Basic cost of cigarettes defined.
Nev. Rev. Stat. § 370.009
in effectBasic cost of cigarettes means the manufacturers 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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-370.htmlFetched: 10/4/2026