§ 44-20.1-1 Definitions. – For purposes of this chapter:
(1) "Adult" means a person who is at least the legal minimumpurchase age.
(2) "Consumer" means an individual who is not licensed as awholesaler or retailer pursuant to the provisions of § 44-20-2.
(3) "Delivery sale" means any sale of cigarettes to aconsumer in the state where either:
(i) The purchaser submits the order for such sale by means ofa telephonic or other method of voice transmission, the mail or any otherdelivery service, or the Internet or other online service; or
(ii) The cigarettes are delivered by use of the mails orother delivery service. A sale of cigarettes shall be a delivery saleregardless of whether the seller is located within or without the state. A saleof cigarettes not for personal consumption to a person who is a wholesaledealer or a retail dealer shall not be a delivery sale.
(4) "Delivery service" means any person who is engaged in thecommercial delivery of letters, packages, or other containers.
(5) "Administrator" means the tax administrator.
(6) "Legal minimum purchase age" means the minimum age atwhich an individual may legally purchase cigarettes in the state.
(7) "Mail" or "mailing" means the shipment of cigarettesthrough the United States Postal Service.
(8) "Person" means the same as that term is defined in §44-20-1.
(9) "Shipping container" means bills of lading, airbills, orany other documents used to evidence the undertaking by a delivery service todeliver letters, packages, or other containers.
§ 44-20.1-1 Definitions. – For purposes of this chapter:
(1) "Adult" means a person who is at least the legal minimumpurchase age.
(2) "Consumer" means an individual who is not licensed as awholesaler or retailer pursuant to the provisions of § 44-20-2.
(3) "Delivery sale" means any sale of cigarettes to aconsumer in the state where either:
(i) The purchaser submits the order for such sale by means ofa telephonic or other method of voice transmission, the mail or any otherdelivery service, or the Internet or other online service; or
(ii) The cigarettes are delivered by use of the mails orother delivery service. A sale of cigarettes shall be a delivery saleregardless of whether the seller is located within or without the state. A saleof cigarettes not for personal consumption to a person who is a wholesaledealer or a retail dealer shall not be a delivery sale.
(4) "Delivery service" means any person who is engaged in thecommercial delivery of letters, packages, or other containers.
(5) "Administrator" means the tax administrator.
(6) "Legal minimum purchase age" means the minimum age atwhich an individual may legally purchase cigarettes in the state.
(7) "Mail" or "mailing" means the shipment of cigarettesthrough the United States Postal Service.
(8) "Person" means the same as that term is defined in §44-20-1.
(9) "Shipping container" means bills of lading, airbills, orany other documents used to evidence the undertaking by a delivery service todeliver letters, packages, or other containers.
§ 44-20.1-1 Definitions. – For purposes of this chapter:
(1) "Adult" means a person who is at least the legal minimumpurchase age.
(2) "Consumer" means an individual who is not licensed as awholesaler or retailer pursuant to the provisions of § 44-20-2.
(3) "Delivery sale" means any sale of cigarettes to aconsumer in the state where either:
(i) The purchaser submits the order for such sale by means ofa telephonic or other method of voice transmission, the mail or any otherdelivery service, or the Internet or other online service; or
(ii) The cigarettes are delivered by use of the mails orother delivery service. A sale of cigarettes shall be a delivery saleregardless of whether the seller is located within or without the state. A saleof cigarettes not for personal consumption to a person who is a wholesaledealer or a retail dealer shall not be a delivery sale.
(4) "Delivery service" means any person who is engaged in thecommercial delivery of letters, packages, or other containers.
(5) "Administrator" means the tax administrator.
(6) "Legal minimum purchase age" means the minimum age atwhich an individual may legally purchase cigarettes in the state.
(7) "Mail" or "mailing" means the shipment of cigarettesthrough the United States Postal Service.
(8) "Person" means the same as that term is defined in §44-20-1.
(9) "Shipping container" means bills of lading, airbills, orany other documents used to evidence the undertaking by a delivery service todeliver letters, packages, or other containers.
