42-3221. Definitions


In this article, unless the context otherwise requires:


1. "Adult" means an individual who is at least the legal minimum purchase age.


2. "Consumer" has the same meaning prescribed in section 42-3001. Consumer does
not include an Indian tribe, an enterprise owned by a tribe, a tribal member or an entity
owned by a tribal member that purchases tobacco products in connection with a delivery
sale for resale on the tribe's or tribal member's reservation to the ultimate user of the
tobacco products.


3. "Delivery sale" means any sale of tobacco products to a consumer in this state
in which either:


(a) The consumer submits the order for the sale by means of telephonic or other
voice transmission, mail, a delivery service or the internet or other on-line service.


(b) The tobacco products are delivered by use of mail or a delivery service.


4. "Delivery service" means any person that is engaged in the commercial delivery
of letters, packages or other containers.


5. "Legal minimum purchase age" means the minimum age at which an individual may
legally purchase tobacco products in this state.


6. "Mail" or "mailing" means the shipment of tobacco products through the United
States postal service.


7. "Retailer" means any person who is not a licensed distributor that comes into
possession of tobacco products subject to tax under this chapter for the purposes of
selling the tobacco products to consumers.


8. "Shipping container" means a container in which tobacco products are shipped in
connection with a delivery sale.


9. "Shipping document" means a bill of lading, airbill, United States postal
service form or any other document used to evidence the undertaking by a delivery service
to deliver letters, packages or other containers.


10. "Tobacco products" means all luxuries included in section 42-3052, paragraph 5,
all luxuries included in section 42-3052, paragraph 6 and all luxuries included in
section 42-3052, paragraph 7. Tobacco products does not include pipe tobacco or cigars.