Levy; amount; exemptions.
1. Except as otherwise provided in subsection 3, a tax is hereby levied and imposed upon the use of cigarettes in this state.
2. The amount of the use tax is 40 mills per cigarette.
3. The use tax does not apply where:
(a) Nevada cigarette revenue stamps have been affixed to cigarette packages as required by law.
(b) Tax exemption is provided for in this chapter.
Last modified: February 27, 2006