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NRS 370.007 – Definitions.

As used in NRS 370.007 to 370.430, inclusive, and 370.505 to 370.530, inclusive, unless the context otherwise requires, the words and terms defined in NRS 370.008 to 370.055, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 1977, 782; A 1983, 708; 1989, 1517; 1999, 1667; 2005, 1192; 2007, 2057; […]

NRS 370.008 – “Alternative nicotine product” defined.

“Alternative nicotine product” means any noncombustible product containing nicotine that is intended for human consumption, whether chewed, absorbed, dissolved or ingested by any other means. The term does not include: 1. A vapor product; 2. A product made or derived from tobacco; or 3. Any product regulated by the United States Food and Drug Administration […]

NRS 370.009 – “Basic cost of cigarettes” defined.

“Basic cost of cigarettes” means the manufacturer’s invoice cost of cigarettes by carton to the wholesale dealer in the quantity last purchased, less all allowances in an amount not exceeding 2.5 percent of the invoice cost of cigarettes by carton, plus the full value of any cigarette revenue stamps that are affixed to the packages, […]

NRS 370.010 – “Cigarette” defined.

“Cigarette” means all rolled tobacco or substitutes therefor wrapped in paper or any substitute other than tobacco, irrespective of size or shape and whether or not the tobacco is flavored, adulterated or mixed with any other ingredient. [Part 1:192:1947; A 1951, 124]—(NRS A 1977, 782; 1989, 1517)

NRS 370.013 – “Cigarette package” defined.

“Cigarette package” means the individual pack, box or other container that contains a cigarette. The term does not include a container that itself contains other containers, such as a carton of cigarettes. (Added to NRS by 2005, 1185)

NRS 370.014 – “Cigarette rolling machine” defined.

1. “Cigarette rolling machine” means any machine that: (a) May be loaded with loose tobacco, cigarette tubes, cigarette papers or any other component related to the production of cigarettes; (b) Is designed to automatically or mechanically produce, roll, fill, dispense or otherwise manufacture cigarettes; (c) Is of a commercial grade or otherwise designed or suitable […]

NRS 370.020 – “Consumer” defined.

“Consumer” means any person who comes into possession of cigarettes in this State as a final user for any purpose other than offering them for sale as a wholesale or retail dealer. [Part 1:192:1947; A 1951, 124]—(NRS A 1973, 1006; 1977, 782)

NRS 370.025 – “Contraband tobacco products” defined.

“Contraband tobacco products” means any: 1. Counterfeit cigarettes; 2. Other counterfeit tobacco product; 3. Cigarettes or “roll-your-own” tobacco offered for sale in this State by a manufacturer, or cigarettes or “roll-your-own” tobacco of a brand family or style, that is not listed in the directory created pursuant to NRS 370.675; 4. Cigarettes bearing a tribal […]

NRS 370.0275 – “Counterfeit cigarettes” defined.

“Counterfeit cigarettes” means any cigarettes or cigarette packages: 1. Bearing false manufacturing labels; 2. Bearing counterfeit stamps; or 3. Meeting any combination of the descriptions contained in subsections 1 and 2. (Added to NRS by 2005, 1185)

NRS 370.028 – “Counterfeit stamp” defined.

“Counterfeit stamp” means any stamp that: 1. Falsely depicts a stamp approved by the Department or a tax stamp authorized pursuant to the laws of any other state governing the taxation of cigarettes; or 2. Was not sold by the Department or its agents or pursuant to the laws of any other state governing the […]

NRS 370.0285 – “Delivery sale” defined.

1. “Delivery sale” means any sale of cigarettes, cigarette paper or other tobacco products, whether the seller is located within or outside of the borders of this State, to a consumer in this State for which: (a) The purchaser submits the order for the sale by means of a telephonic or other method of voice […]

NRS 370.0295 – “Importer” defined.

“Importer” means any person in a state or territory of the United States to whom cigarettes that are manufactured outside the United States are shipped, delivered or consigned for resale. (Added to NRS by 2013, 2653)

NRS 370.0305 – “License” defined.

“License” means a license issued pursuant to NRS 370.531 to 370.597, inclusive, that authorizes the holder to conduct business as a manufacturer, a wholesale dealer or a tobacco retail dealer. (Added to NRS by 2005, 1185; A 2019, 623)

NRS 370.0315 – “Manufacturer” defined.

1. “Manufacturer” means any person who: (a) Manufactures, fabricates, assembles, processes or labels a finished cigarette; (b) Imports, whether directly or indirectly, a finished cigarette into the United States for sale or distribution in this State; or (c) Owns, maintains, operates or permits any other person to operate a cigarette rolling machine for the purpose […]

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)