Section 68-102-502 - Part definitionsAs used in this part, unless the context otherwise requires:
(1) "Agent" means any person authorized by the commissioner of revenue to purchase and affix stamps on packages of cigarettes;(2) "Cigarette" means any roll for smoking, whether made wholly or in part of tobacco or any other substance, regardless 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;(3) "Manufacturer" means: (A) Any entity that manufactures or otherwise produces cigarettes or causes cigarettes to be manufactured or produced anywhere that the manufacturer intends to be sold in this state, including cigarettes intended to be sold in the United States through an importer;(B) The first purchaser anywhere that intends to resell in the United States cigarettes manufactured anywhere that the original manufacturer or maker did not intend to be sold in the United States; or(C) Any entity that becomes a successor of an entity described in subdivision (3)(A) or (3)(B);(4) "Quality control and quality assurance program" means 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. This program ensures that the testing repeatability remains within the required repeatability values required by § 68-102-503(a)(7) for all test trials used to certify cigarettes in accordance with this part;(5) "Repeatability" means the range of values within which the repeat results of cigarette test trials from a single laboratory will fall ninety-five percent (95%) of the time;(6) "Retail dealer" means any person, other than a manufacturer or wholesale dealer, engaged in selling cigarettes or tobacco products;(7) "Sale" means, in addition to its usual meaning, any sale, use, transfer, exchange, barter, gift or offer for sale and distribution, in any manner or by any means whatsoever;(8) "Sell" means to sell, or to offer or agree to sell; and(9) "Wholesale dealer" means 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 (1) or more cigarette or tobacco product vending machines in, at or upon premises owned or occupied by any other person. Acts 2008 , ch. 920, § 3.