{"data":{"id":"us-nv/nrs-370.032","jurisdiction":"us-nv","citation":"NRS 370.032","heading":"“Place of business” defined.","body":"“Place of business” means, for a person engaged in business as:\n1. A wholesale dealer, any location from which cigarettes are distributed or where cigarettes are warehoused, stored or affixed with stamps; or\n2. A retail dealer, any store, stand, outlet or other location through which cigarettes are distributed or sold 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#NRS370Sec032","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"5a3bb90edeefe6120cfa6e8146fd1d4abe20c0fa327dc0f917979d8281468c85","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-370.0318","next":"us-nv/nrs-370.0325"},"notice":"GroundRules: Original legal text. Not legal advice."}