The definitions set forth in
section 63-2502, Idaho Code, shall apply to the provisions of this chapter. In addition, as used in this act:
(1) "Commission" means the Idaho state tax commission.
(2) "Importer" means any person in the United States to whom nontaxpaid
cigarettes manufactured in a foreign country, Puerto Rico, the Virgin
Islands or a possession of the United States are shipped or consigned;
any person who removes cigarettes for sale or consumption in the United
States from a customs bonded manufacturing warehouse; and any person who
smuggles or otherwise unlawfully brings cigarettes into the United States.
(3) "Manufacturer" means any person who manufactures cigarettes
by any method of preparing, processing or manipulating tobacco, except
for his own personal consumption or use.
"Person" means an individual, partnership, corporation or any
other business or legal entity.