P.R. Laws tit. 25, § 342
The following terms shall have the meaning stated below:
(a) Agent.— Any person authorized by the Department of the Treasury of Puerto Rico to acquire and fix stamps on cigarette packs.
(b) Cigarette.— Any roll of tobacco wrapped in paper or in any substance not containing tobacco; or any roll of tobacco wrapped in any paper or any substance containing tobacco that, because of its appearance, the type of tobacco used in the filler, or its packaging or labeling, is likely to be offered to, or purchased by, consumers as a cigarette, as provided in the Internal Revenue Code of the United States, 26 U.S.C. 5702(b) and in the “Federal Cigarette Labeling and Advertising Act,” 15 U.S.C. 1332(1). Handmade artisan cigarettes, as defined by the Secretary of the Treasury through regulations, are hereby excluded.
(c) Retail dealer.— Any natural or juridical person other than a manufacturer or a wholesaler engaged in the retail sale of cigarettes or tobacco products.
(d) Distributor.— Any natural or juridical person that imports tobacco products for distribution and marketing in Puerto Rico and for which that individual or entity must meet the requirements of this chapter.
(e) Manufacturer.— Any entity that manufactures or otherwise produces cigarettes, or that has cigarettes manufactured or produced that the manufacturer intends to be sold in Puerto Rico.
(f) Wholesale dealer.— Any natural or juridical person other than a manufacturer that sells cigarettes or tobacco products to retail dealers or other persons for resale purposes, and any natural or juridical person that owns, operates, or maintains one or more tobacco product vending machines in, at, or upon premises owned or occupied by any other person.
(g) Quality Control and Quality Assurance Program.— Laboratory procedures implemented to ensure that operator bias, systematic and nonsystematic methodological errors, and equipment-related problems do not affect the results of the testing. The program shall ensure that the testing repeatability remains within the required repeatability values, as established in subsection (a)(6) of § 342a of this title, for all the tests trials used to certify cigarettes in accordance with this chapter.
(h) Repeatability.— The range of values within which the repeat results of cigarette test trials from a single laboratory shall fall 95% of the time.
(i) Sale.— Any transfer of title or possession or both, exchange or barter, conditional or otherwise, in any manner, or by any means or agreement therefor. In addition to cash and credit sales, the giving of cigarettes as samples, prizes, or gifts, and the exchanging of cigarettes for any consideration other than money, shall be considered sales.
History —June 16, 2012, No. 119, § 2.