US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2551.  TOBACCO PRODUCTS TAX -- DEFINITIONS. As used in this act:
    (1)  "Tobacco products" shall mean any cigars, cheroots, stogies, smoking
tobacco (including granulated, plug, cut, crimp cut, ready rubbed and any
other kinds and forms of tobacco suitable for smoking in a pipe or cigarette),
chewing tobacco (including cavendish, twist, plug, scrap and any other kinds
and forms of tobacco suitable for chewing) and snuff, however prepared; and
shall include any other articles or products made of tobacco or any substitute
therefor, except cigarettes;
    (2)  "Manufacturer" means a person who manufactures and sells tobacco
products;
    (3)  "Distributor" means (a) any person engaged in the business of selling
tobacco products in this state who brings, 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;
    (4)  "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;
    (5)  "Retailer" means any person engaged in the business of selling
tobacco products to ultimate consumers;
    (6)  "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 chapter, or for any other purposes whatsoever;
    (7)  "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;
    (8)  "Business" means any trade, occupation, activity, or enterprise
engaged in for the purpose of selling or distributing tobacco products in this
state;
    (9)  "Place of business" means any place where tobacco products are
manufactured, stored, or kept for the purpose of sale or consumption,
including any vessel, vehicle, airplane, train, or vending machine;
    (10)  "Retail outlet" means each place of business from which tobacco
products are sold to consumers;
    (11)  "Commission" means the Idaho state tax commission.