Nev. Rev. Stat. § 370.9 — “Basic cost of cigarettes” defined

“Basic
cost of cigarettes” means the manufacturer’s invoice cost of cigarettes by
carton to the wholesale dealer in the quantity last purchased, less all
allowances in an amount not exceeding 2.5 percent of the invoice cost of
cigarettes by carton, plus the full value of any cigarette revenue stamps that
are affixed to the packages, packets or containers of cigarettes, if not
included in the invoice cost of cigarettes by carton.