Nevada Revised Statutes Title 32. Revenue and Taxation § 370.0285. “Delivery sale” defined

1. “Delivery sale” means any sale of cigarettes, cigarette paper or other tobacco products, whether the seller is located within or outside of the borders of this State, to a consumer in this State for which:

2. For the purpose of this section, any sale of cigarettes, cigarette paper or other tobacco products to a natural person in this State who does not hold a current license as a wholesale or retail dealer constitutes a sale to a consumer.