2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370 Tobacco: Licenses and Taxes; Supervision of Manufacturers
NRS 370.140 Scope of license; prohibited sales and purchases.
NRS 370.140 Scope of license; prohibited sales and purchases.
1. A current license as a:
(a) Manufacturer authorizes the holder thereof to sell cigarettes anywhere within the borders of this State to a wholesale dealer who holds a current license.
(b) Wholesale dealer authorizes the holder thereof to:
(1) Purchase cigarettes from any manufacturer or wholesale dealer who holds a current license; or
(2) Sell cigarettes anywhere within the borders of this State to any Indian tribe listed by the Department pursuant to NRS 370.085 or any wholesale or retail dealer who holds a current license.
(c) Retail dealer authorizes the holder thereof to:
(1) Purchase cigarettes from any wholesale dealer who holds a current license; or
(2) Sell cigarettes anywhere within the borders of this State to any consumer.
2. No person who holds a current license as a:
(a) Manufacturer may sell cigarettes within the borders of this State to any person other than a wholesale dealer who holds a current license.
(b) Wholesale or retail dealer may purchase cigarettes for sale within the borders of this State or sell cigarettes within the borders of this State except as authorized pursuant to subsection 1.
[Part 9:192:1947; A 1949, 598; 1943 NCL 6528.09]-(NRS A 1965, 1246; 2005, 1194)
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