“Units sold” means, with respect to a particular manufacturer of tobacco products for a particular year, the number of individual cigarettes sold in this state, including, without limitation, any cigarettes sold on any qualified tribal land within the State, by the manufacturer directly or through a distributor, retailer or similar intermediary or intermediaries during that year, for which the State has the authority under federal law to impose excise or a similar tax or to collect escrow deposits. The term does not include any cigarettes sold:
1. On a federal installation in a transaction that is exempt from state taxation under federal law; or
2. On the qualified tribal land of an Indian tribe to a consumer who is an adult enrolled member of that tribe in a transaction that is exempt from state taxation under federal law.
(Added to NRS by 1999, 1107; A 2013, 2666)
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