As used in this chapter, the term:

(1) "Cigar" means any roll for smoking made wholly or in part of tobacco when the cover of the roll is also tobacco.

(2) "Cigarette" means any roll for smoking made wholly or in part of tobacco when the cover of the roll is paper or any substance other than tobacco.

(3) "Dealer" means any person other than a distributor who is engaged in this state in the business of selling cigars or cigarettes directly to the ultimate consumer of the cigars or cigarettes.

(4) "Distributor" means any person who:

(A) Maintains a warehouse, warehouse personnel, and salesmen who regularly contact and call on dealers; and

(B) Is engaged in the business of:

(i) Manufacturing cigars or cigarettes in this state, importing cigars or cigarettes into this state, or purchasing cigars or cigarettes from other manufacturers or distributors; and

(ii) Selling the cigars or cigarettes to dealers in this state for resale, but is not in the business of selling the cigars or cigarettes directly to the ultimate consumer of the cigars or cigarettes.

(5) "First taxable transaction" means the first sale, receipt, purchase, possession, consumption, handling, distribution, or use of cigars or cigarettes within this state.

(6) "Sale" means any sale, transfer, exchange, theft, barter, gift, or offer for sale and distribution in any manner or by any means whatever.

(7) "Stamp" means any impression, device, stamp, label, or print manufactured, printed, made, or affixed as prescribed by the commissioner.

(8) "Vending machine" means any coin-in-the-slot device used for the automatic merchandising of cigars or cigarettes.