§ 105-113.4. Definitions.
§ 105‑113.4. Definitions.
The following definitionsapply in this Article:
(1) Cigar. A roll oftobacco wrapped in a substance that contains tobacco, other than a cigarette.
(1a) Cigarette. Any ofthe following:
a. A roll of tobaccowrapped in paper or in a substance that does not contain tobacco.
b. A roll of tobaccowrapped in a substance that contains tobacco and that, because of itsappearance, the type of tobacco used in the filler, or its packaging andlabeling, is likely to be offered to or purchased by a consumer as a cigarettedescribed in subpart a. of this subdivision.
(2) Cost price. Theprice a person liable for the tax on tobacco products imposed by Part 3 of thisArticle paid for the products, before any discount, rebate, or allowance or thetax imposed by that Part.
(3) Distributor. Eitherof the following:
a. A person, whereverresident or located, who purchases non‑tax‑paid cigarettes directlyfrom the manufacturer of the cigarettes and stores, sells, or otherwisedisposes of the cigarettes.
b. A manufacturer ofcigarettes.
(4) Repealed by SessionLaws 1991, c. 689, s. 267.
(4a) Integrated wholesaledealer. A wholesale dealer who is an affiliate of a manufacturer of tobaccoproducts, other than cigarettes, and is not a retail dealer. An"affiliate" is a person who directly or indirectly controls, iscontrolled by, or is under common control with another person.
(5) Licenseddistributor. A distributor licensed under Part 2 of this Article.
(6) Manufacturer. Aperson who produces tobacco products or a person who contracts with anotherperson to produce tobacco products and is the exclusive purchaser of theproducts under the contract.
(7) Package. Theindividual packet, can, box, or other container used to contain and to convey tobaccoproducts to the consumer.
(8) Person. Defined inG.S. 105‑228.90.
(9) Retail dealer. Aperson who sells a tobacco product to the ultimate consumer of the product.
(10) Sale. A transfer, atrade, an exchange, or a barter, in any manner or by any means, with or withoutconsideration.
(10a) Secretary. TheSecretary of Revenue.
(11) Repealed by SessionLaws 1993, c. 442, s. 1, effective January 1, 1994.
(11a) Tobacco product. Acigarette, a cigar, or any other product that contains tobacco and is intendedfor inhalation or oral use.
(12) Repealed by SessionLaws 1993, c. 442, s. 1, effective January 1, 1994.
(13) Use. The exerciseof any right or power over cigarettes, incident to the ownership or possessionthereof, other than the making of a sale thereof in the course of engaging in abusiness of selling cigarettes. The term includes the keeping or retention ofcigarettes for use.
(14) Wholesale dealer. Eitherof the following:
a. A person whoacquires tobacco products other than cigarettes for sale to another wholesaledealer or to a retail dealer.
b. A manufacturer oftobacco products other than cigarettes. (1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991, c.689, s. 267; 1993, c. 354, s. 7; c. 442, s. 1; 2007‑435, s. 2; 2009‑559,s. 1.)