Unless the context indicates otherwise, in this Article the following terms have the meanings indicated:
(a) Cigar means a roll of tobacco wrapped in leaf tobacco or any other substance containing tobacco. A cigar does not include a cigarette.
(b) Cigarette has the meaning stated in Section 12-101, Tax-General Article of the Maryland Code.
(c) Cigarette tobacco means any loose-leaf tobacco that, because of its appearance, type, packaging, or labeling, is suitable or intended to be smoked in a cigarette but which is not wrapped in paper or any other non-tobacco material. Cigarette tobacco does not include a cigarette.
(d) Consumer means a person who buys a cigar, cigarette tobacco, pipe tobacco, snuff, or spit tobacco to use the product or give the product to another for personal use.
(e) Director means the Director of Finance or a designee of the Director.
(f) Pipe tobacco means any tobacco that, because of its appearance, type, packaging, or labeling, is suitable or intended to be smoked in a pipe.
(g) Snuff means any finely cut, ground, or powdered tobacco that is not intended to be smoked.
(h) Spit tobacco means leaf tobacco that is intended to be chewed and not smoked.
(i) Vendor means a person who receives a cigar, cigarette tobacco, pipe tobacco, snuff, or spit tobacco for sale to a consumer. (1998 L.M.C., ch. 34, § 1; 2001 L.M.C., ch. 28, §§ 13, 15 and 16; 2016 L.M.C., ch. 7, § 2.)
Editor’s noteThe effective date of the amendments made to this section by 2001 L.M.C., ch. 28, § 13, is the same effective date as 1998 L.M.C., ch. 34, § 1.