{"data":{"id":"us-nv/nrs-370.0285","jurisdiction":"us-nv","citation":"NRS 370.0285","heading":"“Delivery sale” defined.","body":"1. “Delivery sale” means any sale of cigarettes, cigarette paper or other tobacco products, whether the seller is located within or outside of the borders of this State, to a consumer in this State for which:\n(a) The purchaser submits the order for the sale by means of a telephonic or other method of voice transmission, the mail or any other delivery service, or the Internet or any other on-line service; or\n(b) The cigarettes, cigarette paper or other tobacco products are delivered by mail or the use of another delivery service.\n2. For the purpose of this section, any sale of cigarettes, cigarette paper or other tobacco products to a natural person in this State who does not hold a current license as a wholesale or retail dealer constitutes a sale to a consumer.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 370 - TOBACCO: LICENSES AND TAXES; SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS","CIGARETTES","General Provisions"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-370.html#NRS370Sec0285","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"c096df1653716f83d1a4f1b54a215dbd3b43b3afeee0adae8f26248edde975ed","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-370.028","next":"us-nv/nrs-370.029"},"notice":"GroundRules: Original legal text. Not legal advice."}