(1) “Cigarette” means any roll for smoking, except one of which
the tobacco is fully naturally fermented, without regard to the kind of
tobacco or other substances used in the inner roll or the nature or composition
of the material in which the roll is wrapped, which is made wholly or
in part of tobacco irrespective of size or shape and whether such tobacco
is flavored, adulterated or mixed with any other ingredient.
(2) “Persons” means any individual, copartnership, society,
club, association, corporation, joint stock company, and any combination
of individuals and also an executor, administrator, receiver, trustee
or other fiduciary.
(3) “Sale” means any transfer, exchange or barter in any manner,
or by any means whatever.
(4) “Retail sale” or “sale at retail” means a sale
to a consumer or to any person for any purpose other than resale.
(5) “Dealer” means any wholesale dealer as hereinafter defined.
(6) “Wholesale dealer” means any person located inside or outside
this state who sells cigarettes to retail dealers or other persons for
purposes of resale only. Such term shall not include any cigarette manufacturer,
export warehouse proprietor, or importer with a valid permit under 26
U.S.C. s. 5712 if such person sells or distributes cigarettes in this
state only to dealers who are agents and who hold valid and current permits
under s. 210.15 or to any cigarette manufacturer, export warehouse proprietor,
or importer who holds a valid and current permit under 26 U.S.C. s. 5712.
(7) “Retail dealer” means any person located inside or outside
this state other than a wholesale dealer engaged in the business of selling
cigarettes, including persons issued a permit pursuant to s. 569.003.
(8) “Package” means the individual package, box or other container
in or from which retail sales of cigarettes are normally made or intended
to be made.
(9) “Agent” means any person authorized by the Division of
Alcoholic Beverages and Tobacco to purchase and affix adhesive stamps
under this part.
(10) “Division” means the Division of Alcoholic Beverages and
Tobacco of the Department of Business and Professional Regulation.
(11) “Use” means the consuming, giving away or disposing, in
any manner, of cigarettes.
(12) “First sale” means the first use or consumption of cigarettes
within this state.
(13) “Operating ad valorem millage” means all millages other
than those fixed for debt service.
(14) “Distributing agent” means every person, firm or corporation
in this state who acts as an agent for any person, firm or corporation
outside or inside the state by receiving cigarettes in interstate or intrastate
commerce and storing such cigarettes subject to distribution or delivery
upon order from said principal to wholesale dealers and other distributing
agents inside or outside this state.
(15) “Place of business” means any place where cigarettes are
sold or where cigarettes are stored or kept for the purpose of sale or
consumption; or if cigarettes are sold from a vending machine the place
in which the vending machine is located.
(16) “Manufacturer’s representative” means a person who
represents a manufacturer of cigarettes but who has no place of business
in this state where cigarettes are stored. A manufacturer’s representative
is required to obtain any cigarettes required by her or him through a
wholesale dealer in this state and to make such reports as may be required
by the Division of Alcoholic Beverages and Tobacco of the Department of
Business and Professional Regulation.
(17) “Exporter” means a person who transports tax-exempt cigarettes
into this state under bond for delivery beyond the borders of this state.
Each permit shall entitle the permittee to store such cigarettes under
bond at one location in this state pending shipment beyond the borders
of this state.
(18) “Unstamped package” or “unstamped cigarettes”
means a package on which the surcharge and tax required by this part have
not been paid, regardless of whether or not such package is stamped or
marked with the indicia of any other taxing authority, or a package on
which there has been affixed a counterfeit or fraudulent indicium or stamp.
(19) “Stamp” or “stamps” means the indicia required
to be placed on cigarette packages which evidence payment of the surcharge
on cigarettes under s. 210.011 and the tax on cigarettes under s. 210.02.
(20) “Importer” means any person with a valid permit under
26 U.S.C. s. 5712 who imports into the United States, directly or indirectly,
a finished cigarette for sale or distribution.
(21) “Manufacturer” means any domestic person or entity with
a valid permit under 26 U.S.C. s. 5712 that manufactures, fabricates,
assembles, processes, or labels a finished cigarette.
(22) “Counterfeit cigarettes” means cigarettes that have false
manufacturing labels, tobacco product packs with counterfeit tax stamps,
or any combination thereof.