1. A person may operate an estate distillery if the person:
(a) Obtains a license for the facility pursuant to chapter 369 of NRS;
(b) Complies with the requirements of this chapter; and
(c) Complies with any other applicable governmental requirements.
2. A person who operates an estate distillery pursuant to this section may:
(a) In addition to manufacturing spirits from agricultural raw materials through distillation, blend, age, store and bottle the spirits so manufactured. The person operating the estate distillery shall ensure that none of the spirits manufactured at the estate distillery are derived from neutral or distilled spirits manufactured by another manufacturer, except as authorized by paragraph (b).
(b) Blend and distill wines or malt beverages, provided any such wine or malt beverage was manufactured by:
(1) A brew pub licensed pursuant to NRS 597.230; or
(2) A winery that has been issued a wine-maker’s license pursuant to NRS 369.200 if 25 percent or more of the wine produced, blended or aged by the winery is produced, blended or aged from fruit grown in this State.
(c) Except as otherwise provided in paragraphs (g) and (h), in any calendar year, sell and transport in Nevada not more than a combined total of 75,000 cases of spirits at the estate distillery to a person who holds a license to engage in business as a wholesale dealer of liquor pursuant to chapter 369 of NRS.
(d) In any calendar year, manufacture for exportation to another state, not more than a combined total of 400,000 cases of spirits at all the estate distilleries the person operates.
(e) On the premises of the estate distillery, serve samples of the spirits manufactured at the estate distillery. Any such samples must not exceed, per person, per day, 4 fluid ounces in volume.
(f) On the premises of the estate distillery, sell the spirits manufactured at the estate distillery at retail for consumption on or off the premises. Any such spirits sold at retail for off-premises consumption must not exceed, per person, per month, 1 case of spirits and not exceed, per person, per year, 6 cases of spirits. The total amount of such spirits sold at retail for off-premises consumption must not exceed 7,500 cases per year. Spirits purchased on the premises of an estate distillery must not be resold by the purchaser or any retail liquor store. A person who operates an estate distillery shall prominently display on the premises a notice that the resale of spirits purchased on the premises is prohibited.
(g) Donate for charitable or nonprofit purposes and transport neutral or distilled spirits manufactured at the estate distillery in accordance with the terms and conditions of a special permit for the transportation of the neutral or distilled spirits obtained from the Department of Taxation pursuant to subsection 4 of NRS 369.450.
(h) Transfer in bulk neutral or distilled spirits manufactured at the estate distillery to a supplier. Any such transfer:
(1) Is taxable only when the neutral or distilled spirits are rectified and bottled in original packages for sale within this State and removed from the federally bonded premises of the supplier; and
(2) Is not a sale for the purposes of paragraph (c) or manufacturing for exportation for the purposes of paragraph (d).
(i) Subject to the provisions of subsection 3, receive wine or malt beverages in bulk from a person described in subparagraph (1) or (2) of paragraph (b), or from a wholesale dealer of alcoholic beverages who is licensed under chapter 369 of NRS and who is transferring such wine or malt beverages pursuant to NRS 597.230 or 597.240, for the purpose of distillation and blending. Wine and malt beverages so received are taxable only when the wine and malt beverages are:
(1) Distilled, blended or both, and bottled in original packages for sale within this State; and
(2) Removed from the federally bonded premises of the estate distillery.
3. A person who operates an estate distillery shall not receive a shipment of wine or malt beverages:
(a) Unless the person first notifies the Department of Taxation that the distillery will receive such a shipment; and
(b) Except as authorized by paragraph (i) of subsection 2.
4. Spirits manufactured by an estate distillery pursuant to this section may be sold in this State only after bottling in original packages.
(Added to NRS by 2017, 2586; A 2019, 2770, 2771, effective October 1, 2025)