For the purposes of this subpart, the following words shall have the following meanings:
(1) BUSINESS RECORDS. All invoices, receipts, ledgers, inventories, tax returns, balance sheets, reports, and documents of every type, whether prepared or maintained on paper or electronically.
(2) CHEWING TOBACCO. All chewing tobacco prepared in such manner as to be suitable for chewing only and not suitable for smoking.
(3) CIGARS, CHEROOTS, STOGIES, ETC. A roll for smoking that is of any size or shape and that is made wholly or in part of tobacco or any substitute therefor, irrespective of whether the tobacco is pure or flavored, adulterated, or mixed with any other ingredient, if the roll has a wrapper made wholly or in part of tobacco.
(4) FILTERED CIGARS. Filtered cigars that have a cellulose acetate or similar integrated filter, made of tobacco, or any substitute therefor, and weighing more than three pounds per 1,000.
(5) LITTLE CIGARS. Cigars of all descriptions, including filtered cigars, made of tobacco, or any substitute therefor, and weighing not more than three pounds per 1,000.
(6) OTHER TOBACCO PRODUCTS. Cigars made of tobacco or any substitute therefor, including cigarette-sized or near-cigarette-sized cigars, smoking tobacco or hookah, chewing tobacco, snuff, rolling papers, tubes, wraps, or cones designed for tobacco consumption.
(7) RETAIL DEALER. Every person, firm, or corporation, other than a wholesale dealer or jobber, who shall sell or offer for sale any one or more of the articles taxed herein, irrespective of quantity or amount, or the number of sales; and all persons operating under a retail dealer’s license.
(8) SEMIJOBBER. Persons, firms, or corporations who buy tobacco products from permitted wholesalers or obtain tobacco from any other source and sell at wholesale any one or more of the articles taxed herein to licensed retail dealers for the purpose of resale only.
(9) SMOKING TOBACCO. All smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco prepared in such manner as to be suitable for smoking in a pipe or cigarette.
(10) STAMPS. The stamp or stamps by the use of which tax is levied under this subpart.
(11) WHOLESALE DEALER AND JOBBER. Persons, firms, or corporations who buy tobacco products direct from the manufacturer or an affiliate of the manufacturer and sell at wholesale only, any one or more of the articles taxed herein to licensed wholesale dealers, jobbers, semijobbers, and retail dealers for the purpose of resale only.
Last modified: May 3, 2021