For the purposes of this article, the following terms have the respective meanings ascribed to them by this section:(1) CONSUMABLE VAPOR PRODUCT. The same meaning as the term defined in Section 40-23-1.(2) DEPARTMENT. The Department of Revenue.(3) PERSON. Any individual, corporation, partnership, limited liability company, association, limited liability partnership, or other organization that engages in any for-profit or not-for-profit activities.

(Act 2025-377, §1.)