2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370 Tobacco: Licenses and Taxes; Supervision of Manufacturers
NRS 370.0285 "Delivery sale" defined.
NRS 370.0285 "Delivery sale" defined.
1. "Delivery sale" means any sale of cigarettes, 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 transmission, the mail or any other delivery service, or the Internet or any other on-line service; or
(b) The cigarettes are delivered by mail or the use of another delivery service.
2. For the purpose of this section, any sale of cigarettes to a natural person in this State who does not hold a current license as a wholesale or retail dealer constitutes a sale to a consumer.
(Added to NRS by 2005, 1185)
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