Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370.14 — Cigarette rolling machine defined
1. Cigarette rolling machine means any
machine that:
(a) May be loaded with loose tobacco, cigarette
tubes, cigarette papers or any other component related to the production of
cigarettes;
(b) Is designed to automatically or mechanically
produce, roll, fill, dispense or otherwise manufacture cigarettes;
(c) Is of a commercial grade or otherwise
designed or suitable for commercial use; and
(d) Is designed to be powered or operated by a
primary source of power other than human power.
2. The term does not include any handheld
or manually operated machine or device if the machine or device is:
(a) Used to make cigarettes for the personal
consumption of the owner of the machine or device; or
(b) Held by a retail establishment solely for
sale to a consumer for the purpose of making cigarettes off the premises of the
retail establishment and for personal consumption.
Source: official text