Nev. Admin. Code § 370.210 — 370.210

NAC 370.210    Sales by tribe that imposes tax equal to or greater than state
tax. ( NRS
360.090 , 370.0751 , 370.501 , 370.510 , 370.515 )
1.  A tribe that is located and sells and
delivers cigarettes or other products made from tobacco on an Indian
reservation or colony whose governing body has imposed and is enforcing an
excise tax on the products being sold at a rate which is equal to or greater
than the rate of the tax imposed by the State on the same products shall
furnish the Department a copy of the tribal ordinance which imposes the tribal
tax.
2.  The tribal tax must be applicable to at
least all consumers who would otherwise be taxed under NRS 370.001 to 370.430 , inclusive, and be actually
collected whether or not the retail establishment from which the cigarettes or
other products made from tobacco are sold is owned by the tribe.
3.  The Department will presume that the tax
is being imposed and actually enforced by the tribe if the retail price of the
cigarettes or other products made from tobacco exceeds the wholesale price
charged to the tribe by an amount which is at least equal to the tax.
4.  Except as otherwise provided in NRS 370.240 and 370.255 , the tribe is not required
to maintain any records of cigarettes received, sold or distributed by the
tribe on that reservation or colony.
[Dep’t of Taxation, Cigarette Tax Reg. No. 9, eff. 5-26-78]—(NAC
A 10-10-83; A by Tax Comm’n, 9-16-92)—(Substituted in revision for NAC 370.050)