Many high-income taxpayers talk about moving to a low-tax state. Fewer talk about what happens when their old state says, “No, you didn’t.” That is where a state tax residency audit comes in. In a residency audit, the old state tries to prove that you never truly left and that you still owe state income…
When high-income taxpayers move from a high-tax state to a low-tax state, they usually focus on big items: New home Driver’s license Voter registration 183-day rule But in a state tax residency audit, one of the most powerful tests is much more personal: Where are your “near and dear” items? The “near and dear” test…
Most people understand that big documents matter in a state tax residency audit—tax returns, deed transfers, bank records. But many wealthy taxpayers do not realize that one small form, like a fishing license application, can cause huge problems. It sounds crazy, but it is real: checking “resident” on a cheap fishing license can be used…
If you are a high-income earner in a high-tax state like New York, California, or New Jersey, you have probably heard this line: “If I spend fewer than 183 days in the state, they can’t tax me.” That simple rule sounds great. It is also wrong. For state tax residency, the 183-day rule is only…
Nevada Alcohol Delivery Laws 2025: Compliance Guide for Las Vegas Businesses Nevada alcohol delivery laws have evolved significantly since the pandemic, creating new opportunities and compliance challenges for Las Vegas businesses. While Nevada state law permits alcohol delivery under specific conditions, local jurisdictions—including the City of Las Vegas, Clark County, and other municipalities—maintain their own…
Introduction: A Defining Moment for Estate Tax Law As of January 1, 2026, the federal estate, gift, and generation-skipping transfer (GST) tax exemption rises to an unprecedented $15 million per person and $30 million per married couple under the One Big Beautiful Bill (OBBB), signed into law July 4, 2025 This change isn’t merely an…
The elevated, permanent federal estate, gift, and GST tax exemption—$15million per individual / $30million per married couple—as of January 1, 2026, indexed annually. How this averts the prior TCJA sunset, which would have reverted exemption levels to around $7million per person. The newfound planning possibilities—especially via dynasty trusts and multigenerational strategies. It also covers the…
Tipping has long been a vital part of income for millions of service industry workers—from servers and bartenders to hair stylists and ride-share drivers. Yet, for decades, tips have been fully included in taxable income, reducing the benefit in take-home pay. That changes with the One Big Beautiful Bill Act (OBBBA) of 2025. Within this…
1. Making Key Provisions Permanent OBBBA cements several TCJA-era tax provisions for businesses, including: 100% bonus depreciation, R&D expensing (immediate deduction), Section 199A passthrough deduction, and Relaxed limits on business interest expense deduction. These extensions offer businesses long-term certainty for capital planning. 2. 100% Bonus Depreciation Preserved The provision allowing businesses to fully expense qualified assets…
In a major shift after the Tax Cuts and Jobs Act (TCJA) of 2017 capped the State and Local Tax (SALT) deduction at $10,000, the One Big Beautiful Bill Act (OBBBA) of 2025 revives pent-up relief for taxpayers—at least temporarily. Starting in 2025, the SALT deduction cap doubles to $40,000 for households earning up to…
Why Californians Are Moving to Nevada — And Why the Tax Consequences Matter Every year, more Californians pack up and relocate to Nevada, lured by no state income tax, a pro-business environment, and a lower cost of living. But if you’re making this move, don’t overlook the complex tax issues that follow you—especially if you…
What is Corporate Real Estate? Commercial real estate is all real property used by a company for its operational purposes. It provides companies with a productive environment to house employees, manufacture and distribute products, and provide services to consumers. This branch of real estate is associated with every class of property, land, and buildings. What…
Navigating the Legal Complexities for Trust Companies Trust companies operate within a complex legal framework. Due to the services they offer to their clients, they are primarily governed by banking law, fiduciary principles, and regulatory oversight. Firms that hope to succeed must understand the most important legal considerations applicable to trust companies. While Nevada is…
