Nev. Rev. Stat. § 370.70 — Applicability

The
provisions of NRS 370.007 to 370.430 , inclusive, do not apply to:
1.  Common carriers while engaged in
interstate commerce which sell or furnish cigarettes on their trains, buses or
airplanes;
2.  A person entering this state with a
quantity of cigarettes 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, only sells
cigarettes that are duty-free merchandise as defined in 19 U.S.C. §
1555(b)(8)(E).