Definitions
9 rulesAll 2 subsections
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As used in this article 28, unless the context otherwise requires:
(1) Consumer means any person, firm, limited liability company, partnership, or corporation who has title to or possession of cigarettes in storage for use or consumption in this state.
(1.3) Delivery sale means a sale of cigarettes to a consumer in this state when:
(a) The consumer submits an order for cigarettes to a delivery seller for sale by means other than an over-the-counter sale on the delivery seller's premises, including, but not limited to, telephone or other voice transmission, the mail or other delivery service, or the internet or other online service; and
(b) The cigarettes are delivered when the seller is not in the physical presence of the consumer when the consumer obtains possession of the cigarettes by use of a common carrier, private delivery service, mail, or any other means.
(1.7) Delivery seller means a person located outside of this state who makes delivery sales.
(2) Department means the department of revenue.
(2.5) Master settlement agreement shall have the same meaning as section 39-28-202 (5).
(2.7) Modified risk tobacco product means any tobacco product for which the secretary of the United States department of health and human services has issued an order authorizing the product to be commercially marketed as a modified risk tobacco product in accordance with 21 U.S.C. sec. 387k, or any successor section.
(3) Sale or resale includes installment, credit, and conditional sales and means any exchange, barter, or transfer of title or possession, or both, for a consideration to any other person, firm, partnership, limited liability company, or corporation within this state. It includes:
(a) A gift by a person engaged in the business of selling cigarettes, for advertising, as a means of evading provisions of this article 28 or for any other purpose whatsoever; and
(b) Delivery sales.
(4) Wholesaler means any person, firm, limited liability company, partnership, or corporation who imports cigarettes into this state for sale or resale. The term also includes a delivery seller.
(5) Wholesale subcontractor means any person, firm, limited liability company, partnership, or corporation who purchases cigarettes from a wholesaler for resale to a retailer in this state.