NRS 370.070 – Applicability.
The provisions of NRS 370.007 to 370.430, inclusive, do not apply to: 1. Common carriers while engaged in interstate commerce which sell or furnish cigarettes on their trains, buses or airplanes; 2. A person entering this state with a quantity of cigarettes for household or personal use which is exempt from federal import duty; and […]
NRS 370.073 – Manufacturer, wholesale dealer and retail dealer to maintain with Department current mailing and electronic mail addresses.
Each manufacturer, wholesale dealer and retail dealer shall: 1. For the purpose of receiving any notification from the Department pursuant to this chapter, maintain with the Department: (a) A permanent mailing address; and (b) An electronic mail address. 2. Provide written notice to the Department of any change in the information specified in subsection 1 […]
NRS 370.0751 – Imposition of excise tax on cigarettes by governing body of Indian reservation or colony.
1. The governing body of an Indian reservation or Indian colony may impose an excise tax on any cigarettes sold on the reservation or colony. 2. If an excise tax is imposed, the governing body may establish procedures for collecting the excise tax from any cigarette dealer authorized to do business on the reservation or […]
NRS 370.077 – Cigarette taxes are direct taxes upon consumer.
All taxes paid under the provisions of this chapter are direct taxes upon the consumer and are precollected for convenience only. Taxes paid by persons other than the consumer are advances, and shall be added to the selling price of the cigarettes. (Added to NRS by 1977, 782)
NRS 370.054 – “Vapor product” defined.
“Vapor product”: 1. Means any noncombustible product containing nicotine or any other substance that employs a heating element, power source, electronic circuit or other electronic, chemical or mechanical means, regardless of the shape or size thereof, that can be used to produce vapor from nicotine or any other substance in a solution or other form, […]
NRS 370.055 – “Wholesale dealer” defined.
“Wholesale dealer” means: 1. Any person located within the borders of this State who: (a) Brings or causes to be brought into this State any unstamped cigarettes purchased from the manufacturer; or (b) Brings or causes to be brought into this State any stamped cigarettes purchased from a licensed wholesale dealer for the purpose of […]
NRS 370.0317 – “Other counterfeit tobacco product” defined.
“Other counterfeit tobacco product” means any other tobacco product or tobacco product package bearing a false manufacturing label. (Added to NRS by 2007, 2056)
NRS 370.0318 – “Other tobacco product” defined.
“Other tobacco product” means any tobacco of any description, any vapor product, any alternative nicotine product or any product made from tobacco, other than cigarettes. (Added to NRS by 2007, 2056; A 2015, 2496; 2019, 3590)
NRS 370.032 – “Place of business” defined.
“Place of business” means, for a person engaged in business as: 1. A wholesale dealer, any location from which cigarettes are distributed or where cigarettes are warehoused, stored or affixed with stamps; or 2. A retail dealer, any store, stand, outlet or other location through which cigarettes are distributed or sold to a consumer. (Added […]
NRS 370.0325 – “Qualified tribal land” defined.
“Qualified tribal land” means any real property: 1. For which legal title is vested in, or held in trust for the benefit of, an Indian tribe or an individual Native American, and which is subject to restrictions against alienation pursuant to federal law; and 2. Over which an Indian tribe exercises governmental power. (Added to […]