2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370 Tobacco: Licenses and Taxes; Supervision of Manufacturers
NRS 370.3735 Certain sales at wholesale exempted.
NRS 370.3735 Certain sales at wholesale exempted. The provisions of NRS 370.371 to 370.379, inclusive, do not apply to a sale at wholesale made:
1. As an isolated transaction and not in the usual course of business;
2. When cigarettes are advertised, offered for sale or sold in a bona fide clearance sale for the purpose of discontinuing trade in the cigarettes, and the advertisement, offer to sell or sale states the reason therefor and the quantity of cigarettes advertised, offered for sale or to be sold;
3. When cigarettes are advertised, offered for sale or sold as imperfect or damaged and the advertising, offer to sell or sale states the reason therefor and the quantity of cigarettes advertised, offered for sale or to be sold;
4. When cigarettes are sold upon the final liquidation of a business; or
5. When cigarettes are advertised, offered for sale or sold by a fiduciary or other officer acting under the order or direction of a court.
(Added to NRS by 1989, 1515)
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