A Nevada alcohol tax bond, officially the Bond to Secure Performance Under Title 32, guarantees that alcohol importers, wholesalers, brewers, and winemakers pay their excise taxes, interest, and penalties to the Nevada Department of Taxation. The required bond amount is set by your monthly tax liability and generally ranges from $2,000 to $150,000. You pay an annual premium, usually 1% to 10% of the bond amount, not the full sum and based on your credit history and financial strength.
| Item | Detail |
|---|---|
| Also called | Bond to Secure Performance Under Title 32, Liquor Tax Bond |
| Who requires it | Nevada Department of Taxation |
| Governing law | NRS Chapter 369 |
| Bond amount | $2,000 to $150,000, based on monthly tax liability |
| Premium | 1% to 10% of the bond amount per year |
| Small bonds | Often start near $20 per $1,000 of coverage, about $100 minimum |
| Exemption | 5 consecutive years of satisfactory tax payments |
Who needs a Nevada alcohol tax bond?
Any business that imports, sells, or distributes liquor within Nevada needs this bond, as set out in NRS Chapter 369. It secures payment of all excise taxes, interest, and penalties owed to the Nevada Department of Taxation.
There is an exemption. Licensed wholesalers, importers, brewers, and winemakers who have kept a satisfactory tax payment record for five consecutive years can apply to the Department of Taxation to drop the bond requirement.
How much does it cost?
You do not pay the full bond amount. You pay an annual premium.
- Premium: usually 1% to 10% of the total bond amount
- Small bonds: for amounts under $25,000, premiums often start near $20 per $1,000 of coverage, with a minimum annual fee around $100
- Your rate depends on credit. Applicants with excellent credit receive the lowest rates.
The bond limit itself is tied to your monthly tax liability and generally falls between $2,000 and $150,000.
How to apply and file
- Submit an online application with a licensed surety provider.
- Provide your 10-digit State Taxpayer ID, business address, and required bond amount.
- The surety reviews your credit and application to set your premium.
- File the finalized bond with the Nevada Department of Taxation.
Frequently asked questions
Who has to carry a Nevada liquor tax bond?
Any business importing, selling, or distributing liquor in Nevada under NRS Chapter 369.
How is the bond amount decided?
By your monthly tax liability. It generally ranges from $2,000 to $150,000.
Can I avoid the bond?
Yes, if you have maintained a satisfactory tax payment record for five consecutive years, you can apply to the Department of Taxation for an exemption.
What does the bond actually cover?
Payment of your alcohol excise taxes, plus any interest and penalties owed to the state.
What do I need to apply?
Your 10-digit State Taxpayer ID, your business address, and your required bond amount.
