2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370 Tobacco: Licenses and Taxes; Supervision of Manufacturers
NRS 370.440 Definitions.

NRS 370.440 Definitions. As used in NRS 370.440 to 370.503, inclusive, unless the context otherwise requires:

1. "Retail dealer" means any person who is engaged in selling products made from tobacco, other than cigarettes, to customers.

2. "Sale" means any transfer, exchange, barter, gift, offer for sale, or distribution for consideration of products made from tobacco, other than cigarettes.

3. "Ultimate consumer" means a person who purchases a product made from tobacco, other than cigarettes, for his or her household or personal use and not for resale.

4. "Wholesale dealer" means any person who:

(a) Brings or causes to be brought into this State products made from tobacco, other than cigarettes, purchased from the manufacturer or a wholesale dealer and who stores, sells or otherwise disposes of those products within this State;

(b) Manufactures or produces products made from tobacco, other than cigarettes, within this State and who sells or distributes those products within this State to other wholesale dealers, retail dealers or ultimate consumers; or

(c) Purchases products made from tobacco, other than cigarettes, solely for the purpose of bona fide resale to retail dealers or to other persons for the purpose of resale only.

5. "Wholesale price" means:

(a) Except as otherwise provided in paragraph (b), the established price for which a manufacturer sells a product made from tobacco, other than cigarettes, to a wholesale dealer before any discount or other reduction is made.

(b) For a product made from tobacco, other than cigarettes, sold to a retail dealer or an ultimate consumer by a wholesale dealer described in paragraph (b) of subsection 4, the established price for which the product is sold to the retail dealer or ultimate consumer before any discount or other reduction is made.

(Added to NRS by 1983, 707; A 1991, 655, 2281; 1997, 1504; 2001, 1595)