As used in this article, unless the context otherwise requires:
(1) "Department" means the department of revenue.
(1.5) "Distributing subcontractor" means every person, firm, limited
liability company, partnership, or corporation who purchases tobacco products
from a distributor for resale to a retailer in this state.
(2) "Distributor" means every person who first receives tobacco
products in this state, every person who sells tobacco products in this
state who is primarily liable for the tobacco products tax on such products,
and every person who first sells or offers for sale in this state tobacco
products imported into this state from any other state or country.
(3) "Manufacturer's list price" means the invoice price for
which a manufacturer or supplier sells a tobacco product to a distributor
exclusive of any discount or other reduction.
(4) "Sale" means any transfer, exchange, or barter, in any manner
or by any means whatsoever, for a consideration, including all sales made
by any person. The term includes a gift by a person engaged in the business
of selling tobacco products, for advertising, as a means of evading the
provisions of this article or for any other purposes whatsoever.
(5) "Tobacco products" means cigars, cheroots, stogies, periques,
granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco,
snuff, snuff flour, cavendish, plug and twist tobacco, fine-cut and other
chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings
of tobacco, and other kinds and forms of tobacco, prepared in such manner
as to be suitable for chewing or for smoking in a pipe or otherwise, or
both for chewing and smoking, but does not include cigarettes which are
taxed separately pursuant to article 28 of this title.