39-28-101
Definitions
As used in this article, unless the context otherwise requires:
(1) “Consumer” means any person, firm, limited liability company, partnership, or corporation who has title to or possession of cigarettes in storage for use or consumption in this state.
(2) “Department” means the department of revenue.
(2.5) “Master settlement agreement” shall have the same meaning as section 39-28-202(5).
(3) “Sale” or “resale” includes installment, credit, and conditional sales and means any exchange, barter, or transfer of title or possession, or both, for a consideration to any other person, firm, partnership, limited liability company, or corporation within this state. It includes a gift by a person engaged in the business of selling cigarettes for advertising as a means of evading provisions of this article or for any other purpose whatsoever.
(4) “Wholesaler” means any person, firm, limited liability company, partnership, or corporation who imports cigarettes into this state for sale or resale.
(5) “Wholesale subcontractor” means any person, firm, limited liability company, partnership, or corporation who purchases cigarettes from a wholesaler for resale to a retailer in this state.
