Nevada Revised Statutes Title 32. Revenue and Taxation § 370A.050. “Cigarette” defined

1. Any roll of tobacco wrapped in paper or in any other substance not containing tobacco;

2. Tobacco, in any form, that is functional in the product, which because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette; or

3. Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette described in subsection 1.