2006 Code of Virginia § 58.1-1021.01 - Definitions

58.1-1021.01. Definitions.

As used in this article, unless the context clearly shows otherwise, the termor phrase:

"Distributor" means (i) any person engaged in the business of sellingtobacco products in the Commonwealth who brings, or causes to be brought,into the Commonwealth from outside the Commonwealth any tobacco products forsale; (ii) any person who makes, manufactures, fabricates, or stores tobaccoproducts in the Commonwealth for sale in the Commonwealth; (iii) any personengaged in the business of selling tobacco products outside the Commonwealthwho ships or transports tobacco products to any person in the business ofselling tobacco products in the Commonwealth; or (iv) any retail dealer inpossession of untaxed tobacco products in the Commonwealth.

"Manufacturer" means a person who manufactures or produces tobacco productsand sells tobacco products to a distributor.

"Manufacturer's representative" means a person employed by a manufacturerto sell or distribute the manufacturer's tobacco products.

"Manufacturer's sales price" means the actual price for which amanufacturer, manufacturer's representative, or any other person sellstobacco products to an unaffiliated distributor.

"Person" means any individual, corporation, partnership, association,company, business, trust, joint venture, or other legal entity.

"Retail dealer" means every person who sells or offers for sale any tobaccoproduct to consumers.

(Effective until January 1, 2007) "Tobacco product" or "tobacco products"means (i) "cigar" as defined in 5702 (a) of the Internal Revenue Code,and as such section may be amended; (ii) "smokeless tobacco" as defined in 5702 (m) of the Internal Revenue Code, and as such section may be amended;(iii) "pipe tobacco" as defined in 5702 (n) of the Internal Revenue Code,and as such section may be amended; or (iv) "roll-your-own tobacco" asdefined in 5702 (o) of the Internal Revenue Code, and as such section maybe amended.

(Effective January 1, 2007) "Tobacco product" or "tobacco products" means(i) "cigar" as defined in 5702 (a) of the Internal Revenue Code, and assuch section may be amended; (ii) "smokeless tobacco" as defined in 5702(m) of the Internal Revenue Code, and as such section may be amended; or(iii) "pipe tobacco" as defined in 5702 (n) of the Internal Revenue Code,and as such section may be amended.

(2004, Sp. Sess. I, c. 3; 2005, c. 71; 2006, c. 768.)