NAC370.220. Purchase of tobacco by retail dealers; application for refund of precollected sales tax.

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1. Retail dealers who are located and sell and deliver cigarettes on an Indian reservation or colony shall purchase all of the cigarettes or other products made from tobacco that are to be sold and delivered on the reservation or colony from a licensed wholesale dealer who has precollected the state tax on the cigarettes and other products.

2. If a tribal tax has been imposed on the cigarettes and other products made from tobacco, the tribe may apply for a refund of the precollected tax pursuant to NRS 370.280 or 370.503 and NAC 370.230.

[Dep’t of Taxation, Cigarette Tax Reg. part No. 8, eff. 5-26-78]—(NAC A by Tax Comm’n, 9-16-92)—(Substituted in revision for NAC 370.060)

                    
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