59-14-102.   Definitions.
     As used in this chapter:
     (1) "Cigarette" means a roll for smoking made wholly or in part of tobacco:
     (a) regardless of:
     (i) the size of the roll;
     (ii) the shape of the roll; or
     (iii) whether the tobacco is:
     (A) flavored;
     (B) adulterated; or
     (C) mixed with any other ingredient; and
     (b) if the wrapper or cover of the roll is made of paper or any other substance or material except tobacco.
     (2) "Consumer" means a person that is not required:
     (a) under Section 59-14-201 to obtain a license under Section 59-14-202; or
     (b) under Section 59-14-301 to obtain a license under Section 59-14-202.
     (3) "Counterfeit cigarette" means:
     (a) a cigarette that has a false manufacturing label; or
     (b) a package of cigarettes bearing a counterfeit tax stamp.
     (4) "Importer" means a person who imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution.
     (5) "Indian tribal entity" means a federally recognized Indian tribe, tribal entity, or any other person doing business as a distributor or retailer of cigarettes on tribal lands located in the state.
     (6) "Manufacturer" means a person who manufactures, fabricates, assembles, processes, or labels a finished cigarette.
     (7) "Moist snuff" means tobacco that is:
     (a) finely:
     (i) cut;
     (ii) ground; or
     (iii) powdered; and
     (b) not intended to be:
     (i) smoked; or
     (ii) placed in the nasal cavity.
     (8) "Retailer" means a person that:
     (a) sells or distributes a cigarette to a consumer in the state; or
     (b) intends to sell or distribute a cigarette to a consumer in the state.
     (9) "Stamp" means the indicia required to be placed on a cigarette package that evidences payment of the tax on cigarettes required by Section 59-14-205.
     (10) (a) "Tobacco product" means a product made of, or containing tobacco.
     (b) "Tobacco product" includes moist snuff.
     (c) "Tobacco product" does not include a cigarette.
     (11) "Tribal lands" means land held by the United States in trust for a federally recognized Indian tribe.

Amended by Chapter 204, 2008 General Session
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Last revised: Thursday, May 28, 2009