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64C, § 2A

As used in sections 2A to 2F , inclusive, the following words shall have the following meanings:--
“Agent”, any person authorized by the commonwealth to purchase and affix tax stamps on packages of cigarettes.
“Cigarette”, any roll for smoking whether made wholly or in part of tobacco or any other substance, regardless of size or shape and whether or not such tobacco or substance is flavored, adulterated or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco, and that, because of its size, appearance, the type of tobacco used in its filler, or its packaging or labeling, is likely to be offered to, or purchased by, consumers as a cigarette or cigarette equivalent.
“Secretary”, the secretary of the executive office of public safety and security, or his designee.
“Manufacturer”, (1) any entity which manufactures or otherwise produces cigarettes or causes cigarettes to be manufactured or produced anywhere that such manufacturer intends to be sold in the commonwealth, including cigarettes intended to be sold in the United States through an importer;
(2) the first purchaser anywhere that intends to resell in the United States cigarettes manufactured anywhere that the original manufacturer or maker does not intend to be sold in the United States;  or
(3) any entity that becomes a successor of an entity described in clause (1) or clause (2) of this definition.
“Repeatability”, the range of values within which the repeat results of cigarette test trials from a single laboratory will fall 95 per cent of the time.
“Retail dealer”, any person other than a manufacturer or wholesale dealer engaged in selling cigarettes or tobacco products.
“Sale”, any transfer of title or possession or both, exchange or barter, conditional or otherwise, in any manner or by any means whatever or any agreement thereof.  In addition to cash and credit sales, the giving of cigarettes as samples, prizes or gifts, and the exchanging of cigarettes for any consideration other than money shall be considered a sale.
“Sell”, to sell, or to offer or agree to sell.
“Quality control and quality assurance program”, the laboratory procedures implemented to ensure that operator bias, systematic and nonsystematic methodological errors or equipment-related problems do not affect the results of testing and that the testing repeatability remains within the required repeatability values stated in clause (5) of subsection (a) of section 2B for all test trials used to certify cigarettes in accordance with section 2C .
“Wholesale dealer”, any person who sells cigarettes or tobacco products to retail dealers or other persons for purposes of resale, and any person who owns, operates or maintains 1 or more cigarette or tobacco product vending machines in, at or upon premises owned or occupied by any other person or entity.

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