(a) Definitions. When used in this section the following words, terms and phrases and any variations thereof required by the context, shall have the meaning ascribed to them below except where the context indicates a different meaning.
(1) “Cigarettes” means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and whether or not such tobacco 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) “Person” means any individual firm, association, company, partnership, corporation, joint stock company, club, agency, syndicate, municipal corporation or other political subdivision of this state, trust, receiver, trustee, fiduciary and conservator.
(3) “Wholesaler” includes any person who:
A. Purchases cigarettes directly from the manufacturer; or
B. Purchases cigarettes from any other person who purchases from the manufacturer and who acquires such cigarettes solely for the purpose of bona fide resale to retail dealers or to other persons for the purposes of resale only; or
C. Services retail outlets by the maintenance of an established place of business for the purchase of cigarettes, including, but not limited to, the maintenance of warehousing facilities for the storage and distribution of cigarettes. Nothing contained herein shall prevent a person from qualifying in different capacities as both a “wholesaler” and “retailer” under the applicable provisions of this article.
(4) “Sale at wholesale” means any bona fide transfer of title to cigarettes for a valuable consideration, made in or the ordinary course of trade or in the usual conduct of the wholesale’s business, to a retailer for the purpose of resale.
(b) Fees. Former subsection (b) was replaced on October 18, 1990.