NRS 370.0315: “Manufacturer” defined.

1. “Manufacturer” means any person who:

(a) Manufactures, fabricates, assembles, processes or labels a finished cigarette;

(b) Imports, whether directly or indirectly, a finished cigarette into the United States for sale or distribution in this State; or

(c) Owns, maintains, operates or permits any other person to operate a cigarette rolling machine for the purpose of producing, filling, rolling, dispensing or otherwise manufacturing cigarettes.

2. The term does not include a natural person who uses a handheld or manually operated machine or device to produce cigarettes using “roll-your-own” tobacco if the cigarettes produced are for personal consumption and not for sale, resale or any other profit-making endeavor.