1. "Delivery sale" means any sale of cigarettes, whether the seller is located within or outside of the borders of this State, to a consumer in this State for which:
(a) The purchaser submits the order for the sale by means of a telephonic or other method of voice transmission, the mail or any other delivery service, or the Internet or any other on-line service; or
(b) The cigarettes are delivered by mail or the use of another delivery service.
2. For the purpose of this section, any sale of cigarettes to a natural person in this State who does not hold a current license as a wholesale or retail dealer constitutes a sale to a consumer.
(Added to NRS by 2005, 1185)