Idaho Statutes

§ 63-2502 — DEFINITIONS

Idaho·Title 63 REVENUE AND TAXATION·Ch. 25 CIGARETTE AND TOBACCO PRODUCTS TAXES

For the purpose of this act, unless otherwise required by the context:

(a)The word "wholesaler" means and includes every person who purchases, sells or distributes cigarettes to other wholesalers or to retailers for the purpose of resale and "delivery sellers" as defined in 15 U.S.C. section 375.
(b)The word "retailer" means every person, other than a wholesaler, who purchases, sells, offers for sale, or distributes cigarettes at retail, irrespective of quantity or amount, or the number of sales.
(c)The phrase "wholesale sale" means a sale of cigarettes by a wholesaler to a retailer.
(d)The word "cigarette" shall be taken in the ordinary context of that word and shall be any roll for smoking, made wholly or in part of tobacco, where such roll has a wrapper or cover made of paper or any

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Related

§ 375
15 U.S.C. § 375

Legislative History

[63-2502, added 1974, ch. 211, sec. 2, p. 1548; am. 1984, ch. 228, sec. 1, p. 548; am. 2011, ch. 2, sec. 1, p. 4.]

Nearby Sections

15
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