Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370.32 — Place of business defined
Place
of business means, for a person engaged in business as:
1. A wholesale dealer, any location from
which cigarettes are distributed or where cigarettes are warehoused, stored or
affixed with stamps; or
2. A retail dealer, any store, stand,
outlet or other location through which cigarettes are distributed or sold to a
consumer.
Source: official text