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Nev. Rev. Stat. § 370.070

Applicability

Nevada · Nevada Revised Statutes Chapter 370 — Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers · Status: effective

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Nev. Rev. Stat. § 370.070, Applicability, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2107475
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The provisions of NRS 370.007 to 370.430, inclusive, do not apply to: 1. Common carriers while engaged in interstate commerce which sell or furnish cigarettes on their trains, buses or airplanes; 2. A person entering this state with a quantity of cigarettes for household or personal use which is exempt from federal import duty; and 3. A duty-free sales enterprise as defined in 19 U.S.C. § 1555(b)(8)(D) that: (a) Operates pursuant to the provisions of 19 U.S.C. § 1555(b); and (b) To the extent it sells cigarettes, only sells cigarettes that are duty-free merchandise as defined in 19 U.S.C. § 1555(b)(8)(E).