Nevada Revised Statutes
Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers
NRS 370.290 - Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty.


1. A wholesale dealer shall not export cigarettes unless they bear revenue stamps in accordance with NRS 370.170 and 370.180 to any out-of-state destination other than by a licensed common or contract carrier.
2. No cigarette revenue stamp tax is required on any cigarettes exported from Nevada by a wholesale dealer to a person authorized by the state of destination to possess untaxed or unstamped cigarettes. Each wholesale dealer may set aside such portion of its stock of cigarettes as is not intended to be sold or given away in this state and it will not be necessary to affix Nevada cigarette revenue stamps.
3. Every wholesale dealer shall, at the time of shipping or delivering any unstamped cigarettes to a point outside of this state, make a duplicate invoice and transmit such duplicate invoice to the Department, at Carson City, not later than the 15th day of the following month.
4. Within 30 days after any wholesale dealer ships any unstamped cigarettes to any destination outside Nevada, the dealer shall send to the state of destination a written notice of the fact of such shipment and whatever other information is required by such state.
5. If a wholesale dealer knowingly or negligently fails to comply with the requirements of this section, the Department may:
(a) Impose a civil penalty pursuant to NRS 370.523;
(b) Suspend or revoke its license or permit, as provided in NRS 370.595; or
(c) Take any combination of the action authorized by paragraphs (a) and (b).
[Part 14:192:1947; A 1949, 598; 1951, 124; 1953, 101]—(NRS A 1973, 1009; 1975, 1720; 2019, 630)

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Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers

NRS 370.002 - Definitions.

NRS 370.004 - "Knowingly" defined.

NRS 370.006 - "Negligently" defined.

NRS 370.007 - Definitions.

NRS 370.008 - "Alternative nicotine product" defined.

NRS 370.009 - "Basic cost of cigarettes" defined.

NRS 370.010 - "Cigarette" defined.

NRS 370.013 - "Cigarette package" defined.

NRS 370.014 - "Cigarette rolling machine" defined.

NRS 370.015 - "Cigarette vending machine operator" defined.

NRS 370.020 - "Consumer" defined.

NRS 370.025 - "Contraband tobacco products" defined.

NRS 370.027 - "Cost to the wholesale dealer" defined.

NRS 370.0275 - "Counterfeit cigarettes" defined.

NRS 370.028 - "Counterfeit stamp" defined.

NRS 370.0285 - "Delivery sale" defined.

NRS 370.029 - "Delivery service" defined.

NRS 370.0295 - "Importer" defined.

NRS 370.0305 - "License" defined.

NRS 370.031 - "Licensee" defined.

NRS 370.0315 - "Manufacturer" defined.

NRS 370.0317 - "Other counterfeit tobacco product" defined.

NRS 370.0318 - "Other tobacco product" defined.

NRS 370.032 - "Place of business" defined.

NRS 370.0325 - "Qualified tribal land" defined.

NRS 370.033 - "Retail dealer" defined.

NRS 370.035 - "Sale" and "to sell" defined.

NRS 370.037 - "Sale at wholesale" defined.

NRS 370.042 - "Secretary" defined.

NRS 370.048 - "Stamp" defined.

NRS 370.052 - "Tobacco product package" defined.

NRS 370.054 - "Vapor product" defined.

NRS 370.055 - "Wholesale dealer" defined.

NRS 370.070 - Applicability.

NRS 370.073 - Manufacturer, wholesale dealer and retail dealer to maintain with Department current mailing and electronic mail addresses.

NRS 370.0751 - Imposition of excise tax on cigarettes by governing body of Indian reservation or colony.

NRS 370.077 - Cigarette taxes are direct taxes upon consumer.

NRS 370.090 - Inventory required for wholesale dealer.

NRS 370.165 - Levy, rate and collection of tax.

NRS 370.170 - Revenue stamp to be affixed to each package of cigarettes; tribal stamp required on each package of cigarettes sold on tribal land or by Indian tribe.

