Nevada Revised Statutes 369.345 – Exemption for certain wine produced on premises of instructional wine-making facility; credit or refund
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1. No excise tax may be imposed upon wine produced on the premises of an instructional wine-making facility if the wine is used, consumed or disposed of on the premises of the facility or distributed to persons for household or personal use in the manner authorized by NRS 597.245.
Terms Used In Nevada Revised Statutes 369.345
- Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
- instructional wine-making facility: means an instructional wine-making facility operated pursuant to NRS 597. See Nevada Revised Statutes 369.035
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
- wine: means any alcoholic beverage obtained by the fermentation of the natural content of fruits or other agricultural products containing sugar. See Nevada Revised Statutes 369.140
2. If a person pays the tax on any wine which is exempt from the tax pursuant to this section, the person may obtain a credit or refund with respect to the tax so paid in the manner provided by the Department.