{"data":{"id":"us-nv/nrs-370.50312","jurisdiction":"us-nv","citation":"NRS 370.50312","heading":"“Actual cost list price” defined.","body":"“Actual cost list price” means the average of the price paid by a remote retail seller for a stock-keeping unit over the 12 calendar months immediately preceding January 1 of the year in which a remote retail sale is made by a remote retail seller.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 370 - TOBACCO: LICENSES AND TAXES; SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS","REMOTE RETAIL SALES OF CIGARS AND PIPE TOBACCO","General Provisions"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-370.html#NRS370Sec50312","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"d7cdb4699f2796f4d4fd90ecd4f24b0f5f0ccbb7dcaffd16cd71f2aaf1a5eef5","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-370.50311","next":"us-nv/nrs-370.50313"},"notice":"GroundRules: Original legal text. Not legal advice."}