What Are the Strategic Objectives of Mergers and Acquisitions? Mergers and acquisitions (M&A) are pathways for companies to attain various objectives by coming together on roughly equal terms and amalgamating into one legal entity. The decision is usually mutual between the two parties, enabling them to enjoy more significant economies of scale while enhancing market…
Essential Information About Liquor Licensing When considering establishing any type of business that will potentially sell alcohol, understanding the nuances of liquor law and the licensing process is a key step to ensure you avoid costly mistakes. At the state level, Nevada’s Department of Taxation oversees liquor licensing. Still, local municipalities set specific rules that…
The Nevada legislature recently enacted AB 181 which prohibits employers from requiring an employee to be physically present at his or her place of work in order to inform his or her employer that (i) he or she is sick; or (ii) he or she has sustained an injury that is not work-related and cannot…
Matt Saltzman, a lawyer based in Las Vegas. Matt discusses the unique practice areas of his firm, including business licensing, liquor licensing, and financial services. He also shares his experience of building a law practice from scratch in a new and growing city. Matt emphasizes the importance of taking calculated risks and explains how he attracts…
Bars have long faced a dilemma in unincorporated Clark County, Nevada. They must either apply for a tavern license, which is subject to various location restrictions, or apply for a supper club license, which is subject to substantial regulatory requirements, such as the need to ensure that food sales make up at least 50% of…
Beginning on October 1, 2023, all Nevada wineries will have the ability to open up one additional location to sell wine at retail or serve by the glass pursuant to Senate Bill 259. This comes with one caveat, if less than 25% of the wine is produced, aged, or blended from fruit grown or honey…
The City of Las Vegas is continuing to incentivize its burgeoning “Brewery Row,” located primarily within its downtown Arts District, by waiving the City’s $5,000 application fee associated with obtaining a liquor license. There are now six breweries and taprooms along with many restaurants, art galleries, other nightlife activities, and more in Brewery Row. This…
On April 4, 2023, the Clark County Board of Commissioners (the “Board”) discussed three liquor related potential amendments: (1) to restrict where package liquor licensees may display liquor; (2) to allow apartment complexes to operate beer gardens for its residents and guests; and (3) to allow deliveries of alcoholic beverages by retail liquors stories and…
What is the legal drinking age in Las Vegas Nevada? Generally, under Nevada law, any person, including a business and its employees, who knowingly sells or furnishes an alcoholic beverage to a person under 21 (a “minor”) is guilty of a misdemeanor. Local jurisdictions also establish penalties for businesses that allow minors into certain areas…
On November 15, 2022, the Board of Clark County Commissioners (the “Board”) discussed a possible amendment of the Clark County liquor code to require certain package liquor licensees to establish plans to prevent access to liquor by minors and/or to require liquor to be stored in an enclosed and/or isolated area within the store. This…
On October 20, 2022, the Carson City Board of Supervisors (the “Board”) amended the Carson City Municipal Code (the “Code”) to allow breweries with a tasting room as a conditional use within the Tourist Commercial zoning district. The Board recognized the growing popularity of microbreweries and brew pubs in Nevada as opposed to large scale…
On October 4, 2022, the Board of Clark County Commissioners (the “Board”) held a meeting to discuss a possible ordinance regulating County hookah businesses. The Clark County Department of Business License (“CCBL”) and Las Vegas Metropolitan Police Department (“Metro”) identified concerns about the number of hookah establishments they believe are operating outside the bounds of…
The demand for expanded alcohol delivery options in Nevada remains high as the Nevada Department of Taxation finalizes new alcohol delivery regulations. Saltzman Mugan Dushoff, PLLC shareholder, Ryan Saxe, was quoted in a recent article in the Las Vegas Sun’s Vegas Inc. publication titled, “Demand grows for streamlined local liquor-delivery laws.” “Our clients are trying to meet their…
From agriculture to tourism and mining to machining, Nevada is a business friendly state to begin a small business opportunity. 1. Purchase a Franchise Chain businesses from all over the world are looking to expand. Why not bring your favorite brand to your neighborhood? Reputable franchise brands are looking for partners in cities like Las…
