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INSTRUCTIONS: NEVADA OTHER TOBACCO PRODUCTS EXCISE TAX RETURN (Form OTP-01)

Form OTP-01 is used to pay Nevada excise tax on all tobacco products other than cigarettes. This document can be obtained from the website of the Nevada Department of Taxation.

Nevada Other Tobacco Products Excise Tax Return OTP-01 Step 1: Enter tax identification number and location at the top right hand corner of the first page.

Nevada Other Tobacco Products Excise Tax Return OTP-01 Step 2: Enter the end date of the month you are filing for and the date by or before which the return is due.

Nevada Other Tobacco Products Excise Tax Return OTP-01 Step 3: On line 1, enter the total wholesale price of products sold or distributed. 

Nevada Other Tobacco Products Excise Tax Return OTP-01 Step 4: Enter the credit for sales to out of state customers on line 2. Document these sales on form OTP-02, which is located on the second page and must be attached to this return.

Nevada Other Tobacco Products Excise Tax Return OTP-01 Step 5: Enter the credit for sales to tribal customers and/or military members on line 3. This figure should also be documented on form OTP-02.

Nevada Other Tobacco Products Excise Tax Return OTP-01 Step 6: Enter the credit for sales of which tax was previously paid on line 4. This must be documented on form OTP-04, which is located on the fifth page.

Nevada Other Tobacco Products Excise Tax Return OTP-01 Step 7: Enter the credit for returned merchandise on line 5.

Nevada Other Tobacco Products Excise Tax Return OTP-01 Step 8: Subtract line 2 from line 1. Subtract line 4 from line 3, then subtract the resulting sum from the difference previously calculated. Subtract line 5 from the resulting difference and enter it on line 6. 

Nevada Other Tobacco Products Excise Tax Return OTP-01 Step 9: Multiply line 6 by 30% and enter the resulting product on line 7.

Nevada Other Tobacco Products Excise Tax Return OTP-01 Step 10: Multiply line 7 by .0025 and enter the resulting product on line 8.

Nevada Other Tobacco Products Excise Tax Return OTP-01 Step 11: Subtract line 8 from line 7. Enter the resulting difference on line 9. Complete the rest of the document as instructed.