Nevada Revised Statutes Title 32. Revenue and Taxation § 370A.120. “Units sold”  defined

“Units sold” means, with respect to a particular manufacturer of tobacco products for a particular year, the number of individual cigarettes sold in this state, including, without limitation, any cigarettes sold on any qualified tribal land within the State, by the manufacturer directly or through a distributor, retailer or similar intermediary or intermediaries during that year, for which the State has the authority under federal law to impose excise or a similar tax or to collect escrow deposits.  The term does not include any cigarettes sold: