp-content/uploads/2025/02/CCB-Biennial-Report-2025-FINAL.pdf
- ↑ CCB Biennial Report 2025 (pp.4,5) — 101 full-time employees (Dec 2024, 1% vacancy) https://ccb.nv.gov/wp-content/uploads/2025/02/CCB-Biennial-Report-2025-FINAL.pdf
- ↑ CCB Biennial Report 2025 (p.18) — required testing covers 62 named analytes (6 cannabinoids, 10 terpenes, 23 pesticides/herbicides/growth regulators, 5 mycotoxins, 4 heavy metals, 4 residual solvents, 10 microbial contaminants), plus foreign matter, water activity, pH and percent moisture https://ccb.nv.gov/wp-content/uploads/2025/02/CCB-Biennial-Report-2025-FINAL.pdf
- ↑ NRS 453.3393 (cultivating more than 12 plants = Category E felony) and NRS 453.339 (marijuana trafficking tiers: 50-1,000 lbs Category C; 1,000-5,000 lbs Category B; 5,000+ lbs Category A) https://www.leg.state.nv.us/nrs/NRS-453.html
- ↑ NRS 453.321 (sale of a Schedule I controlled substance = Category B felony with escalating terms by offense) and NRS 453.339 (marijuana trafficking by weight, up to Category A) https://www.leg.state.nv.us/nrs/NRS-453.html
- ↑ NRS 453.336 with NRS 678D.200 — possession above 2.5 oz usable cannabis (~70.87 g) is a Category E felony https://www.leg.state.nv.us/nrs/NRS-453.html
- ↑ NRS 453.336 — the felony trigger is possession exceeding the lawful adult-use limit https://www.leg.state.nv.us/nrs/NRS-453.html
- ↑ NRS 453.336 — possession over the adult-use limit (up to 50 lbs) is a Category E felony (1-4 yrs, mandatory probation on a first offense, up to $5,000) https://www.leg.state.nv.us/nrs/NRS-453.html
- ↑ NRS 678D.310(3) — public consumption (public place, retail store, or vehicle) is a misdemeanor, fine not more than $600 https://www.leg.state.nv.us/NRS/NRS-678D.html
- ↑ NRS 484C.110 — 2 ng/mL delta-9-THC per se blood limit, retained only for felony and 3rd+ DUI offenses after AB 400 (2021) removed the per se standard for 1st/2nd misdemeanor marijuana DUI https://www.leg.state.nv.us/NRS/NRS-484C.html
- ↑ NRS 484C.110 — first/second misdemeanor marijuana DUI is judged on actual impairment, not a zero-tolerance per se rule https://www.leg.state.nv.us/NRS/NRS-484C.html
- ↑ Nevada cannabis penalties have only been liberalized since 2017 (SB 277 raised possession limits; AB 400 narrowed DUI per se; AB 341 authorized lounges); none increased https://www.leg.state.nv.us/NRS/NRS-678D.html
- ↑ Net direction lighter — SB 277 (2024) raised possession/purchase limits, AB 400 (2021) removed per se THC DUI for 1st/2nd offense, AB 341 (2021) created a lawful public-consumption venue https://www.leg.state.nv.us/NRS/NRS-678D.html
- ↑ SB 277 (eff. Jan 1, 2024) raised limits from 1 oz to 2.5 oz flower and to 0.25 oz concentrate; AB 400 (2021) replaced the 2 ng/mL per se DUI standard with actual-impairment for 1st/2nd offenses; AB 341 (2021) authorized consumption lounges https://www.leg.state.nv.us/NRS/NRS-678D.html