The provisions of NRS 370.007 to 370.430, inclusive, do not apply to:

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Terms Used In Nevada Revised Statutes 370.070

  • person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039

1.  Common carriers while engaged in interstate commerce which sell or furnish cigarettes on their trains, buses or airplanes;

2.  A person entering this state with a quantity of cigarettes for household or personal use which is exempt from federal import duty; and

3.  A duty-free sales enterprise as defined in 19 U.S.C. § 1555(b)(8)(D) that:

(a) Operates pursuant to the provisions of 19 U.S.C. § 1555(b); and

(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).