§ 44-20.2-1 Definitions. – Whenever used in this chapter, unless the context requires otherwise:
(1) "Administrator" means the tax administrator;
(2) "Little cigars" means and includes any roll, made whollyor in part of tobacco, irrespective of size or shape and irrespective ofwhether the tobacco is flavored, adulterated or mixed with any otheringredient, where such roll has a wrapper or cover made of tobacco wrapped inleaf tobacco or any substance containing tobacco paper or any other material,except where such wrapper is wholly or in greater part made of tobacco and suchroll weighs over three (3) pounds per thousand (1,000);
(3) "Dealer" means any person whether located within oroutside of this state, who sells or distributes little cigars to a consumer inthis state;
(4) "Distributor" means any person:
(A) Whether located within or outside of this state, otherthan a dealer, who sells or distributes little cigars within or into thisstate. Such term shall not include any little cigar manufacturer, exportwarehouse proprietor, or importer with a valid permit under 26 U.S.C. §5712, if such person sells or distributes little cigars in this state only tolicensed distributors, or to an export warehouse proprietor or anothermanufacturer with a valid permit under 26 U.S.C. § 5712;
(B) Selling little cigars directly to consumers in this stateby means of at least twenty-five (25) little cigar vending machines.
(5) "Importer" means any person who imports into the UnitedStates, either directly or indirectly, a finished little cigar for sale ordistribution;
(6) "Licensed" when used with reference to a manufacturer,importer, distributor or dealer, means only those persons who hold a valid andcurrent license issued under § 44-20-2 for the type of business beingengaged in. When the term "licensed" is used before a list of entities, such as"licensed manufacturer, importer, wholesale dealer, or retailer dealer," suchterm shall be deemed to apply to each entity in such list;
(7) "Manufacturer" means any person who manufactures,fabricates, assembles, processes, or labels a finished little cigar;
(8) "Person" means any individual, firm, fiduciary,partnership, corporation, trust, or association, however formed;
(9) "Place of business" means and includes any place wherelittle cigars are sold or where little cigars are stored or kept for thepurpose of sale or consumption, including any vessel, vehicle, airplane, train,or vending machine;
(10) "Sale" or "Sell" includes and applies to gifts,exchanges, and barter;
(11) "Snuff" means any finely cut, ground, or powderedtobacco that is not intended to be smoked;
(12) "Stamp" means the impression, device, stamp, label, orprint manufactured, printed, or made as prescribed by the administrator to beaffixed to packages of little cigars, as evidence of the payment of the taxprovided by this chapter or to indicate that the little cigars are intended fora sale or distribution in this state that is exempt from state tax under theprovisions of state law and also includes impressions made by metering machinesauthorized to be used under the provisions of this chapter.
§ 44-20.2-1 Definitions. – Whenever used in this chapter, unless the context requires otherwise:
(1) "Administrator" means the tax administrator;
(2) "Little cigars" means and includes any roll, made whollyor in part of tobacco, irrespective of size or shape and irrespective ofwhether the tobacco is flavored, adulterated or mixed with any otheringredient, where such roll has a wrapper or cover made of tobacco wrapped inleaf tobacco or any substance containing tobacco paper or any other material,except where such wrapper is wholly or in greater part made of tobacco and suchroll weighs over three (3) pounds per thousand (1,000);
(3) "Dealer" means any person whether located within oroutside of this state, who sells or distributes little cigars to a consumer inthis state;
(4) "Distributor" means any person:
(A) Whether located within or outside of this state, otherthan a dealer, who sells or distributes little cigars within or into thisstate. Such term shall not include any little cigar manufacturer, exportwarehouse proprietor, or importer with a valid permit under 26 U.S.C. §5712, if such person sells or distributes little cigars in this state only tolicensed distributors, or to an export warehouse proprietor or anothermanufacturer with a valid permit under 26 U.S.C. § 5712;
(B) Selling little cigars directly to consumers in this stateby means of at least twenty-five (25) little cigar vending machines.
