Nev. Rev. Stat. § 370.440 — Definitions

As
used in NRS 370.440 to 370.503 , inclusive, unless the context
otherwise requires:
1.  “Alternative nicotine product” has the
meaning ascribed to it in NRS 370.008 .
2.  “Other tobacco product” means any
tobacco of any description, any vapor product, any alternative nicotine product
or any product made or derived from tobacco, other than cigarettes.
3.  “Retail dealer” means any person who is
engaged in selling other tobacco products to ultimate consumers. The term does
not include a remote retail seller, as defined in NRS 370.50318 .
4.  “Sale” means any transfer, exchange,
barter, gift, offer for sale, or distribution for consideration of other
tobacco products.
5.  “Ultimate consumer” means a person who
purchases one or more other tobacco products for his or her household or
personal use and not for resale.
6.  “Vapor product” has the meaning
ascribed to it in NRS 370.054 .
7.  “Wholesale dealer of other tobacco
products”:
(a) Means any person who:
(1) Maintains a place of business in this
State, purchases other tobacco products from the manufacturer or a wholesale
dealer and possesses, receives, sells or otherwise disposes of such other
tobacco products to wholesale dealers or retail dealers within this State;
(2) Does not maintain a place of business
in this State and sells or otherwise disposes of other tobacco products by any
means to wholesale dealers or retail dealers within this State; or
(3) Manufactures, produces, fabricates,
assembles, processes, labels or finishes other tobacco products within this
State.
(b) Does not include a remote retail seller, as
defined in NRS 370.50318 .
8.  “Wholesale price” means:
(a) Except as otherwise provided in paragraph
(b), the price for which other tobacco products are sold to a wholesale dealer
of other tobacco products, valued in money, whether paid in money or otherwise,
without any discount or other reduction on account of any of the following:
(1) Trade discounts, cash discounts,
special discounts or deals, cash rebates or any other reduction from the
regular sales price;
(2) The cost of materials used, labor or
service cost, interest charged, losses or any other expenses;
(3) The cost of transportation of the
other tobacco products before its purchase by the wholesale dealer of other
tobacco products;
(4) Any services that are a part of the
sale, including, without limitation, shipping, freight, warehousing, customer
service, advertising or any other service related to the sale; or
(5) The amount of any tax, not including
any excise tax, imposed by the United States upon or with respect to the other
tobacco product.
(b) For other tobacco products sold to a retail
dealer by a wholesale dealer of other tobacco products described in paragraph
(c) of subsection 7, the established price for which the other tobacco product
is sold to the retail dealer before any discount or other reduction is made.