(a) As used in this chapter, the following words and phrases have the meanings ascribed in this section unless the context clearly requires otherwise:(a) “Brand family” means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, “menthol,” “lights,” “kings” and “100s,” and includes any brand name (alone or in conjunction with any other word), trademark, logo, symbol, motto, selling message, recognizable pattern of colors or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.(b) “Cigarette” means a product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains any of the following:(i) Any roll of tobacco wrapped in paper or in any substance not containing tobacco;(ii) Tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or(iii) Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette.The term “cigarette” includes roll-your-own tobacco, meaning tobacco which, because of its appearance, type, packaging or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. For purposes of this definition of the term “cigarette,” nine one-hundredths (0.09) ounces of roll-your-own tobacco constitute one (1) individual cigarette.(c) “Cigarette manufacturer” or “manufacturer” means an entity that does any of the following:(i) Manufactures cigarettes anywhere that the manufacturer intends to be sold in the United States, including cigarettes intended to be sold in the United States through an importer;(ii) Is the first purchaser anywhere, for resale in the United States, of cigarettes manufactured anywhere that the manufacturer does not intend to be sold in the United States; or(iii) Becomes a successor of an entity described in subparagraph (i) or (ii).(d) “Commissioner” means the Commissioner of Revenue of the Department of Revenue.(e) “Department” means the Department of Revenue.(f) “Directory” means the state cigarette directory created and maintained by the commissioner under Section 75-101-5.(g) “Distributor” means a person, other than a retailer, who manufactures or produces cigarettes, or who ships, transports or imports cigarettes into this state, or who in any manner acquires or possesses cigarettes and makes a first sale of the cigarettes in the state.(h) “Importer” means a person, firm, corporation, association or other business entity who imports cigarettes from any state or foreign country for distribution, sale, use or consumption in the state.(i) “Retailer” means a person, other than a wholesaler, whose business is that of selling merchandise at retail and who sells, or offers for sale, cigarettes to a consumer in this state.(j) “Wholesaler” means a person, firm, corporation, association or other business entity who sells cigarettes to retailers in this state for the purpose of resale.
(a) “Brand family” means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, “menthol,” “lights,” “kings” and “100s,” and includes any brand name (alone or in conjunction with any other word), trademark, logo, symbol, motto, selling message, recognizable pattern of colors or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes.
(b) “Cigarette” means a product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains any of the following:(i) Any roll of tobacco wrapped in paper or in any substance not containing tobacco;(ii) Tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or(iii) Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette.The term “cigarette” includes roll-your-own tobacco, meaning tobacco which, because of its appearance, type, packaging or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. For purposes of this definition of the term “cigarette,” nine one-hundredths (0.09) ounces of roll-your-own tobacco constitute one (1) individual cigarette.
(i) Any roll of tobacco wrapped in paper or in any substance not containing tobacco;
(ii) Tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or
(iii) Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette.
The term “cigarette” includes roll-your-own tobacco, meaning tobacco which, because of its appearance, type, packaging or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. For purposes of this definition of the term “cigarette,” nine one-hundredths (0.09) ounces of roll-your-own tobacco constitute one (1) individual cigarette.
(c) “Cigarette manufacturer” or “manufacturer” means an entity that does any of the following:(i) Manufactures cigarettes anywhere that the manufacturer intends to be sold in the United States, including cigarettes intended to be sold in the United States through an importer;(ii) Is the first purchaser anywhere, for resale in the United States, of cigarettes manufactured anywhere that the manufacturer does not intend to be sold in the United States; or(iii) Becomes a successor of an entity described in subparagraph (i) or (ii).
(i) Manufactures cigarettes anywhere that the manufacturer intends to be sold in the United States, including cigarettes intended to be sold in the United States through an importer;
(ii) Is the first purchaser anywhere, for resale in the United States, of cigarettes manufactured anywhere that the manufacturer does not intend to be sold in the United States; or
(iii) Becomes a successor of an entity described in subparagraph (i) or (ii).
(d) “Commissioner” means the Commissioner of Revenue of the Department of Revenue.
(e) “Department” means the Department of Revenue.
(f) “Directory” means the state cigarette directory created and maintained by the commissioner under Section 75-101-5.
(g) “Distributor” means a person, other than a retailer, who manufactures or produces cigarettes, or who ships, transports or imports cigarettes into this state, or who in any manner acquires or possesses cigarettes and makes a first sale of the cigarettes in the state.
(h) “Importer” means a person, firm, corporation, association or other business entity who imports cigarettes from any state or foreign country for distribution, sale, use or consumption in the state.
(i) “Retailer” means a person, other than a wholesaler, whose business is that of selling merchandise at retail and who sells, or offers for sale, cigarettes to a consumer in this state.
(j) “Wholesaler” means a person, firm, corporation, association or other business entity who sells cigarettes to retailers in this state for the purpose of resale.