NRS 370.055
“Wholesale dealer” defined.

“Wholesale dealer” means:

1.

Any person located within the borders of this State who:

(a)

Brings or causes to be brought into this State any unstamped cigarettes purchased from the manufacturer; or

(b)

Brings or causes to be brought into this State any stamped cigarettes purchased from a licensed wholesale dealer for the purpose of resale to anyone other than a consumer.

2.

Any person who manufactures or produces cigarettes within this State and who sells or distributes them within the State.

3.

Any person located outside of the borders of this State, who sells stamped cigarettes to licensed retail dealers or other wholesale dealers in this State.

Source: Section 370.055 — “Wholesale dealer” defined., https://www.­leg.­state.­nv.­us/NRS/NRS-370.­html#NRS370Sec055.

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

§ 370.055’s source at nv​.us