“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 […]
“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 […]
“Retail dealer” means any person, whether located within or outside of the borders of this State, who sells or distributes cigarettes to a consumer within the State. (Added to NRS by 1973, 1005; A 1977, 783; 2005, 1192)
“Sale” or “to sell” includes any of the following, except when performed by a licensed logistics company or by the operator of a licensed warehouse or distribution center: 1. To exchange, barter, possess or traffic in; 2. To solicit or receive an order for; 3. To keep or expose for sale; 4. To deliver for […]
“Sale at wholesale” means a bona fide transfer of title to cigarettes for a valuable consideration, made in the ordinary course of trade or in the usual conduct of the wholesale dealer’s business, to a retail dealer for the purpose of resale. (Added to NRS by 1989, 1514)
“Secretary” means the Secretary of the United States Department of the Treasury. (Added to NRS by 2005, 1185)
“Stamp” means the indicia required to be placed on a cigarette package that evidences payment of the taxes on cigarettes imposed pursuant to NRS 370.0751 and 370.165. (Added to NRS by 2005, 1186)
“Tobacco product package” means the individual pack, box or other container that contains any other tobacco product. The term does not include a container that itself contains other containers. (Added to NRS by 2007, 2056)
“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, […]
“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 […]
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 […]
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 […]
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 […]
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)
