Acquisition and possession of untaxed other tobacco products; definitions
A. A person, other than a manufacturer or an importer shipping into the
state, shall be licensed as a distributor if the person acquires or possesses
untaxed other tobacco products for sale, barter or exchange or for any
other purpose besides or in addition to personal use or consumption in
this state, including Indian reservations located in this state.
B. A distributor shall obtain other tobacco products only from a manufacturer
or an importer, or a distributor with a current license issued under section
C. For the purposes of this section:
1. "Importer" means a person who has received approval from the
federal alcohol and tobacco tax and trade bureau to directly or indirectly
import finished tobacco products into the United States for sale or distribution,
pursuant to 26 United States Code section 5712 and 27 Code of Federal
Regulations part 41.
2. "Manufacturer" means a person who has received approval from
the federal alcohol and tobacco tax and trade bureau to manufacture, fabricate,
assemble, process or label finished tobacco products, pursuant to 26 United
States Code section 5712 and 27 Code of Federal Regulations part 40.