NRS 370.50317: “Remote retail sale” defined.

“Remote retail sale” means a sale of a cigar or pipe tobacco to an ultimate consumer in this State for which:

1. The ultimate consumer submits the order for the sale by means of a telephonic or other method of voice transmission, the mail or the Internet or any other on-line service, or the seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made; or

2. The cigar or pipe tobacco is delivered by common carrier, private delivery service or other method of remote delivery, or the seller is not in the physical presence of the buyer when the buyer obtains possession of the cigars or pipe tobacco.