Nevada Revised Statutes Section 370.055 - Revenue and Taxation

“Wholesale dealer” defined. “Wholesale dealer” means:

1. Any person who brings or causes to be brought into this state unstamped cigarettes purchased from the manufacturer or another wholesaler, and who stores, sells or otherwise disposes of them within the State.

2. Any person who manufactures or produces cigarettes within this state and who sells or distributes them within the State.

3. Any person who acquires cigarettes solely for the purpose of bona fide resale to retail dealers or to other persons for the purpose of resale only.

Last modified: February 27, 2006