Nev. Rev. Stat. § 370.350 — Levy; amount; exemptions

1.  Except as otherwise provided in
subsection 3, a tax is hereby levied and imposed upon the use of cigarettes in
this state.
2.  The amount of the use tax is 90 mills
per cigarette.
3.  The use tax does not apply where:
(a) Nevada cigarette revenue stamps have been
affixed to cigarette packages as required by law.
(b) Tax exemption is provided for in this
chapter.