§ 44-20-1 Definitions. – Whenever used in this chapter, unless the context requires otherwise:
(1) "Administrator" means the tax administrator;
(2) "Cigarettes" means and includes any cigarettes suitablefor smoking in cigarette form, and each sheet of cigarette rolling paper;
(3) "Dealer" means any person whether located within oroutside of this state, who sells or distributes cigarettes 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 cigarettes within or into this state.Such term shall not include any cigarette manufacturer, export warehouseproprietor, or importer with a valid permit under 26 U.S.C. § 5712, ifsuch person sells or distributes cigarettes in this state only to licenseddistributors, or to an export warehouse proprietor or another manufacturer witha valid permit under 26 U.S.C. § 5712;
(B) Selling cigarettes directly to consumers in this state bymeans of at least twenty-five (25) cigarette vending machines.
(5) "Importer" means any person who imports into the UnitedStates, either directly or indirectly, a finished cigarette 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 cigarette;
(8) "Person" means any individual, firm, fiduciary,partnership, corporation, trust, or association, however formed;
(9) "Place of business" means and includes any place wherecigarettes are sold or where cigarettes are stored or kept for the purpose ofsale or consumption, including any vessel, vehicle, airplane, train, or vendingmachine;
(10) "Sale" or "sell" includes and applies to gifts,exchanges, and barter;
(11) "Stamp" means the impression, device, stamp, label, orprint manufactured, printed, or made as prescribed by the administrator to beaffixed to packages of cigarettes, as evidence of the payment of the taxprovided by this chapter or to indicate that the cigarettes are intended for asale or distribution in this state that is exempt from state tax under theprovisions of state law; and also includes impressions made by meteringmachines authorized to be used under the provisions of this chapter.
§ 44-20-1 Definitions. – Whenever used in this chapter, unless the context requires otherwise:
(1) "Administrator" means the tax administrator;
(2) "Cigarettes" means and includes any cigarettes suitablefor smoking in cigarette form, and each sheet of cigarette rolling paper;
(3) "Dealer" means any person whether located within oroutside of this state, who sells or distributes cigarettes 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 cigarettes within or into this state.Such term shall not include any cigarette manufacturer, export warehouseproprietor, or importer with a valid permit under 26 U.S.C. § 5712, ifsuch person sells or distributes cigarettes in this state only to licenseddistributors, or to an export warehouse proprietor or another manufacturer witha valid permit under 26 U.S.C. § 5712;
(B) Selling cigarettes directly to consumers in this state bymeans of at least twenty-five (25) cigarette vending machines.
(5) "Importer" means any person who imports into the UnitedStates, either directly or indirectly, a finished cigarette 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 cigarette;
(8) "Person" means any individual, firm, fiduciary,partnership, corporation, trust, or association, however formed;
(9) "Place of business" means and includes any place wherecigarettes are sold or where cigarettes are stored or kept for the purpose ofsale or consumption, including any vessel, vehicle, airplane, train, or vendingmachine;
(10) "Sale" or "sell" includes and applies to gifts,exchanges, and barter;
(11) "Stamp" means the impression, device, stamp, label, orprint manufactured, printed, or made as prescribed by the administrator to beaffixed to packages of cigarettes, as evidence of the payment of the taxprovided by this chapter or to indicate that the cigarettes are intended for asale or distribution in this state that is exempt from state tax under theprovisions of state law; and also includes impressions made by meteringmachines authorized to be used under the provisions of this chapter.
§ 44-20-1 Definitions. – Whenever used in this chapter, unless the context requires otherwise:
(1) "Administrator" means the tax administrator;
(2) "Cigarettes" means and includes any cigarettes suitablefor smoking in cigarette form, and each sheet of cigarette rolling paper;
(3) "Dealer" means any person whether located within oroutside of this state, who sells or distributes cigarettes 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 cigarettes within or into this state.Such term shall not include any cigarette manufacturer, export warehouseproprietor, or importer with a valid permit under 26 U.S.C. § 5712, ifsuch person sells or distributes cigarettes in this state only to licenseddistributors, or to an export warehouse proprietor or another manufacturer witha valid permit under 26 U.S.C. § 5712;
(B) Selling cigarettes directly to consumers in this state bymeans of at least twenty-five (25) cigarette vending machines.
(5) "Importer" means any person who imports into the UnitedStates, either directly or indirectly, a finished cigarette 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 cigarette;
(8) "Person" means any individual, firm, fiduciary,partnership, corporation, trust, or association, however formed;
(9) "Place of business" means and includes any place wherecigarettes are sold or where cigarettes are stored or kept for the purpose ofsale or consumption, including any vessel, vehicle, airplane, train, or vendingmachine;
(10) "Sale" or "sell" includes and applies to gifts,exchanges, and barter;
(11) "Stamp" means the impression, device, stamp, label, orprint manufactured, printed, or made as prescribed by the administrator to beaffixed to packages of cigarettes, as evidence of the payment of the taxprovided by this chapter or to indicate that the cigarettes are intended for asale or distribution in this state that is exempt from state tax under theprovisions of state law; and also includes impressions made by meteringmachines authorized to be used under the provisions of this chapter.
