§ 105-113.4. Definitions. - North Carolina Statutes

§ 105‑113.4. Definitions.

The following definitionsapply in this Article:

(1)        Cigar. – A roll oftobacco wrapped in a substance that contains tobacco, other than a cigarette.

(1a)      Cigarette. – Any ofthe following:

a.         A roll of tobaccowrapped in paper or in a substance that does not contain tobacco.

b.         A roll of tobaccowrapped in a substance that contains tobacco and that, because of itsappearance, the type of tobacco used in the filler, or its packaging andlabeling, is likely to be offered to or purchased by a consumer as a cigarettedescribed in subpart a. of this subdivision.

(2)        Cost price. – Theprice a person liable for the tax on tobacco products imposed by Part 3 of thisArticle paid for the products, before any discount, rebate, or allowance or thetax imposed by that Part.

(3)        Distributor. – Eitherof the following:

a.         A person, whereverresident or located, who purchases non‑tax‑paid cigarettes directlyfrom the manufacturer of the cigarettes and stores, sells, or otherwisedisposes of the cigarettes.

b.         A manufacturer ofcigarettes.

(4)        Repealed by SessionLaws 1991, c. 689, s. 267.

(4a)      Integrated wholesaledealer. – A wholesale dealer who is an affiliate of a manufacturer of tobaccoproducts, other than cigarettes, and is not a retail dealer. An"affiliate" is a person who directly or indirectly controls, iscontrolled by, or is under common control with another person.

(5)        Licenseddistributor. – A distributor licensed under Part 2 of this Article.

(6)        Manufacturer. – Aperson who produces tobacco products or a person who contracts with anotherperson to produce tobacco products and is the exclusive purchaser of theproducts under the contract.

(7)        Package. – Theindividual packet, can, box, or other container used to contain and to convey tobaccoproducts to the consumer.

(8)        Person. – Defined inG.S. 105‑228.90.

(9)        Retail dealer. – Aperson who sells a tobacco product to the ultimate consumer of the product.

(10)      Sale. – A transfer, atrade, an exchange, or a barter, in any manner or by any means, with or withoutconsideration.

(10a)    Secretary. – TheSecretary of Revenue.

(11)      Repealed by SessionLaws 1993, c. 442, s. 1, effective January 1, 1994.

(11a)    Tobacco product. – Acigarette, a cigar, or any other product that contains tobacco and is intendedfor inhalation or oral use.

(12)      Repealed by SessionLaws 1993, c. 442, s. 1, effective January 1, 1994.

(13)      Use. – The exerciseof any right or power over cigarettes, incident to the ownership or possessionthereof, other than the making of a sale thereof in the course of engaging in abusiness of selling cigarettes. The term includes the keeping or retention ofcigarettes for use.

(14)      Wholesale dealer. – Eitherof the following:

a.         A person whoacquires tobacco products other than cigarettes for sale to another wholesaledealer or to a retail dealer.

b.         A manufacturer oftobacco products other than cigarettes.  (1969, c. 1075, s. 2; 1973, c. 476, s. 193; 1991, c.689, s. 267; 1993, c. 354, s. 7; c. 442, s. 1; 2007‑435, s. 2; 2009‑559,s. 1.)