For the purposes of this article, the following terms shall have the respective
meanings ascribed by this section:
(1) 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.
(2) 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.
(3) 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.
(4) STAMPS. The stamp or stamps by the use of which the tax levied under
this article is paid and shall be designated Alabama Revenue Stamps.
(5) 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.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §730; Act 2014-262,
p. 827, §1.)