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Nevada Revised Statutes Title 32. Revenue and Taxation § 370.055. “Wholesale dealer” defined

Current as of January 01, 2025 | Updated by Findlaw Staff

“Wholesale dealer” means:

1. Any person located within the borders of this State who:

(a) Brings or causes to be brought into this State any unstamped cigarettes purchased from the manufacturer; or

(b) Brings or causes to be brought into this State any stamped cigarettes purchased from a licensed wholesale dealer for the purpose of resale to anyone other than a consumer.

2. Any person who manufactures or produces cigarettes within this State and who sells or distributes them within the State.

3. Any person located outside of the borders of this State, who sells stamped cigarettes to licensed retail dealers or other wholesale dealers in this State.

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Cite this article: FindLaw.com - Nevada Revised Statutes Title 32. Revenue and Taxation § 370.055. “Wholesale dealer” defined - last updated January 01, 2025 | https://codes.findlaw.com/nv/title-32-revenue-and-taxation/nv-rev-st-370-055/

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