1. (a) “Consumer” means a person who possesses cigarettes or other tobacco products for a purpose other than selling or transporting the cigarettes or other tobacco products.

2. (b) The tobacco tax does not apply to:

   1. (1) cigarettes that a licensed wholesaler under Title 16 of the Business Regulation Article is holding for sale outside the State or to a United States armed forces exchange or commissary;
   2. (2) other tobacco products that an other tobacco products wholesaler licensed under Title 16.5 of the Business Regulation Article is holding for sale outside the State or to a United States armed forces exchange or commissary; or

   3. (3) cigarettes or other tobacco products that:

      1. (i) a consumer brings into the State:

         1. 1. if the quantity brought from another state does not exceed other tobacco products having a retail value of $100 or 5 cartons of cigarettes; or
         2. 2. if the quantity brought from a United States armed forces installation or reservation does not exceed other tobacco products having a retail value of $100 or 5 cartons of cigarettes;
      2. (ii) a person is transporting by vehicle in the State if the person has, in the vehicle, the records required by § 16-219 or § 16.5-215 of the Business Regulation Article for the transportation of cigarettes or other tobacco products; or
      3. (iii) are held in storage in a licensed storage warehouse on behalf of a licensed cigarette manufacturer or an other tobacco products manufacturer.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1991, c. 88, § 2; Acts 1992, c. 26, § 2; Acts 1994, c. 464, § 1, eff. Oct. 1, 1994; Acts 1995, c. 4, § 7, eff. March 7, 1995; Acts 1996, c. 10, § 1, eff. April 9, 1996; Acts 1999, c. 121, § 3, eff. July 1, 2000; Acts 2005, c. 112, § 1, eff. June 1, 2005; Acts 2010, c. 388, § 1, eff. May 1, 2011; Acts 2013, c. 174, § 1, eff. Oct. 1, 2013.

Formerly Art. 81, §§ 432, 438, 456, 456A, 464.