Nev. Rev. Stat. § 370.50331 — Restrictions on issuance, maintenance and renewal of license

No license as a remote retail seller may be
issued, maintained or renewed if:
1.  The provisions of chapter 372 or 374
of NRS, or any regulations adopted pursuant thereto, require the applicant or
licensee to impose, collect and remit sales tax, or collect and remit use tax,
and the applicant or licensee:
(a) Is not registered with the Department
pursuant to NRS 360B.200 or does not
hold a valid permit for each place of business of the applicant pursuant to NRS 360.5971 ; or
(b) Is delinquent in the payment of any such tax,
or any penalty or imposed by the Department for delinquent payment of such tax.
2.  The applicant or licensee is:
(a) Required by NRS 370.5034 to pay tax on the receipt,
purchase or sale of cigars or pipe tobacco to an ultimate consumer in this
State; and
(b) Delinquent in the payment of any such tax, or
any penalty or interest imposed by the Department for delinquent payment of
such tax.
3.  The applicant or licensee does not provide
for age verification through an independent, third-party age verification
service that compares information available from a commercially available
database, or aggregate of such databases, that are regularly used by
governmental agencies and businesses for the purposes of age and identity
verification to the personal information entered by the person during the
ordering process to establish that the person is over the age of 21 years.