The provisions of NRS 370.007 to 370.430, inclusive, do not apply to:
1. Common carriers while engaged in interstate commerce which sell or furnish cigarettes on their trains, buses or airplanes;
2. A person entering this state with a quantity of cigarettes for household or personal use which is exempt from federal import duty; and
3. A duty-free sales enterprise as defined in 19 U.S.C. § 1555(b)(8)(D) that:
(a) Operates pursuant to the provisions of 19 U.S.C. § 1555(b); and
(b) To the extent it sells cigarettes, only sells cigarettes that are duty-free merchandise as defined in 19 U.S.C. § 1555(b)(8)(E).
[17:192:1947; 1943 NCL § 6528.17] + [5:178:1953] — (NRS A 1983, 709; 1999, 1667; 2001, 2135; 2013, 2654; 2015, 2957)