Nevada Revised Statutes Title 32. Revenue and Taxation § 370.014. “Cigarette rolling machine” defined

(a) May be loaded with loose tobacco, cigarette tubes, cigarette papers or any other component related to the production of cigarettes;

(b) Is designed to automatically or mechanically produce, roll, fill, dispense or otherwise manufacture cigarettes;

(c) Is of a commercial grade or otherwise designed or suitable for commercial use; and

(d) Is designed to be powered or operated by a primary source of power other than human power.

(a) Used to make cigarettes for the personal consumption of the owner of the machine or device; or

(b) Held by a retail establishment solely for sale to a consumer for the purpose of making cigarettes off the premises of the retail establishment and for personal consumption.