Nev. Rev. Stat. § 370.285 — “Delivery sale” defined

1.  “Delivery sale” means any sale of
cigarettes, cigarette paper or other tobacco products, whether the seller is
located within or outside of the borders of this State, to a consumer in this
State for which:
(a) The purchaser submits the order for the sale
by means of a telephonic or other method of voice transmission, the mail or any
other delivery service, or the Internet or any other on-line service; or
(b) The cigarettes, cigarette paper or other
tobacco products are delivered by mail or the use of another delivery service.
2.  For the purpose of this section, any
sale of cigarettes, cigarette paper or other tobacco products to a natural
person in this State who does not hold a current license as a wholesale or
retail dealer constitutes a sale to a consumer.