Section 1254.3 - DefinitionsThe following words and phrases when used in this act shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Agent." Any person authorized by the Commonwealth to purchase and affix tax stamps on packages of cigarettes.
"Cigarette." Any of the following:
(1) A roll for smoking whether made wholly or in part of tobacco or any other substance, irrespective of size or shape and whether or not the tobacco or substance is flavored, adulterated or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco.(2) A roll for smoking wrapped in any substance containing tobacco other than a product accepted by the Federal Government as a cigar, which, because of its appearance or the type of tobacco used in the filler or its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette as described in paragraph (1). "Commissioner." The State Fire Commissioner. "Department." The Department of Revenue of the Commonwealth.
"Manufacturer."
(1) Any entity which manufactures or otherwise produces cigarettes or causes cigarettes to be manufactured or produced in any jurisdiction that such manufacturer intends to be sold in this Commonwealth, including cigarettes intended to be sold in the United States through an importer.(2) The first purchaser in any jurisdiction that intends to resell in the United States cigarettes manufactured in any jurisdiction that the original manufacturer or maker does not intend to be sold in the United States.(3) Any entity that becomes a successor of any entity described under paragraph (1) or (2). "Quality control and quality assurance program." The 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. "Repeatability." The range of values within which the repeat results of cigarette test trials from a single laboratory will fall 95% of the time.
"Retail dealer." Any person other than a manufacturer or wholesale dealer engaged in selling cigarettes or tobacco products.
"Sale." Any transfer of title or possession or both, exchange or barter, conditional or otherwise, in any manner or by any means whatever or any agreement therefore. 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.
"Sell." To sell, to offer or to agree to do the same.
"Wholesale dealer." Any person, other than a manufacturer, who sells cigarettes or tobacco products to retail dealers or other persons for purposes of resale and any person who owns, operates or maintains one or more cigarette or tobacco product vending machines in, at or upon premises owned or occupied by any other person.
2008, July 4, P.L. 518, No. 42, § 3, effective 1/1/2009.