The definitions below apply to this subchapter:

1. (1) “Characterizing nontobacco flavor” means an additive, compound, or ingredient that gives a specific taste, including, but not limited to, grape, strawberry, orange, clove, cinnamon, pineapple, vanilla, coconut, licorice, cocoa, chocolate, cherry, coffee, mint, rosemary, coriander, menthol, herb, or spice.

   1. (a) Characterizing nontobacco flavor does not include:

      1. (i) any process or change that brings out the natural flavor of tobacco, such as a fire curing; or
      2. (ii) any aging process which enhances tobacco flavor without introducing any additive, compound, or ingredient, such as aging tobacco leaves inside a wooden barrel that used to contain alcoholic spirits.
   2. (b) The department assumes that a product contains characterizing nontobacco flavor if a manufacturer shows or suggests, explicitly or implicitly on the label, packaging, or advertising, that the product has this kind of flavor.

2. (2) “Cigar” means a roll of tobacco wrapped in 100% natural leaf tobacco or:

   1. (a) is wrapped in any substance that contains 75 percent or more tobacco which did not in the reconstitution process lose its tobacco character (taste, aroma, identifiable chemical components) and is of a color consistent with that of the natural leaf tobaccos traditionally used as a wrapper for American cigars; and
   2. (b) does not meet the tobacco product criteria in ARM 42.31.206(1).
3. (3) "Montana Department of Justice current tobacco product directory" means the list of tobacco manufacturers and brands required by 16-11-504, MCA.
4. (4) “Premium cigar” means the same as the definition provided in 16-11-102, MCA.
5. (5) "Reporting entity" means any Montana cigarette wholesaler or licensed Montana retailer acting as a tobacco wholesaler who brings tobacco products into Montana for sale to consumers.
6. (6) "Retailer acting as a tobacco wholesaler" means a licensed retailer buying other tobacco products from a manufacturer, distributor, or importer who did not prepay the tax on tobacco products.
7. (7) "Statutory discount" means the amount a wholesaler or retailer may use to cover their costs.

8. (8) "Tobacco products" include, but are not limited to:

   1. (a) cigarettes;
   2. (b) cigars;
   3. (c) smoking, chewing, and snuff tobaccos; and
   4. (d) moist snuff.
9. (9) "Wholesale price" means the comparable arm's-length price for which a manufacturer sells a tobacco product to a wholesaler or other person before applying any discount or reduction.

Authorizing statute(s): 16-11-103, MCA

Implementing statute(s): 16-11-102, 16-11-202, MCA

History: Eff. 12/31/72; AMD, 1992 MAR p. 668, Eff. 3/27/92; AMD, 1993 MAR p. 2427, Eff. 10/15/93; AMD, 2000 MAR p. 3569, Eff. 12/22/00; AMD, 2004 MAR p. 2935, Eff. 12/3/04; AMD, 2007 MAR p. 124, Eff. 1/26/07; AMD, 2026 MAR, Notice No. 2025-86, Eff. 1/24/26.