Terms used in this chapter mean:

1. (1) "Cigar", any individual roll of tobacco that has a wrapper or cover consisting only of tobacco;
2. (2) "Cigar shipper," any person who has obtained a cigar shipper license pursuant to this chapter;
3. (3) "Common carrier," a carrier that holds itself out to the general public as engaged in the business of transporting goods for a fee;
4. (4) "Department," the Department of Revenue;
5. (5) "Manufacturer's cost," the total of all costs incurred in the process of producing a cigar; and
6. (6) "Wholesale purchase price," the consideration paid by a cigar shipper to acquire cigars.

Source: SL 2021, ch 52 , § 1, eff. Jan. 1, 2022.