On March 26, 2020, as a result of the coronavirus pandemic, the City of Las Vegas allowed certain liquor retailers to offer curbside services and deliveries upon issuance of a time limited permit. These permits will not be renewed following their expiration on June 30, 2022. However, the City of Las Vegas recently approved an amendment…
The Clark County, Nevada Business License Director has announced that it will begin rolling back certain temporary privileges that were afforded to retailers in response to the pandemic. In March 2020, Clark County began approving temporary curbside package beer and wine licenses for certain licensed restaurants. Those restaurants have been able to renew those licenses since that…
The Clark County Board of Commissioners is scheduled to conduct a public hearing an approve an ordinance to allow certain businesses to have a drive-thru and/or walk-up window with a liquor license under certain conditions. Businesses affected by this ordinance include restaurants, Category 2 restaurants, retail beer licensees, retail beer and wine licensees, retail wine licensees, specialty…
Nevada liquor laws promote the establishment of local microbreweries as consumers’ beer preferences are quickly moving to craft beer. Savvy craft beer-business owners who understand these brewpub license laws may sell craft beer at a higher profit margin or a lower cost to the consumer by becoming a brewpub. Nevada brewpubs may not only brew…
The moratorium on new package liquor licenses in the City of Reno will expire at the end of this year. Starting in January, the Reno Business License Department will begin accepting new applications for package liquor licenses for convenience stores, liquor stores, and other retailers who may not have previously been eligible. The Reno City Council is…
The City of Las Vegas has announced that it is in the early stages of amending its liquor code. Proposed changes include an overhaul of liquor license categories as well as new land use requirements. The draft ordinance includes changes to the applications costs and procedures as well as new regulations for different types of…
The Nevada Department of Taxation has published a letter summarizing recent changes to Nevada’s liquor laws. One recent change was the creation of a framework for licensed retailers and unaffiliated third-party delivery support services to deliver alcoholic beverages to Nevada customers. The Department’s letter provides that Nevada law was “amended to allow a retail liquor store or a…
The Pioneer Saloon has remained opened and operating through a change in ownership this year. The Saloon’s new ownership has vowed to keep its history alive. The historic Nevada landmark first opened its doors and began operating over 100 years ago. The saloon’s colorful history makes it a popular destination for tourists, travelers, and locals. Following the change…
Trust companies have the unique ability to act as a trustee — a person or company that administers financial assets for the benefit of someone else. If you are interested in learning how to form a trust company, we can help you through the process. Saltzman Mugan Dushoff, PLLC is the preeminent financial institutional law…
Have you read the first article in our Trust Company series? Read about forming successful trust companies now. By several measures, Nevada offers numerous benefits as a state in which to incorporate and operate a trust company: No State Tax. Nevada has no state corporate or personal income tax, which means it does not tax…
Saltzman Mugan Dushoff, PLLC has a robust practice advising clients on trust company matters. We have worked with clients to charter many Nevada retail trust companies. We also routinely represent clients who form family trust companies that may be licensed or unlicensed. In Nevada, a natural person can act as a trustee of a trust…
The city of Las Vegas has announced that it is offering incentives to craft breweries and brew pubs looking to open in the newly created “Brewery Row” in the downtown Las Vegas Arts District. The Las Vegas City Council approved a waiver of certain alcoholic beverage license charges for qualifying businesses located in Brewery Row. The incentive…
Governor Sisolak has recently signed SB 307 which makes various changes to NRS Chapters 369 and 597 concerning the sale of alcoholic beverages. Section 4.7 of the Bill paves the way for licensed retailers and unaffiliated third party delivery support services acting on behalf of the retailers to deliver alcoholic beverages to Nevada customers. The Bill requires the Nevada…
