Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370.54 — Vapor product defined
Vapor
product:
1. Means any noncombustible product
containing nicotine or any other substance that employs a heating element,
power source, electronic circuit or other electronic, chemical or mechanical
means, regardless of the shape or size thereof, that can be used to produce
vapor from nicotine or any other substance in a solution, the use or inhalation
of which simulates smoking.
2. Includes, without limitation:
(a) An electronic cigarette, cigar, cigarillo,
pipe, hookah, or vape pen, or a similar product or device; and
(b) The components of such a product or device,
whether or not sold separately, including, without limitation, vapor cartridges
or other container of nicotine or any other substance in a solution or other
form that is intended to be used with or in an electronic cigarette, cigar,
cigarillo, pipe, hookah, or vape pen, or a similar product or device,
atomizers, cartomizers, digital displays, clearomizers, tank systems, flavors,
programmable software or other similar products or devices. As used in this
paragraph, component means a product intended primarily or exclusively to be
used with or in an electronic cigarette, cigar, cigarillo, pipe, hookah, or
vape pen, or a similar product or device.
3. Does not include any product:
(a) Regulated by the United States Food and Drug
Administration pursuant to subchapter V of the Federal Food, Drug, and Cosmetic
Act, 21 U.S.C. §§ 351 et seq.
(b) Subject to the excise tax on cannabis or
cannabis products pursuant to NRS 372A.200
to 372A.380 , inclusive.
(c) Purchased by a person who holds a current,
valid medical cannabis establishment license pursuant to chapter 678B of NRS.
Source: official text