Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370.569 — Exemptions from licensing requirements
The
provisions of NRS 370.531 to 370.597 , inclusive, do not apply to:
1. Common carriers while engaged in
interstate commerce which sell or furnish cigarettes or other tobacco products
on their trains, buses or airplanes;
2. A person entering this State with a
quantity of cigarettes or other tobacco products for household or personal use
which is exempt from federal import duty; and
3. A duty-free sales enterprise as defined
in 19 U.S.C. § 1555(b)(8)(D) that:
(a) Operates pursuant to the provisions of 19
U.S.C. § 1555(b); and
(b) To the extent it sells cigarettes or other
tobacco products, only sells cigarettes or other tobacco products that are
duty-free merchandise as defined in 19 U.S.C. § 1555(b)(8)(E).
Source: official text