Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370.547 — Logistics company defined
1. Logistics company means a person who
is:
(a) Not licensed as a manufacturer, a wholesale
dealer of cigarettes, a wholesale dealer of other tobacco products or a tobacco
retail dealer; and
(b) Authorized by a manufacturer, a wholesale
dealer of cigarettes or a wholesale dealer of other tobacco products to
temporarily store, fulfill orders for and coordinate the transport or delivery
of cigarettes or other tobacco products from a facility in this State on behalf
of and at the direction of the manufacturer, wholesale dealer of cigarettes or
wholesale dealer of other tobacco products.
2. The term does not include a common
carrier who undertakes for hire, as a regular business, the transportation of
cigarettes or other tobacco products from place to place, and who offers its
services to all who choose to employ it and to pay its charges therefor.
Source: official text