Nevada Tax Event Specific License

NRS 370.008 “Alternative nicotine product” defined.
“Alternative nicotine product” means any noncombustible product containing nicotine that is intended for human consumption, whether chewed, absorbed, dissolved or ingested by any other means. The term does not include:

1. A vapor product;
2. A product made or derived from tobacco; or
3. Any product regulated by the United States Food and Drug Administration under subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq.

(Added to NRS by 2015, 2495) — (Substituted in revision for NRS 370.003)

NRS 370.010  “Cigarette” defined.
“Cigarette” means all rolled tobacco or substitutes therefor wrapped in paper or any substitute other than tobacco, irrespective of size or shape and whether or not the tobacco is flavored, adulterated or mixed with any other ingredient.

[Part 1:192:1947; A 1951, 124] — (NRS A 1977, 782; 1989, 1517)

NRS 370A.050  “Cigarette” defined.
“Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:

1. Any roll of tobacco wrapped in paper or in any other substance not containing tobacco;
2. Tobacco, in any form, that is functional in the product, which because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette; or
3. Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette described in subsection 1.
   1. The term includes “roll-your-own” tobacco, that is, any tobacco which because of its appearance, type, packaging or labeling is suitable for use and likely to be offered to or purchased by consumers as tobacco for making cigarettes. For the purposes of this section, 0.09 ounces of “roll-your-own” tobacco constitutes one individual cigarette.

(Added to NRS by 1999, 1106)

NRS 370.0318  “Other tobacco product” defined. [Effective January 1, 2020.]
“Other tobacco product” means any tobacco of any description, any vapor product, any alternative nicotine product or any product made from tobacco, other than cigarettes.

(Added to NRS by 2007, 2056; A 2015, 2496; 2019, 3590, effective January 1, 2020)

NRS 370.054  “Vapor product” defined. [Effective July 1, 2020.]
“Vapor product”:

1. Means any noncombustible product containing nicotine or any other substance that employs a heating element, power source, electronic circuit or other electronic, chemical or mechanical means, regardless of the shape or size thereof, that can be used to produce vapor from nicotine or any other substance in a solution or other form, the use or inhalation of which simulates smoking.
2. Includes, without limitation:
   1. An electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device; and
   2. The components of such a product or device, whether or not sold separately, including, without limitation, vapor cartridges or other container of nicotine or any other substance in a solution or other form that is intended to be used with or in an electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device, atomizers, cartomizers, digital displays, clearomizers, tank systems, flavors, programmable software or other similar products or devices. As used in this paragraph, “component” means a product intended primarily or exclusively to be used with or in an electronic cigarette, cigar, cigarillo, pipe, hookah, or vape pen, or a similar product or device.
3. Does not include any product:
   1. Regulated by the United States Food and Drug Administration pursuant to subchapter V of the Federal Food, Drug, and Cosmetic Act, 21 U.S.C. §§ 351 et seq.
   2. Subject to the excise tax on cannabis or cannabis products pursuant to NRS 372A.200to 380, inclusive.
   3. Purchased by a person who holds a current, valid medical cannabis establishment license pursuant to chapter 678Bof NRS.

(Added to NRS by 2015, 2496; A 2019, 3590, effective July 1, 2020)