(5) "Importer" means any person who imports into the UnitedStates, either directly or indirectly, a finished little cigar for sale ordistribution;
(6) "Licensed" when used with reference to a manufacturer,importer, distributor or dealer, means only those persons who hold a valid andcurrent license issued under § 44-20-2 for the type of business beingengaged in. When the term "licensed" is used before a list of entities, such as"licensed manufacturer, importer, wholesale dealer, or retailer dealer," suchterm shall be deemed to apply to each entity in such list;
(7) "Manufacturer" means any person who manufactures,fabricates, assembles, processes, or labels a finished little cigar;
(8) "Person" means any individual, firm, fiduciary,partnership, corporation, trust, or association, however formed;
(9) "Place of business" means and includes any place wherelittle cigars are sold or where little cigars are stored or kept for thepurpose of sale or consumption, including any vessel, vehicle, airplane, train,or vending machine;
(10) "Sale" or "Sell" includes and applies to gifts,exchanges, and barter;
(11) "Snuff" means any finely cut, ground, or powderedtobacco that is not intended to be smoked;
(12) "Stamp" means the impression, device, stamp, label, orprint manufactured, printed, or made as prescribed by the administrator to beaffixed to packages of little cigars, as evidence of the payment of the taxprovided by this chapter or to indicate that the little cigars are intended fora sale or distribution in this state that is exempt from state tax under theprovisions of state law and also includes impressions made by metering machinesauthorized to be used under the provisions of this chapter.
§ 44-20.2-1 Definitions. – Whenever used in this chapter, unless the context requires otherwise:
(1) "Administrator" means the tax administrator;
(2) "Little cigars" means and includes any roll, made whollyor in part of tobacco, irrespective of size or shape and irrespective ofwhether the tobacco is flavored, adulterated or mixed with any otheringredient, where such roll has a wrapper or cover made of tobacco wrapped inleaf tobacco or any substance containing tobacco paper or any other material,except where such wrapper is wholly or in greater part made of tobacco and suchroll weighs over three (3) pounds per thousand (1,000);
(3) "Dealer" means any person whether located within oroutside of this state, who sells or distributes little cigars to a consumer inthis state;
(4) "Distributor" means any person:
(A) Whether located within or outside of this state, otherthan a dealer, who sells or distributes little cigars within or into thisstate. Such term shall not include any little cigar manufacturer, exportwarehouse proprietor, or importer with a valid permit under 26 U.S.C. §5712, if such person sells or distributes little cigars in this state only tolicensed distributors, or to an export warehouse proprietor or anothermanufacturer with a valid permit under 26 U.S.C. § 5712;
(B) Selling little cigars directly to consumers in this stateby means of at least twenty-five (25) little cigar vending machines.
(5) "Importer" means any person who imports into the UnitedStates, either directly or indirectly, a finished little cigar for sale ordistribution;
(6) "Licensed" when used with reference to a manufacturer,importer, distributor or dealer, means only those persons who hold a valid andcurrent license issued under § 44-20-2 for the type of business beingengaged in. When the term "licensed" is used before a list of entities, such as"licensed manufacturer, importer, wholesale dealer, or retailer dealer," suchterm shall be deemed to apply to each entity in such list;
(7) "Manufacturer" means any person who manufactures,fabricates, assembles, processes, or labels a finished little cigar;
(8) "Person" means any individual, firm, fiduciary,partnership, corporation, trust, or association, however formed;
(9) "Place of business" means and includes any place wherelittle cigars are sold or where little cigars are stored or kept for thepurpose of sale or consumption, including any vessel, vehicle, airplane, train,or vending machine;
(10) "Sale" or "Sell" includes and applies to gifts,exchanges, and barter;
(11) "Snuff" means any finely cut, ground, or powderedtobacco that is not intended to be smoked;
(12) "Stamp" means the impression, device, stamp, label, orprint manufactured, printed, or made as prescribed by the administrator to beaffixed to packages of little cigars, as evidence of the payment of the taxprovided by this chapter or to indicate that the little cigars are intended fora sale or distribution in this state that is exempt from state tax under theprovisions of state law and also includes impressions made by metering machinesauthorized to be used under the provisions of this chapter.
