When used in this chapter:
(a) "State" means the State of Mississippi as geographically defined,
and any and all waters under the jurisdiction of the State of Mississippi.
(b) "State Auditor" means the Auditor of Public Accounts of the
State of Mississippi, or his legally appointed deputy, clerk or agent.
(c) "Commissioner" means the Commissioner of Revenue of the Department
of Revenue, and his authorized agents and employees.
(d) "Person" means any individual, company, corporation, partnership,
association, joint venture, estate, trust, or any other group, or combination
acting as a unit, and the plural as well as the singular, unless the intention
to give a more limited meaning is disclosed by the context.
(e) "Consumer" means a person who comes into possession of tobacco
for the purpose of consuming it, giving it away, or disposing of it in
any way by sale, barter or exchange.
(f) "Tobacco" means any cigarettes, cigars, cheroots, stogies, smoking
tobacco (including granulated, plug cut, crimp cut, ready rubbed, and
other kinds and forms of tobacco, or substitutes therefor, prepared in
such manner as to be suitable for smoking in a pipe or cigarette) and
including plug and twist chewing tobacco and snuff, when such "tobacco"
is manufactured and prepared for sale or personal consumption. All words
used herein shall be given the meaning as defined in the regulations of
the Treasury Department of the United States of America.
(g) "First sale" means and includes the first sale, or distribution
of such tobacco in intrastate commerce, or the first use or consumption
of such tobacco within this state.
(h) "Drop shipment" means and includes any delivery of tobacco received
by any person within this state, when payment for such tobacco is made
to the shipper, or seller by or through a person other than a consignee.
(i) "Distributor" includes every person, except retailers as defined
herein, in the state who manufactures or produces tobacco or who ships,
transports, or imports into this state, or in any manner acquires or possesses
tobacco, and makes a first sale of the same in the state.
(j) "Wholesaler" includes dealers, whose principal business is that
of a wholesale dealer or jobber, who is known to the retail trade as such,
and whose place of business is located in Mississippi or in a state which
affords reciprocity to wholesalers domiciled in Mississippi, who shall
sell any taxable tobacco to retail dealers only for the purpose of resale.
(k) "Retailer" includes every person, other than a wholesale dealer,
as defined above, whose principal business is that of selling merchandise
at retail, who shall sell, or offer for sale tobacco to the consumer.
The sale of tobacco in quantity lots by retailers to other retailers,
transient vendors, or other persons, shall not be construed as wholesale
and shall not qualify such retailer for a permit as a wholesaler.
(l) "Dealer" includes every person, firm, corporation or association
of persons, except retailers as defined herein, who manufacture tobacco
for distribution, for sale, for use or for consumption in the State of
The word "dealer" is further defined to mean any person, firm,
corporation or association of persons, except retailers as defined herein,
who imports tobacco from any state or foreign country for distribution,
sale, use, or consumption in the State of Mississippi.
(m) "Distributing agent" includes every person in the state who
acts as an agent of any person outside the State of Mississippi, by receiving
tobacco in interstate commerce, and storing such tobacco in this state
subject to distribution, or delivery upon order from the person outside
the state to distributors, wholesalers, retailers and dealers.
(n) "Transient vendor" means and includes every person commonly
and generally termed "peddlers" and every person acting for
himself, or as an agent, employee, salesman, or in any capacity for another,
whether as owner, bailee, or other custodian of tobacco, and going from
person to person, dealer to dealer, house to house, or place to place,
and selling or offering for sale at retail or wholesale tobacco, and every
person who does not keep a regular place of business open at all times
in regular hours, and every person who goes from person to person, dealer
to dealer, house to house, or place to place, and sells or offers for
sale tobacco which he carries with him, and who delivers the same at the
time of, or immediately after the sale, or without returning to the place
of business operations (a permanent place of business within the state)
between the taking of the order and the delivery of the tobacco, or
All persons who go from person to person, house to house, place to place,
or dealer to dealer, soliciting orders by exhibiting samples, or taking
orders, and thereafter making delivery of tobacco, or filling the order
without carrying or sending the order to the permanent place of business,
and thereafter making delivery of the tobacco pursuant to the terms of
the order, or
All persons who go from person to person, place to place, house to house,
or dealer to dealer, carrying samples and selling tobacco from samples,
and afterwards making delivery without taking and sending an order therefor
to a permanent place of business for the filling of the order, and delivery
of the tobacco, or the exchange of tobacco having become damaged or unsalable,
or the purchase by tobacco of advertising space, or
All persons who have in their possession, or under their control, any tobacco
offered, or to be offered for sale or to be delivered, unless the sale
or delivery thereof is to be made in pursuance of a bona fide order for
the tobacco, to be sold or delivered, the order to be evidenced by an
invoice or memorandum.
(o) "Contraband tobacco" means all tobacco found in the possession
of any person whose permit to engage in dealing in tobacco has been revoked
by the commissioner; and any cigarettes found in the possession of any
person to which the proper tax stamps have not been affixed; and any cigarettes
improperly stamped when found in the possession of any person; and all
other tobacco upon which the excise tax has not been paid.
(p) "Sale" means an exchange for money or goods, giving away, or
distributing any tobacco as defined in this chapter.
(q) "Forty-eight (48) hours" and "seventy-two (72) hours"
means two (2) calendar days and three (3) calendar days, respectively,
excluding Sundays and legal holidays.
(r) "Stamp" or "stamping," or the import of such word,
when used in this chapter, means any manner of stamp or impression permitted
by the commissioner that carries out the purposes of the chapter in clearly
indicating upon the packages of cigarettes taxed the due payment of the
tax and clearly identifying, by serial number or otherwise, the permittee
who affixed the stamp to the particular package.
(s) "Manufacturer's list price" means the full sales price at
which tobacco is sold or offered for sale by a manufacturer to the wholesaler
or distributor in this state without any deduction for freight, trade
discount, cash discounts, special discounts or deals, cash rebates, or
any other reduction from the regular selling price. In the event freight
charges on shipments to wholesalers or distributors are not paid by the
manufacturer, then such freight charges required to be paid by the wholesalers
and distributors shall be added to the amount paid to the manufacturer
in order to determine "manufacturer's list price." In the
case of a wholesaler or distributor whose place of business is located
outside this state, the "manufacturer's list price" for
tobacco sold in this state by such wholesaler or distributor shall in
all cases be considered to be the same as that of a wholesaler or distributor
located within this state.