As used in this chapter:

1. (1) "Cigarette" means a roll for smoking made wholly or in part of tobacco:

   1. (a) regardless of:

      1. (i) the size of the roll;
      2. (ii) the shape of the roll; or

      3. (iii) whether the tobacco is:

         1. (A) flavored;
         2. (B) adulterated; or
         3. (C) mixed with any other ingredient; and
   2. (b) if the wrapper or cover of the roll is made of paper or any other substance or material except tobacco.
2. (2) "Cigarette rolling machine" means a device or machine that has the capability to produce at least 150 cigarettes in less than 30 minutes.

3. (3) "Cigarette rolling machine operator" means a person who:

   1. (a)

      1. (i) controls, leases, owns, possesses, or otherwise has available for use a cigarette rolling machine; and
      2. (ii) makes the cigarette rolling machine available for use by another person to produce a cigarette; or
   2. (b) offers for sale, at retail, a cigarette produced from the cigarette rolling machine.

4. (4) "Consumer" means a person that is not required:

   1. (a) under Section 59-14-201 to obtain a license under Section 59-14-202; or
   2. (b) under Section 59-14-301 to obtain a license under Section 59-14-202.

5. (5) "Counterfeit cigarette" means:

   1. (a) a cigarette that has a false manufacturing label; or
   2. (b) a package of cigarettes bearing a counterfeit tax stamp.
6. (6) "Importer" means a person who imports into the United States, either directly or indirectly, a finished cigarette for sale or distribution.
7. (7) "Indian tribal entity" means a federally recognized Indian tribe, tribal entity, or any other person doing business as a distributor or retailer of cigarettes on tribal lands located in the state.

8. (8) "Little cigar" means a roll for smoking:

   1. (a) made wholly or in part of tobacco;
   2. (b) that uses an integrated cellulose acetate filter or other similar filter; and

   3. (c) that is wrapped in a substance:

      1. (i) containing tobacco; and
      2. (ii) that is not exclusively natural leaf tobacco.

9. (9)

   1. (a) Except as provided in Subsection (9)(b), "manufacturer" means a person who manufactures, fabricates, assembles, processes, or labels a finished cigarette.
   2. (b) "Manufacturer" does not include a cigarette rolling machine operator.

10. (10) "Moist snuff" means tobacco that:

    1. (a) is finely:

       1. (i) cut;
       2. (ii) ground; or
       3. (iii) powdered;
    2. (b) has at least 45% moisture content, as determined by the commission by rule made in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act;

    3. (c) is not intended to be:

       1. (i) smoked; or
       2. (ii) placed in the nasal cavity; and

    4. (d) except for single-use pouches of loose tobacco, is not packaged, produced, sold, or distributed in single-use units, including:

       1. (i) tablets;
       2. (ii) lozenges;
       3. (iii) strips;
       4. (iv) sticks; or
       5. (v) packages containing multiple single-use units.

11. (11) "Retailer" means a person that:

    1. (a) sells or distributes a cigarette to a consumer in the state; or
    2. (b) intends to sell or distribute a cigarette to a consumer in the state.
12. (12) "Stamp" means the indicia required to be placed on a cigarette package that evidences payment of the tax on cigarettes required by Section 59-14-205.

13. (13)

    1. (a) "Tobacco product" means a product made of, or containing, tobacco.

    2. (b) "Tobacco product" includes:

       1. (i) a cigarette produced from a cigarette rolling machine;
       2. (ii) a little cigar; or
       3. (iii) moist snuff.
    3. (c) "Tobacco product" does not include a cigarette.
14. (14) "Tribal lands" means land held by the United States in trust for a federally recognized Indian tribe.