NRS 370.323
Prerequisites to mailing or shipment of cigarettes

  • requests for electronic mail addresses of prospective purchasers.

1.

A person shall not cause the mailing or shipment of cigarettes in connection with an order for a delivery sale unless the person accepting the order first:

(a)

Obtains from the prospective purchaser a certification which includes:

(1)

Reliable confirmation that the purchaser is at least 18 years of age; and

(2)

A statement signed by the prospective purchaser in writing and under penalty of perjury which:
(I) Certifies the prospective purchaser’s address and date of birth;
(II) Confirms that the prospective purchaser understands that signing another person’s name to such certification is illegal and that sales of cigarettes to children under 18 years of age are illegal under the laws of this State; and
(III) Confirms that the prospective purchaser desires to receive mailings from a tobacco company.

(b)

Makes a good faith effort to verify the information contained in the certification provided by the prospective purchaser pursuant to paragraph (a) against any federal or commercially available database established for that purpose.

(c)

Sends to the prospective purchaser, by electronic mail or other means, a notice which meets the requirements of subsection 2 and requests confirmation that the order for the delivery sale was placed by the prospective purchaser.

(d)

Receives from the prospective purchaser confirmation, pursuant to the request described in paragraph (c), that such person placed the order for the delivery sale.

(e)

Receives payment for the delivery sale from the prospective purchaser by a credit or debit card that has been issued in that purchaser’s name.

2.

The notice required by paragraph (c) of subsection 1 must include:

(a)

A prominent and clearly legible statement that the sale of cigarettes to children under 18 years of age is illegal;

(b)

A prominent and clearly legible statement that the sale of cigarettes is restricted to persons who provide verifiable proof of age in accordance with this section; and

(c)

A prominent and clearly legible statement that sales of cigarettes are taxable under this chapter, and an explanation of how the tax has been or is to be paid with respect to the delivery sale.

3.

Persons accepting orders for delivery sales may request that prospective purchasers provide their electronic mail addresses.

Source: Section 370.323 — Prerequisites to mailing or shipment of cigarettes; requests for electronic mail addresses of prospective purchasers., https://www.­leg.­state.­nv.­us/NRS/NRS-370.­html#NRS370Sec323.

370.080
Required licensing of wholesale dealers, retail dealers, cigarette vending machine operators and manufacturers. 370.085
Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax. 370.090
Inventory required for wholesale dealer. 370.095
Restrictions on issuance, maintenance and renewal of licenses. 370.100
Application for license. 370.110
Issuance of wholesale dealer’s license to certain applicants without payment of fees. 370.120
Contents of license. 370.130
Signing, posting and transfer of license. 370.140
Scope of license 370.150
Licenses: Period of validity 370.155
Wholesale dealers: Bond or other security. 370.160
Counties, cities and towns may require business licenses. 370.165
Levy, rate and collection of tax. 370.170
Revenue stamp to be affixed to each package of cigarettes 370.175
Unstamped cigarettes: Restriction on possession. 370.180
Design and printing of revenue stamps 370.190
Sale of revenue stamps by Department 370.193
Department to fix maximum amount of revenue stamps upon application by wholesale dealer. 370.195
Due date for deferred payment owing for revenue stamps 370.200
Sale of cigarette revenue stamps by sheriff and city officers. 370.210
Requirements for and restrictions on affixing stamps 370.220
Allowance of discounts for services rendered by dealers. 370.230
Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners. 370.235
Periodic reporting requirements for manufacturers and wholesale dealers. 370.240
Monthly reports of wholesale dealers: Due date 370.250
Suspension or revocation of license: Grounds 370.253
Procedure for suspension and revocation of license 370.255
Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers. 370.257
Access to and sharing of records and reports 370.260
Remittances of taxes and license fees to Department 370.270
Duties of retail dealers and vending machine operators 370.280
Tax refunds 370.290
Exemption for cigarettes exported from State 370.295
Transportation of cigarettes: Invoices to accompany shipment. 370.301
Transportation of unstamped cigarettes 370.310
Sale or distribution of tax-free cigarettes by vending machine prohibited. 370.315
Sale of cigarettes in various packages. 370.321
Licensing and duties of person who accepts order for delivery sale. 370.323
Prerequisites to mailing or shipment of cigarettes 370.327
Submission to Department of monthly reports by persons selling, transferring, shipping or delivering cigarettes, roll-your-own tobacco or smokeless tobacco into this State
Last Updated

Jun. 24, 2021

§ 370.323’s source at nv​.us