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).
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