Cigarette taxes are direct taxes upon consumer.

Nev. Rev. Stat. § 370.077
in effect
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All taxes paid under the provisions of this chapter are direct taxes upon the consumer and are precollected for convenience only. Taxes paid by persons other than the consumer are advances, and shall be added to the selling price of the cigarettes.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-370.htmlFetched: 10/4/2026

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