NRS 370.440
Definitions.
1.
“Alternative nicotine product” has the meaning ascribed to it in NRS 370.008.2.
“Other tobacco product” has the meaning ascribed to it in NRS 370.0318.3.
“Retail dealer” means any person who is engaged in selling other tobacco products to ultimate consumers.4.
“Sale” means any transfer, exchange, barter, gift, offer for sale, or distribution for consideration of other tobacco products.5.
“Ultimate consumer” means a person who purchases one or more other tobacco products for his or her household or personal use and not for resale.6.
“Wholesale dealer of other tobacco products” means any person who:(a)
Maintains a place of business in this State, purchases other tobacco products from the manufacturer or a wholesale dealer and possesses, receives, sells or otherwise disposes of such other tobacco products to wholesale dealers or retail dealers within this State;(b)
Does not maintain a place of business in this State and sells or otherwise disposes of other tobacco products by any means, including, without limitation, through an Internet website, to wholesale dealers, retail dealers or ultimate consumers within this State; or(c)
Manufactures, produces, fabricates, assembles, processes, labels or finishes other tobacco products within this State.7.
“Wholesale price” means:(a)
Except as otherwise provided in paragraph (b), the price for which other tobacco products are sold to a wholesale dealer of other tobacco products, valued in money, whether paid in money or otherwise, without any discount or other reduction on account of any of the following:(1)
Trade discounts, cash discounts, special discounts or deals, cash rebates or any other reduction from the regular sales price;(2)
The cost of materials used, labor or service cost, interest charged, losses or any other expenses;(3)
The cost of transportation of the other tobacco products before its purchase by the wholesale dealer of other tobacco products;(4)
Any services that are a part of the sale, including, without limitation, shipping, freight, warehousing, customer service, advertising or any other service related to the sale; or(5)
The amount of any tax, not including any excise tax, imposed by the United States upon or with respect to the other tobacco product.(b)
For other tobacco products sold to a retail dealer or an ultimate consumer by a wholesale dealer of other tobacco products described in paragraph (c) of subsection 6, the established price for which the other tobacco product is sold to the retail dealer or ultimate consumer before any discount or other reduction is made.
Source:
Section 370.440 — Definitions., https://www.leg.state.nv.us/NRS/NRS-370.html#NRS370Sec440.