The definitions set forth in section 63-2502 , Idaho Code, shall apply to the provisions of this chapter. In addition, as used in this act:
- (1) "Commission" means the Idaho state tax commission.
- (2) "Importer" means any person in the United States to whom nontaxpaid cigarettes manufactured in a foreign country, Puerto Rico, the Virgin Islands or a possession of the United States are shipped or consigned; any person who removes cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse; and any person who smuggles or otherwise unlawfully brings cigarettes into the United States.
- (3) "Manufacturer" means any person who manufactures cigarettes by any method of preparing, processing or manipulating tobacco, except for his own personal consumption or use.
- (4) "Person" means an individual, partnership, corporation or any other business or legal entity.
[63-2528, added 2000, ch. 351, sec. 1, p. 1181.]