When used in this subchapter, unless the context clearly indicates otherwise, the following
terms shall have the meanings, respectively, ascribed to them in this section:
1.“Business” means any trade, occupation, activity, or enterprise engaged in for the
purpose of selling or distributing tobacco products in this state.
2.“Consumer” means any person who has title to or possession of tobacco products in
storage, for use or other consumption in this state.
3.“Delivery sale” means any sale of an alternative nicotine product or a vapor product
to a purchaser in this state where the purchaser submits the order for such sale by means
of a telephonic or other method of voice transmission, mail or any other delivery service, or
the internet or other online service and the alternative nicotine
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When used in this subchapter, unless the context clearly indicates otherwise, the following
terms shall have the meanings, respectively, ascribed to them in this section:
1. “Business” means any trade, occupation, activity, or enterprise engaged in for the
purpose of selling or distributing tobacco products in this state.
2. “Consumer” means any person who has title to or possession of tobacco products in
storage, for use or other consumption in this state.
3. “Delivery sale” means any sale of an alternative nicotine product or a vapor product
to a purchaser in this state where the purchaser submits the order for such sale by means
of a telephonic or other method of voice transmission, mail or any other delivery service, or
the internet or other online service and the alternative nicotine product or vapor product is
delivered by use of mail or a delivery service. The sale of an alternative nicotine product or
vapor product shall constitute a delivery sale regardless of whether the seller is located in
this state. “Delivery sale” does not include a sale to a distributor or retailer of any alternative
nicotine product or vapor product not for personal consumption.
4. “Director” means the director of the department of revenue.
5. “Distributor” means any and each of the following:
a. Anypersonengagedinthebusinessofsellingtobaccoproductsinthisstatewhobrings,
or causes to be brought, into this state from without 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;
c. Any person engaged in the business of selling tobacco products without this state who
ships or transports tobacco products to retailers in this state, to be sold by those retailers.
6. “Little cigar” means any roll for smoking which:
a. Is made wholly or in part of tobacco, irrespective of size or shape and irrespective of
tobacco being flavored, adulterated, or mixed with any other ingredient;
b. Is not a cigarette as defined in section 453A.1, subsection 4; and
c. Either weighs not more than three pounds per thousand, irrespective of retail price, or
weighs more than three pounds per thousand and has a retail price of not more than two
and one-half cents per little cigar. For purposes of this subsection, the retail price is the
ordinary retail price in this state, not including retail sales tax, use tax, or the tax on little
cigars imposed by section 453A.43.
7. “Manufacturer” means a person who manufactures and sells tobacco products.
8. “Person” means any individual, firm, association, partnership, joint stock company,
joint adventure, corporation, trustee, agency, or receiver, or any legal representative of any
of the foregoing.
9. “Place of business” means any place where tobacco products are sold or where tobacco
products are manufactured, stored, or kept for the purpose of sale or consumption, including
any vessel, vehicle, airplane, train, or vending machine; or for a business within or without
27 CIGARETTE AND TOBACCO TAXES — NICOTINE AND VAPOR PRODUCTS, §453A.43
the state that conducts delivery sales, any place where alternative nicotine products or vapor
products are sold or where alternative nicotine products or vapor products are kept for the
purpose of sale, including delivery sales.
10. “Retail outlet” means each place of business from which tobacco products are sold to
consumers.
11. “Retailer” means any person engaged in the business of selling tobacco, tobacco
products, alternative nicotine products, or vapor products to ultimate consumers.
12. “Sale” means any transfer, exchange, or barter, in any manner or by any means
whatsoever, for a consideration, and includes and means all sales made by any person.
It includes a gift by a person engaged in the business of selling tobacco products, for
advertising, as a means of evading the provisions of this subchapter, or for any other
purposes whatsoever.
13. “Snuff” means any finely cut, ground, or powdered tobacco that is not intended to be
smoked.
14. “Storage” means any keeping or retention of tobacco products for use or consumption
in this state.
15. “Subjobber” means any person, other than a manufacturer or distributor, who buys
tobacco products from a distributor and sells them to persons other than the ultimate
consumers.
16. “Tobacco products” means cigars; little cigars as defined herein; cheroots; stogies;
periques; granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco; snuff;
cavendish; plugandtwisttobacco; fine-cutandotherchewingtobaccos; shorts; refusescraps,
clippings, cuttings and sweepings of tobacco, and other kinds and forms of tobacco, prepared
in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for
chewingandsmoking;butshallnotincludecigarettesasdefinedinsection453A.1,subsection
4.
17. “Use” means the exercise of any right or power incidental to the ownership of tobacco
products.
18. “Wholesale sales price” means the established price for which a manufacturer sells a
tobacco product to a distributor, exclusive of any discount or other reduction.