NRS 370.0285
“Delivery sale” defined.

1.

“Delivery sale” means any sale of cigarettes, whether the seller is located within or outside of the borders of this State, to a consumer in this State for which:

(a)

The purchaser submits the order for the sale by means of a telephonic or other method of voice transmission, the mail or any other delivery service, or the Internet or any other on-line service; or

(b)

The cigarettes are delivered by mail or the use of another delivery service.

2.

For the purpose of this section, any sale of cigarettes to a natural person in this State who does not hold a current license as a wholesale or retail dealer constitutes a sale to a consumer.

Source: Section 370.0285 — “Delivery sale” defined., https://www.­leg.­state.­nv.­us/NRS/NRS-370.­html#NRS370Sec0285.

370.001
Definitions. 370.003
“Alternative nicotine product” defined. 370.005
“Basic cost of cigarettes” defined. 370.007
Definitions. 370.008
“Alternative nicotine product” defined. 370.009
“Basic cost of cigarettes” defined. 370.010
“Cigarette” defined. 370.013
“Cigarette package” defined. 370.014
“Cigarette rolling machine” defined. 370.015
“Cigarette vending machine operator” defined. 370.020
“Consumer” defined. 370.025
“Contraband tobacco products” defined. 370.027
“Cost to the wholesale dealer” defined. 370.028
“Counterfeit stamp” defined. 370.029
“Delivery service” defined. 370.031
“Licensee” defined. 370.032
“Place of business” defined. 370.033
“Retail dealer” defined. 370.035
“Sale” and “to sell” defined. 370.037
“Sale at wholesale” defined. 370.042
“Secretary” defined. 370.048
“Stamp” defined. 370.052
“Tobacco product package” defined. 370.054
“Vapor product” defined. 370.055
“Wholesale dealer” defined. 370.070
Applicability. 370.073
Manufacturer, wholesale dealer and retail dealer to maintain with Department current mailing and electronic mail addresses. 370.077
Cigarette taxes are direct taxes upon consumer. 370.0275
“Counterfeit cigarettes” defined. 370.0285
“Delivery sale” defined. 370.0295
“Importer” defined. 370.0305
“License” defined. 370.0315
“Manufacturer” defined. 370.0317
“Other counterfeit tobacco product” defined. 370.0318
“Other tobacco product” defined. 370.0325
“Qualified tribal land” defined. 370.0751
Imposition of excise tax on cigarettes by governing body of Indian reservation or colony.
Last Updated

Jun. 24, 2021

§ 370.0285’s source at nv​.us