Restaurants financially impacted by the COVID-19 pandemic are now eligible to apply for assistance under the Restaurant Revitalization Fund. The American Rescue Plan Act established the Restaurant Revitalization Fund (RRF) to provide funding to help restaurants and other eligible businesses keep their doors open. This program will provide restaurants with funding equal to their pandemic-related…
The Las Vegas City Council has approved an ordinance expanding alcohol delivery opportunities for City of Las Vegas retailers. The ordinance makes the following two sets of changes: The ordinance expands the types of businesses that are eligible for applying for and obtaining an ancillary alcohol delivery license. Under pre-existing code, only certain grocery stores were eligible…
As the federal and state governments continue to make progress towards distributing the COVID-19 vaccine, employers may wonder what potential issues could arise in the event they decide to make the vaccine mandatory for their employees. The EEOC released some initial guidance on December 16, 2020, with respect to the potential impact of such a…
The City of Las Vegas is discussing a bill that would permanently expand the types of businesses that would be eligible to deliver alcoholic beverages. Currently, only grocery stores may obtain a delivery license in Las Vegas. If enacted, the new bill would allow any business holding a City of Las Vegas off-sale alcohol license, including restaurants…
As part of the response to COVID-19, Nevada Governor Sisolak has announced a set of new restrictions on businesses and gatherings. Governor Sisolak has declared that Nevada will be on a “pause” for three weeks beginning at 12:01 AM on Tuesday, November 24th. The Governor indicated that the restrictions during the three-week pause are subject…
Reno, Nevada will likely extend a moratorium on the issuance of new package liquor licenses at tomorrow’s City Council Meeting. The moratorium prohibits the City of Reno from accepting any applications for an alcoholic beverage package license or wine and beer package privilege licenses, unless the business meets specific identified exceptions. Those exceptions notably include:…
Bars throughout Nevada may re-open beginning at 11:59 P.M. on Sunday September 20th. Nevada’s COVID-19 Mitigation and Management Task Force voted today to allow bars, taverns, wineries, breweries and distilleries to re-open in Clark and Elko Counties. Although both counties continue to have elevated risks of the spread of the virus, Nevada’s COVID-19 Mitigation and…
Bars and taverns in certain parts of Nevada will begin to re-open following months of closures. The Nevada COVID-19 Mitigation and Management Task Force decided to allow bars to re-open in Washoe County, including the Cities of Reno and Sparks, and the town of Pahrump in Nye County. The bars, taverns, wineries, distilleries, breweries and…
North Las Vegas will soon begin licensing brew pubs and other liquor manufacturing businesses. Because North Las Vegas does not currently have any regulations in place for any category of liquor manufacturer, it is the only jurisdiction in Southern Nevada that does not have operating breweries or brew pubs. The North Las Vegas City Council…
On August 20th, the Nevada COVID-19 Mitigation and Management Task Force approved action plans requiring certain liquor licensees to remain closed or otherwise restricted. Notably, the Task Force extended the closures of bars, pubs, taverns, breweries, distilleries, and wineries in Elko, Washoe, and Clark Counties. Bars in Nye County outside the town of Pahrump may re-open. However,…
On August 4, 2020, the Clark County Board of County Commissioners approved a temporary ordinance capping restaurant delivery fees. This ordinance is the first of its kind in Nevada and follows a new trend in major cities across the United States. The Commissioners approved the fee cap unanimously under their emergency powers. The ordinance will…
As the COVID-19 pandemic continues to disrupt employers and the way that they traditionally do business, many companies are making changes to their workforce and compensation structure in order to manage their expenses. Nevada employers who are considering a decrease in employee compensation should make sure that they do so in compliance with relevant state…
Clark County Business License has announced that it is temporarily suspending late penalties and fees and other disciplinary actions for Clark County businesses while the community deals with the impacts of the Coronavirus. Specifically, the following actions will be taken: 1. Penalties and late fees will not be assessed on business licenses that become due…
In response to our requests on behalf of our clients the City of Las Vegas now will allow curbside pickup of alcohol with food orders for certain retailers. Click here for more info.