NRS 370.175 - Unstamped cigarettes: Restriction on possession.

NRS 370.180 - Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine.

NRS 370.190 - Sale of revenue stamps by Department; payment for revenue stamps; regulations.

NRS 370.193 - Department to fix maximum amount of revenue stamps upon application by wholesale dealer.

NRS 370.195 - Due date for deferred payment owing for revenue stamps; extension; conditions under which Department may suspend without notice privilege to defer payment.

NRS 370.200 - Sale of cigarette revenue stamps by sheriff and city officers.

NRS 370.210 - Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State.

NRS 370.220 - Allowance of discounts for services rendered by dealers.

NRS 370.230 - Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners.

NRS 370.240 - Monthly reports of wholesale dealers: Due date; contents and form; separate report for each facility; extension of deadline; correction of errors; reporting of additional information.

NRS 370.255 - Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers.

NRS 370.257 - Access to and sharing of records and reports; confidentiality of data relating to cigarette sales provided in accordance with certain settlement agreements; audit of records and investigation of facilities by Department.

NRS 370.260 - Remittances of taxes and license fees to Department; allocation and appropriation of remittances of taxes; monthly reports by Department; deposit and use of remittances of license fees.

NRS 370.270 - Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines.

NRS 370.280 - Tax refunds; wholesale dealer required to return unused tribal stamps after ceasing operations.

NRS 370.290 - Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty.

NRS 370.295 - Transportation of cigarettes: Invoices to accompany shipment.

NRS 370.301 - Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes.

NRS 370.310 - Sale or distribution of tax-free cigarettes by vending machine prohibited.

NRS 370.315 - Sale of cigarettes in various packages.

NRS 370.321 - Duties of person who accepts order for delivery sale; civil penalties.

NRS 370.323 - Prerequisites to mailing or shipment of cigarettes; requests for electronic mail addresses of prospective purchasers.

NRS 370.327 - Submission to Department of monthly reports by persons selling, transferring, shipping or delivering cigarettes, roll-your-own tobacco or smokeless tobacco into this State; submission to Attorney General and United States Department of...

NRS 370.350 - Levy; amount; exemptions.

NRS 370.360 - Payment of tax; reports.

NRS 370.371 - Prevention of competition by wholesale dealer; purchase of cigarettes below cost by retail dealer; penalty; prima facie evidence.

NRS 370.3715 - Adoption of regulations by Nevada Tax Commission.

NRS 370.372 - Determination of cost of cigarettes to wholesale dealer.

NRS 370.3725 - Selling price of wholesale dealer in certain circumstances.

NRS 370.373 - Sale by wholesale dealer of cigarettes bought from another wholesale dealer.

NRS 370.3735 - Certain sales at wholesale exempted.

NRS 370.374 - Meeting lawful price of competitor.

NRS 370.376 - Contract in violation of provisions is void.

NRS 370.378 - Action to prevent, restrain or enjoin a violation or threatened violation of provisions; action for damages and costs.

NRS 370.380 - Unlawful acts regarding licenses or stamps; unlawful possession of unstamped cigarettes; penalty.

NRS 370.382 - Unlawful fraudulent acts; penalty.

NRS 370.385 - Prohibited acts by wholesale or retail dealer; prohibited acts regarding cigarettes manufactured for export outside United States; penalties; seizure and destruction of certain unlawfully stamped cigarettes.

NRS 370.390 - Penalty for violation of NRS 370.090 to 370.315, inclusive.

NRS 370.395 - Penalty for violation of NRS 370.321, 370.323 or 370.327.

NRS 370.400 - Penalty for violation of NRS 370.350 or 370.360.

NRS 370.405 - Unlawful sale or possession of contraband tobacco products; penalties.

NRS 370.410 - Penalty for exporting, importing or possessing contraband tobacco products.

NRS 370.413 - Authority to search for evidence of violation.

