42-3001

42-3001. Definitions

In this chapter, unless the context otherwise requires:

1. "Affix" and "affixed" includes imprinting tax meter stamps on packages and
individual containers as authorized by the department.

2. "Cider" means vinous liquor that is made from the normal alcoholic fermentation
of the juice of sound, ripe apples, including flavored, sparkling and carbonated cider
and cider made from condensed apple must, and that contains more than one-half of one per
cent of alcohol by volume but not more than seven per cent of alcohol by volume.

3. "Cigar" means any roll of tobacco wrapped in leaf tobacco or in any substance
containing tobacco other than any roll of tobacco that is a cigarette, as defined in
paragraph 4, subdivision (b) of this section.

4. "Cigarette" means either of the following:

(a) Any roll of tobacco or any substitute for tobacco wrapped in paper or any
substance not containing tobacco.

(b) Any roll of tobacco wrapped in any substance containing tobacco that, because
of its appearance, the type of tobacco used in the filler or its packaging and labeling,
is likely to be offered to or purchased by a consumer as a cigarette described in
subdivision (a) of this paragraph. This subdivision shall be interpreted consistently
with the classification guidelines established by the federal alcohol and tobacco tax and
trade bureau.

5. "Cigarette distributor" means a distributor of cigarettes without stamps affixed
as required by this article who is required to be licensed under section 42-3201.
Cigarette distributor does not include a retailer or any person who holds a permit as a
cigarette manufacturer, export warehouse proprietor or importer under 26 United States
Code section 5712 if the person sells or distributes cigarettes in this state only to
licensed cigarette distributors or to another person who holds a permit under 26 United
States Code section 5712 as an export warehouse proprietor or manufacturer.

6. "Cigarette importer" means a distributor who directly or indirectly imports into
the United States a finished cigarette for sale or distribution and who is required to be
licensed under section 42-3201.

7. "Cigarette manufacturer" means a distributor who manufactures, fabricates,
assembles, processes or labels a finished cigarette and who is required to be licensed
under section 42-3201.

8. "Consumer" means a person in this state who comes into possession of any luxury
subject to the tax imposed by this chapter and who, on coming into possession of the
luxury, is not a distributor intending to sell or distribute the luxury, retailer or
wholesaler.

9. "Distributor" means any person who manufactures, produces, ships, transports or
imports into this state or in any manner acquires or possesses for the purpose of making
the first sale of the following:

(a) Cigarettes without stamps affixed as required by this article.

(b) Other tobacco products upon which the taxes have not been paid as required by
this chapter.

10. "Domestic farm winery" has the same meaning prescribed in section 4-101.

11. "Domestic microbrewery" has the same meaning prescribed in section 4-101.

12. "First sale" means the initial sale or distribution in intrastate commerce or
the initial use or consumption of cigarettes or other tobacco products.

13. "Luxury" means any article, object or device upon which a tax is imposed under
this chapter.

14. "Malt liquor" means any liquid that contains more than one-half of one per cent
alcohol by volume and that is made by the process of fermentation and not distillation of
hops or grains, but not including:

(a) Liquids made by the process of distillation of such substances.

(b) Medicines that are unsuitable for beverage purposes.

15. "Person" means any individual, firm, partnership, joint venture, association,
corporation, municipal corporation, estate, trust, club, society or other group or
combination acting as a unit, and the plural as well as the singular number.

16. "Retailer" means any person who comes into possession of any luxury subject to
the taxes imposed by this chapter for the purpose of selling it for consumption and not
for resale.

17. "Spirituous liquor" means any liquid that contains more than one-half of one per
cent alcohol by volume, that is produced by distillation of any fermented substance and
that is used or prepared for use as a beverage. Spirituous liquor does not include
medicines that are unsuitable for beverage purposes.

18. "Tobacco products" means all luxuries included in section 42-3052, paragraphs 5
through 9, except that for the purposes of article 5.1 of this chapter tobacco products
has the same meaning prescribed in section 42-3221.

19. "Vinous liquor" means any liquid that contains more than one-half of one per
cent alcohol by volume and that is made by the process of fermentation of grapes,
berries, fruits, vegetables or other substances but does not include:

(a) Liquids in which hops or grains are used in the process of fermentation.

(b) Liquids made by the process of distillation of hops or grains.

20. "Wholesaler" means a person who sells any spirituous, vinous or malt liquor
taxed under this chapter to retail dealers or for the purposes of resale only.