2020 Nevada Revised Statutes
Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers
NRS 370.0315 - "Manufacturer" defined.
1. "Manufacturer" means any person who:
(a) Manufactures, fabricates, assembles, processes or labels a finished cigarette;
(b) Imports, whether directly or indirectly, a finished cigarette into the United States for sale or distribution in this State; or
(c) Owns, maintains, operates or permits any other person to operate a cigarette rolling machine for the purpose of producing, filling, rolling, dispensing or otherwise manufacturing cigarettes.
2. The term does not include a natural person who uses a handheld or manually operated machine or device to produce cigarettes using "roll-your-own" tobacco if the cigarettes produced are for personal consumption and not for sale, resale or any other profit-making endeavor.
(Added to NRS by 2005, 1185; A 2015, 2957)
