Title 48, Chapter 11, Section 1
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
(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;
(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
(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
(7) "Stamp" means any impression, device, stamp, label, or print
manufactured, printed, made, or affixed as prescribed by the
(8) "Vending machine" means any coin-in-the-slot device used for
the automatic merchandising of cigars or cigarettes.