Nevada does not have any specific restrictions concerning the shipping of tobacco products to consumers. The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.
The Department of Taxation does, however, issue licenses to wholesale dealers or a license as a retail dealer to a person who submits a complete application on a form prescribed by the Department and who otherwise complies with the applicable provisions and regulations.
Nev. Rev. Stat. § 370.445: Dealer’s license required; refusal to issue or renew; suspension or revocation; regulations penalty
Additional information about licensing in Nevada is available at the Operating Your Business and Definitions link above.
It is unlawful for a person to knowingly sell or distribute cigarettes, cigarette paper, tobacco of any description or products made or derived from tobacco to a child under the age of 18 years through the use of the Internet. Every person who sells or distributes cigarettes, cigarette paper, and tobacco of any description or products made or derived from tobacco through the use of the Internet shall adopt a policy to prevent a child under the age of 18 years from obtaining said products through the use of the Internet. The policy must include, without limitation, a method for ensuring that the person who delivers such items obtains the signature of a person who is over the age of 18 years when delivering the items, that the packaging or wrapping of the items when they are shipped is clearly marked with the words “tobacco products” and that the person complies with the laws.
Nev. Rev. Stat. §202.24935: Sale and distribution of cigarettes and other tobacco products to minor through use of Internet prohibited; policy to prevent minor from obtaining tobacco products through use of Internet
In addition, the federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.
A tax credit will be granted for any products made from tobacco, other than cigarettes, shipped from Nevada and destined for retail sale and consumption outside the state on which the tax has previously been paid,