2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:871 — Definitions


LA Rev Stat § 47:871 What's This?

CHAPTER 8-A. DELIVERY SALES OF CIGARETTES

§871. Definitions

For purposes of this Chapter:

(1) "Adult" means a person who is at least the legal minimum purchase age.

(2) "Consumer" means an individual who is not licensed as a cigarette wholesale dealer or cigarette retail dealer as defined in R.S. 47:842.

(3) "Delivery sale" means any sale of cigarettes to a consumer in this state where either (a) the purchaser submits the order for such sale by means of a telephonic or other method of voice transmission, the mails or any other delivery service, or the Internet or other online service, or (b) the cigarettes are delivered by use of the mails or of a delivery service. A sale of cigarettes shall be a delivery sale regardless of whether the seller is located within or without this state. A sale of cigarettes not for personal consumption to a person who is a cigarette wholesale dealer or a cigarette retail dealer shall not be a delivery sale.

(4) "Delivery service" means any person who is engaged in the commercial delivery of letters, packages, or other containers.

(5) "Secretary" means the secretary of the Department of Revenue for the state of Louisiana or his duly authorized representatives.

(6) "Legal minimum purchase age" is the minimum age at which an individual may legally purchase cigarettes in this state as provided in R.S. 26:911(A)(1).

(7) "Mails" or "mailing" means the shipment of cigarettes through the United States Postal Office.

(8) "Person" means the same as that term is defined in R.S. 1:10, except that a delivery service that is a motor carrier of property registered with the U.S. Department of Transportation and/or an air carrier certified by the U.S. Department of Transportation to provide all-cargo air transportation, when engaged in the business of the commercial delivery of letters, packages, or other containers, is not a person for purposes of this Chapter.

(9) "Shipping container" means a container in which cigarettes are shipped in connection with a delivery sale.

(10) "Shipping documents" means bills of lading, airbills, or any other documents used to evidence the undertaking by a delivery service to deliver letters, packages, or other containers.

Acts 2003, No. 1128, §1, eff. July 2, 2003.

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