Nevada Code § 370.055

Wholesale dealer defined
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Wholesale
dealer means:
1. Any person located within the borders
of this State who:
(a) Brings or causes to be brought into this
State any unstamped cigarettes purchased from the manufacturer; or
(b) Brings or causes to be brought into this
State any stamped cigarettes purchased from a licensed wholesale dealer for the
purpose of resale to anyone other than a consumer.
2. Any person who manufactures or produces
cigarettes within this State and who sells or distributes them within the
State.
3. Any person located outside of the
borders of this State, who sells stamped cigarettes to licensed retail dealers
or other wholesale dealers in this State.

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