10-50C-1. Definitions.

Terms used in this chapter mean:

(1)    "Cigar", any individual roll of tobacco that has a wrapper or cover consisting only of tobacco;

(2)    "Cigar shipper," any person who has obtained a cigar shipper license pursuant to this chapter;

(3)    "Common carrier," a carrier that holds itself out to the general public as engaged in the business of transporting goods for a fee;

(4)    "Department," the Department of Revenue;

(5)    "Manufacturer's cost," the total of all costs incurred in the process of producing a cigar; and

(6)    "Wholesale purchase price," the consideration paid by a cigar shipper to acquire cigars.

Source: SL 2021, ch 52, § 1, eff. Jan. 1, 2022.