NRS 370.415 - Seizure and disposition of counterfeit stamps, contraband tobacco products, machinery used to manufacture contraband tobacco products and unlawfully used cigarette rolling machines.

NRS 370.419 - Forfeiture of property on premises of wholesale or retail dealer who commits certain fraudulent acts.

NRS 370.430 - Penalty for exportation of unstamped cigarettes to unauthorized persons.

NRS 370.440 - Definitions.

NRS 370.447 - Required inventory for wholesale dealer.

NRS 370.450 - Imposition, rate and collection of tax; exemptions; retention of portion by wholesale dealer; penalty.

NRS 370.460 - Unlawful to sell products on which tax is not paid.

NRS 370.465 - Monthly reports of wholesale dealers: Contents; accompaniment by tax owed.

NRS 370.470 - Invoices for certain products required.

NRS 370.480 - Records required of retail and wholesale dealers; period for retention.

NRS 370.490 - Allowance of credits.

NRS 370.500 - Remittance of tax; credit to State General Fund.

NRS 370.501 - Imposition and collection of tax by governing body of Indian reservation or colony.

NRS 370.503 - Allowance of refund for certain taxes paid.

NRS 370.504 - Certification of excess amount collected; credit and refund.

NRS 370.5041 - Limitations on claim for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.

NRS 370.5042 - Interest on overpayments; disallowance of interest.

NRS 370.5043 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

NRS 370.5044 - Action for refund: Period for commencement; venue; waiver.

NRS 370.5045 - Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

NRS 370.5046 - Allowance of interest in judgment for amount illegally collected.

NRS 370.5047 - Standing to recover.

NRS 370.5048 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

NRS 370.5049 - Cancellation of illegal determination.

NRS 370.505 - Payment to wholesale dealer for cigarettes and other tobacco products purchased by retail dealer: Time for payment; prohibition of and penalty for extension of credit; investigations and hearings.

NRS 370.510 - Regulations of Department.

NRS 370.515 - Restriction on collection by Department of tax for products sold on Indian reservation or colony.

NRS 370.520 - Indian rights unabridged.

NRS 370.521 - Sale and distribution of cigarettes, cigarette paper and tobacco, vapor and nicotine products to person under 21 years of age prohibited; civil penalty; notice of civil infraction; denial of liability for civil infraction; payment and d...

NRS 370.523 - Civil penalties for certain violations; penalty for late payment of tax.

NRS 370.525 - Civil action for injunctive relief.

NRS 370.530 - Enforcement: Authority of Attorney General and district attorneys; duty of peace officers.

NRS 370.531 - Definitions.

NRS 370.533 - "Cigarette" defined.

NRS 370.535 - "Cigarette rolling machine" defined.

NRS 370.537 - "Cigarette vending machine operator" defined.

NRS 370.539 - "Commission" defined.

NRS 370.541 - "Consumer" defined.

NRS 370.543 - "License" defined.

NRS 370.545 - "Licensee" defined.

NRS 370.547 - "Logistics company" defined.

NRS 370.549 - "Manufacturer" defined.

NRS 370.551 - "Other tobacco product" defined.

NRS 370.553 - "Place of business" defined.

NRS 370.555 - "Sale" and "to sell" defined.

NRS 370.557 - "Stamp" defined.

NRS 370.559 - "Tobacco retail dealer" defined.

NRS 370.561 - "Warehouse or distribution center" defined.

NRS 370.563 - "Wholesale dealer of cigarettes" defined.

NRS 370.565 - "Wholesale dealer of other tobacco products" defined.

NRS 370.567 - Required licensing.

NRS 370.569 - Exemptions from licensing requirements.

NRS 370.571 - Maintenance and distribution of list of licenses and licensees and of Indian tribes from which Department does not collect tax.

NRS 370.573 - Restrictions on issuance, maintenance and renewal of licenses.

NRS 370.575 - Application for license.

