(1) “Affiliate” means a manufacturer or other person that
directly or indirectly, through one or more intermediaries, controls or
is controlled by a distributor or that is under common control with a
(2) “Business” means any trade, occupation, activity,
or enterprise engaged in for the purpose of selling or distributing tobacco
products in this state.
(3) “Consumer” means any person who has title to or possession
of tobacco products in storage for use or other consumption in this state.
(4) “Division” means the Division of Alcoholic Beverages
and Tobacco of the Department of Business and Professional Regulation.
(5) “Distributor” means:
(a) Any person engaged in the business of selling tobacco products
in this state who brings, or causes to be brought, into this state from
outside the state any tobacco products for sale;
(b) Any person who makes, manufactures, or fabricates tobacco products
in this state for sale in this state; or
(c) Any person engaged in the business of selling tobacco outside
this state who ships or transports tobacco products to retailers in this
state to be sold by those retailers.
(6) “Manufacturer” means any person who manufactures and
sells tobacco products.
(7) “Place of business” means any place where tobacco
products are sold, manufactured, stored or kept for the purpose of sale
or consumption, including any vessel, vehicle, airplane, train, or vending machine.
(8) “Retail outlet” means each place of business from
which tobacco products are sold to consumers.
(9) “Retailer” means any person engaged in the business
of selling tobacco products to ultimate consumers.
(10) “Sale” means any transfer, exchange, or barter for
a consideration. The term “sale” includes a gift by a person
engaged in the business of selling tobacco products for advertising or
as a means of evading this part or for any other purpose.
(11) “Storage” means any keeping or retention of tobacco
products for use or consumption in this state.
(12) “Tobacco products” means loose tobacco suitable for
smoking; snuff; snuff flour; cavendish; plug and twist tobacco; fine cuts
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; but “tobacco products”
does not include cigarettes, as defined by s. 210.01(1), or cigars.
(13) “Use” means the exercise of any right or power incidental
to the ownership of tobacco products.
(14) “Wholesale sales price” means the sum of:
(a) The full price paid by the distributor to acquire the tobacco
products, including charges by the seller for the cost of materials, the
cost of labor and service, charges for transportation and delivery, the
federal excise tax, and any other charge, even if the charge is listed
as a separate item on the invoice paid by the distributor, exclusive of
any diminution by volume or other discounts, including a discount provided
to a distributor by an affiliate; and
(b) The federal excise tax paid by the distributor on the tobacco
products if the tax is not included in the full price under paragraph (a).