State Codes and Statutes

Statutes > Nebraska > Chapter59 > 59-1502

59-1502. Terms,defined.As used in the Unfair Cigarette Sales Act, unlessthe context otherwise requires:(1) Person shall mean and includeany individual, firm, association, company, partnership, limited liabilitycompany, corporation, joint-stock company, club, agency, syndicate, municipalcorporation or other political subdivision of this state, trust, receiver,trustee, fiduciary, or conservator;(2) Cigarettes shall meanand include any roll for smoking made wholly or in part of tobacco, irrespectiveof size or shape and whether or not such tobacco is flavored, adulterated,or mixed with any other ingredient, the wrapper or cover of which is madeof paper or any other substance or material, excepting tobacco;(3)Sale shall mean any transfer for a consideration, exchange, barter, gift,offer for sale, or distribution in any manner or by any means whatsoever;(4)Wholesaler shall include any person who:(a) Purchases cigarettesdirectly from the manufacturer;(b) Purchases cigarettes fromany other person who purchases from the manufacturer and who acquires suchcigarettes solely for the purpose of bona fide resale to retail dealers orto other persons for the purpose of bona fide resale to retail dealers orto other persons for the purpose of resale only; or(c) Servicesretail outlets by the maintenance of an established place of business forthe purchase of cigarettes, including, but not limited to, the maintenanceof warehousing facilities for the storage and distribution of cigarettes.Nothingin the Unfair Cigarette Sales Act shall prevent a person from qualifying indifferent capacities as both a wholesaler and retailer under the applicableprovisions of the act;(5) Retailer shall mean and include anyperson who operates a store, stand, booth, or concession for the purpose ofmaking sales of cigarettes at retail, including sales through vending machines;(6)Sell at retail, sale at retail, and retail sales shall mean and include anytransfer of title to cigarettes for a valuable consideration, made in theordinary course of trade or usual conduct of the seller's business, to thepurchaser for consumption or use, including sales through vending machines;(7)Sell at wholesale, sale at wholesale, and wholesale sales shall mean and includeany bona fide transfer of title to cigarettes for a valuable consideration,made in the ordinary course of trade or in the usual conduct of the wholesaler'sbusiness, to a retailer for the purpose of resale;(8) Basic costof cigarettes shall mean the replacement cost of cigarettes to the retaileror wholesaler, as the case may be, in the quantity last purchased, withoutsubtracting any discounts, to which shall be added the full value of any stampswhich may be required by any cigarette tax act of this state and by ordinanceof any municipality of this state in effect or hereafter enacted, if not alreadyincluded by the manufacturer in his or her list price;(9) Divisionshall mean the cigarette tax division of the Tax Commissioner; and(10)Business day shall mean any day other than a Sunday or legal holiday. SourceLaws1965, c. 364, § 2, p. 1184; Laws 1967, c. 378, § 1, p. 1187; Laws 1987, LB 730, § 26; Laws 1993, LB 121, § 377; Laws2008, LB898, § 1. Cross ReferencesForcigarette tax, see Chapter 77, article 26.