NRS 370.577 - Issuance of license to certain applicants without payment of fees.

NRS 370.579 - Contents of license.

NRS 370.581 - Prohibition against operation from any location not listed on license; cigarette vending machine operator required to update list of cigarette vending machines; temporary license for convention or trade show.

NRS 370.583 - Signing, posting and transfer of license.

NRS 370.585 - Scope of license.

NRS 370.587 - Period of validity of license; renewal; fees.

NRS 370.589 - Wholesale dealers: Bond or other security.

NRS 370.591 - Counties, cities and towns may require business licenses.

NRS 370.593 - Retention of records; inspection, copying and auditing of records by Department; verification of information by licensees; subpoenas.

NRS 370.595 - Suspension or revocation of license; civil penalties; powers and duties of Department.

NRS 370.597 - Procedure for suspension and revocation of license; regulations.

NRS 370.600 - Legislative findings.

NRS 370.605 - Definitions.

NRS 370.610 - "Brand family" defined.

NRS 370.615 - "Cigarette" defined.

NRS 370.620 - "Directory" defined.

NRS 370.625 - "Distributor" defined.

NRS 370.630 - "Manufacturer of tobacco products" defined.

NRS 370.635 - "Master Settlement Agreement" defined.

NRS 370.640 - "Nonparticipating manufacturer" defined.

NRS 370.645 - "Participating manufacturer" defined.

NRS 370.650 - "Qualified escrow fund" defined.

NRS 370.655 - "Stamp" defined.

NRS 370.660 - "Units sold" defined.

NRS 370.663 - Agreement with Indian tribe to implement this chapter or chapter 370A of NRS.

NRS 370.665 - Certification by manufacturers: Execution and delivery; form and contents; supplemental certification.

NRS 370.670 - Certification by manufacturers: Prerequisites to inclusion of brand family; maintenance of certain pertinent information.

NRS 370.675 - Directory of manufacturers, brand families and styles of cigarettes: Duties of Department; judicial review of exclusion from directory.

NRS 370.677 - Department required to notify wholesale dealer or retail dealer of certain changes to directory of manufacturers, brand families and styles of cigarettes; duties of wholesale dealer or retail dealer upon receiving notice.

NRS 370.680 - Nonresident or foreign nonparticipating manufacturers and wholesale dealers: Agent for service of process.

NRS 370.682 - Bond of nonparticipating manufacturer: Posting requirements; amount; execution; application of amount collected by State; regulations.

NRS 370.683 - Liability of wholesale dealer for required escrow deposits; prepayment by nonparticipating manufacturer of amount of escrow deposit.

NRS 370.684 - Liability of importer for required escrow deposit and certain reports.

NRS 370.685 - Distributor required to maintain and submit records; sharing of information between Department and Attorney General; proof from nonparticipating manufacturer of qualified escrow fund; distributor and manufacturers required to provide ad...

NRS 370.690 - Adoption of certain regulations by Department.

NRS 370.692 - Account for Tobacco Enforcement: Creation; administration; use.

NRS 370.693 - Attorney General: Application for grants; acceptance and deposit of gifts, grants and donations.

NRS 370.695 - Unlawful acts; penalties; violation constitutes deceptive trade practice.

NRS 370.696 - Civil penalty: Noncompliance of wholesale dealer or manufacturer; failure to pay; deposit.

NRS 370.697 - Civil penalty: False or inaccurate certification by wholesale dealer or nonparticipating manufacturer; deposit; failure to pay.

NRS 370.698 - Suspension, revocation and reinstatement of license of wholesale dealer whose license is suspended or revoked in another state; denial of listing in, removal from and reinstatement to directory of nonparticipating manufacturer and its b...

NRS 370.700 - Action for injunction or enforcement; recovery of costs; disgorgement of profits; remedies and penalties cumulative.

NRS 370.705 - Controlling provisions; invalidity and severability.