Wholesale marijuana tax · cultivation facility
Cultivation Wholesale Excise Tax Return
File your monthly wholesale excise tax return for sales to Three Nations Cannabis. Returns are due by the end of the month following the reporting month.
You only need to file for months in which sales occurred.
Tribal-land transactions. Under NRS 223.250, the Nevada Department of Taxation has confirmed that when the first wholesale sale of cannabis occurs on Tribal land, the Wholesale Marijuana Tax is owed to the tribe you are transacting with. See the Department's October 9, 2025 memo to all cannabis licensees for details.
1
Reporting period
The month this return covers. Returns are due by the end of the following month.
2
Business information
Enter your cultivation METRC number below and your CEA supplier license # and business name will fill in automatically.
CEA-SUP-
-
Invalid entry — enter a valid email address.
3
Wholesale sales by product
Enter the total taxable sale price for each product type sold this month — enter 0 if you had none. Kief is reported under Small / popcorn bud.
| Product | Sale price * | |
|---|---|---|
| 1 | Small / popcorn budFlowering-stage product, nickel-sized or smaller |
$
|
| 2 | Cannabis flower / bud |
$
|
| 3 | Leaves / trim / shake |
$
|
| 4 | Pre-rolled jointsBasis of total cannabis weight per METRC |
$
|
| 5 | Total combined taxable value | $0.00 |
4
Tax calculation
Tax is calculated automatically at 15% of the transacted price. Enter any prior-period credit issued by the Compliance Department.
| 6 | Total calculated taxLine 5 × 15% | $0.00 |
| 7 | Credits from overpaymentOnly if issued by the Department |
$
|
| 8 | Net tax due | $0.00 |
5
Penalty & interest
Returns have a grace period through the end of the month following the return month — a July return is due by August 31 and becomes late starting September 1. Days late is calculated for you, starting from the first day after the grace period ends through the date you sign below.
Questions about a penalty or interest charge? Email compliance@colonyenterpriseauthority.org or call (775) 420-6010.
1–10 days · 2%
11–15 days · 4%
16–20 days · 6%
21–30 days · 8%
31+ days · 10%
| 9 | PenaltyApplied tier × Line 8 | $0.00 |
| 10 | Interest0.75% of Line 6 per month late | $0.00 |
| 11 | Previous debitOutstanding liability from prior filings |
$
|
6
Payment
Choose how you'll pay, then enter the amount below. Cash payments are not accepted.
$
$0.00
7
Supporting documents
Attach a copy of your executed purchase contract(s) or sales invoice(s) — required for the Department to verify the sale price.
8
Certification and Signature
Date of signature:
Complete the certification above to file.
Before filing, fix the following: