{"data":{"id":"us-nv/nrs-370.070","jurisdiction":"us-nv","citation":"NRS 370.070","heading":"Applicability.","body":"The provisions of NRS 370.007 to 370.430, inclusive, do not apply to:\n1. Common carriers while engaged in interstate commerce which sell or furnish cigarettes on their trains, buses or airplanes;\n2. A person entering this state with a quantity of cigarettes for household or personal use which is exempt from federal import duty; and\n3. A duty-free sales enterprise as defined in 19 U.S.C. § 1555(b)(8)(D) that:\n(a) Operates pursuant to the provisions of 19 U.S.C. § 1555(b); and\n(b) To the extent it sells cigarettes, only sells cigarettes that are duty-free merchandise as defined in 19 U.S.C. § 1555(b)(8)(E).","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#NRS370Sec070","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"7407c4a8fb0bf91533edf6bac21fc3fcccd6d0cb3e9e6bec1e3e47f5b5355bc9","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-370.055","next":"us-nv/nrs-370.073"},"notice":"GroundRules: Original legal text. Not legal advice."}