In this chapter,

1. (1) “agent” means a person authorized by the department to purchase and affix stamps on packages of cigarettes under AS 43.50.500 — 43.50.700;
2. (2) “cigarette” means a roll for smoking of any size or shape, made wholly or in part of tobacco, whether or not the tobacco is flavored, adulterated, or mixed with another ingredient, if the wrapper or cover of the roll is made of paper or a material other than tobacco;
3. (3) “department” means the Department of Revenue;

4. (4) “manufacturer” means

   1. (A) a person who manufactures or otherwise produces cigarettes, or causes cigarettes to be manufactured or produced anywhere, if the manufacturer intends the cigarettes to be sold in this state, including cigarettes intended to be sold in the United States through an importer;
   2. (B) the first purchaser anywhere who intends to resell in the United States cigarettes that are manufactured anywhere and that the original manufacturer or maker does not intend to be sold in the United States; or
   3. (C) a person who becomes a successor of a person described in (A) or (B) of this paragraph;
5. (5) “retail dealer” means a person, other than a manufacturer or wholesale dealer, who sells cigarettes or tobacco products;
6. (6) “sale” or “sell” means a sale, exchange, barter, and any other manner of transferring the ownership of personal property;

7. (7) “wholesale dealer” means a person who

   1. (A) sells cigarettes or tobacco products to retail dealers or other persons for resale; and
   2. (B) owns, operates, or maintains cigarette or tobacco vending machines in, at, or on premises owned or occupied by another person.