There is a newer version of the Nevada Revised Statutes
2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370 Tobacco: Licenses and Taxes; Supervision of Manufacturers
NRS 370.037 "Sale at wholesale" defined.
NRS 370.037 "Sale at wholesale" defined. "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)
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