“Units sold” defined. “Units sold” means, with respect to a particular manufacturer of tobacco products for a particular year, the number of individual cigarettes sold in this state by the manufacturer directly or through a distributor, retailer or similar intermediary or intermediaries during that year, as measured by excise taxes collected by the State on packs, or containers of “roll-your-own” tobacco, bearing the excise stamp of this state.
Last modified: February 27, 2006