Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370.3735 — Certain sales at wholesale exempted
The
provisions of NRS 370.371 to 370.378 , inclusive, do not apply to a sale
at wholesale made:
1. As an isolated transaction and not in
the usual course of business;
2. When cigarettes are advertised, offered
for sale or sold in a bona fide clearance sale for the purpose of discontinuing
trade in the cigarettes, and the advertisement, offer to sell or sale states
the reason therefor and the quantity of cigarettes advertised, offered for sale
or to be sold;
3. When cigarettes are advertised, offered
for sale or sold as imperfect or damaged and the advertising, offer to sell or
sale states the reason therefor and the quantity of cigarettes advertised,
offered for sale or to be sold;
4. When cigarettes are sold upon the final
liquidation of a business; or
5. When cigarettes are advertised, offered
for sale or sold by a fiduciary or other officer acting under the order or
direction of a court.
Source: official text