With the COVID-19 pandemic in full swing, many employers are allowing employees to work from home in order to facilitate social distancing and ensure compliance with state and local government orders. It is important that employers document their policies with respect to employees who telecommute to limit potential liability and make sure that expectations are…
For the past several years, there has been much uncertainty as to when an arbitration provision can be enforced pursuant to Nevada law. Adopted in 2013, NRS 597.995 provides that an enforceable arbitration provision must include “specific authorization” indicating that the person has affirmatively agreed to arbitrate all disputes concerning the agreement. Subsequent to the…
The Nevada legislature recently passed AB 248 which places new limits on confidentiality provision found in certain settlement agreements. Effective July 1, 2019, a settlement agreement must not contain a provision that prohibits or otherwise restricts a party from disclosing factual information relating to a claim in a civil or administrative action if the claim…
In 2017, Nevada enacted a new statute, NRS 613.195, which codifies its approach to the enforcement of non-competition and non-solicitation agreements. As the Nevada Supreme Court has yet to provide any meaningful guidance as to how its provisions should be interpreted, the specific language of NRS 613.195 is the best indicator as to how a…
It is important that Nevada-based employers have a strong grasp on our state-specific minimum wage and overtime laws. Certain Nevada employees are entitled to higher wages compared to what is required under federal laws such as the Fair Labor Standards Act. Pursuant to Article 15, Section 16(A) of the Nevada State Constitution, there is a…
Pursuant to Article 15, Section 16(A) of the Nevada State Constitution, an employer who provides certain health benefits to an employee is permitted to pay that employee a minimum wage of only $7.25, while an employer who does not provide sufficient health benefits to an employee must pay that employee a higher minimum wage of…
Governor Steve Sisolak recently signed AB 132 into law for the State of Nevada. As an initial matter, this law does not become effective until January 1, 2020. While it is possible that the Nevada Labor Commissioner may publish additional guidance prior to that date, at this point businesses are forced to rely on the…
Clark County, Nevada amended its Liquor Code on Tuesday September 4, 2018 when the County Board of Commissioners approved an ordinance making various changes to the Clark County Liquor Code facilitating retail liquor operations. We have been working with Clark County representatives on these changes for several years and are pleased that the new laws have…
Nevada seems a natural fit for craft breweries. However, the craft beer scene has been slow to evolve. Visitors are pushing for more beer diversity, asking for local brews.
In the recent 2017 Session, the Nevada Legislature enacted two bills that present changes and new opportunities for Nevada’s alcohol industry. These bills include Senate Bill 199 and Assembly Bill 431. “Estate Distilleries” Nevada law currently allows for the operation of craft distilleries, which are establishments authorized to manufacture and sell distilled spirits made from…
The Las Vegas Review Journal reports that while new Nevada recreational marijuana legislation gives state licensed liquor wholesalers first right to act as marijuana distributors, few are showing a serious desire to do so. The role of the federal government’s TTB in licensing and regulating state licensed liquor wholesalers seems to be a factor.
Robot bartenders selling liquor have arrived in Las Vegas! We have had a number of inquiries over the years as to how a Nevada liquor retailer could provide automated on-sale liquor to customers. While the use of vending machines or self service taps can be tricky, this service by Las Vegas business Robotic Innovations is being introduced…
On January 10, 2017 the Clark County, Nevada Department of Business License proposed a number of changes to its liquor code. The proposed changes are: Allowing for sale of “growlers” from certain package licensees Allowing restaurant floor plan flexibility by allowing a business to submit a security plan rather than mandatory physical barriers between bars…
A recent article in the Las Vegas Review Journal discusses trends in Nevada’s liquor industry. Business seems to be increasing in all categories. The article also includes a nice summary of Nevada winery law, which is quickly evolving after new legislation was enacted in 2015. The full article is at the link: Click Here
Nevada cities and counties are responsible for issuing retail liquor licenses, and the application process varies from one municipality to another. For the Las Vegas area, the application process is different for the cities of North Las Vegas, the City of Las Vegas, Boulder City, Henderson County, and Clark County. So depending on the exact…
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