58.1-1000 - Definitions.
§ 58.1-1000. Definitions.
As used in this chapter, unless the context clearly shows otherwise, the termor phrase:
"Carton" means 10 packs of cigarettes, each containing 20 cigarettes oreight packs, each containing 25 cigarettes.
"Cigarette" means any product that contains nicotine, is intended to beburned or heated under ordinary conditions of use, and consists of orcontains (i) any roll of tobacco wrapped in paper or in any substance notcontaining tobacco; (ii) tobacco, in any form, that is functional in theproduct, which, because of its appearance, the type of tobacco used in thefiller, or its packaging and labeling, is likely to be offered to, orpurchased by, consumers as a cigarette; or (iii) any roll of tobacco wrappedin any substance containing tobacco which, because of its appearance, thetype of tobacco used in the filler, or its packaging and labeling, is likelyto be offered to, or purchased by, consumers as a cigarette described inclause (i) of this definition. The term "cigarette" includes"roll-your-own" tobacco, which means any tobacco which, because of itsappearance, type, packaging, or labeling is suitable for use and likely to beoffered to, or purchased by, consumers as tobacco for making cigarettes. Forpurposes of this definition of "cigarette," 0.09 ounces of"roll-your-own" tobacco shall constitute one individual "cigarette."
"Exclusive distributor" means any individual, corporation, limitedliability company, or limited liability partnership with its principal placeof business in the Commonwealth that has the sole and exclusive rights tosell to wholesale dealers in the Commonwealth a brand family of cigarettesmanufactured by a tobacco product manufacturer as defined in § 3.2-4200.
"Manufacturer" means any tobacco product manufacturer as defined in §3.2-4200.
"Pack" means a package containing either 20 or 25 cigarettes.
"Retail dealer" includes every person other than a wholesale dealer, asdefined in this section, who sells or offers for sale any cigarettes.
"Retail sale" or "sale at retail" includes all sales except sales bywholesale dealers to retail dealers or other wholesale dealers for resale.
"Stamping agent" shall have the same meaning as provided in § 3.2-4204. Forthe purposes of provisions relating to "roll-your-own" tobacco, "stampingagent" shall include "distributor" as that term is defined in §58.1-1021.01.
"Stamps" means the stamp or stamps by the use of which the tax levied underthis chapter is paid and shall be officially designated as Virginia revenuestamps. The Department is hereby authorized to provide for the use of anytype of stamp which will effectuate the purposes of this chapter includingbut not limited to decalcomania and metering devices.
"Storage" means any keeping or retention in the Commonwealth of cigarettesfor any purpose except sale in the regular course of business or subsequentuse solely outside the Commonwealth.
"Use" means the exercise of any right or power over cigarettes incident tothe ownership thereof or by any transaction where possession is given, exceptthat it shall not include the sale of cigarettes in the regular course ofbusiness.
"Wholesale dealer" includes persons who sell cigarettes at wholesale onlyto retail dealers for the purpose of resale only, or who sell at wholesale toinstitutional, commercial or industrial users. The phrase shall also includechain store distribution centers or houses which distribute cigarettes totheir stores for sale at retail.
(Code 1950, §§ 58-757.10, 58-757.18; 1960, c. 392, §§ 10, 18; 1984, c. 675;2004, c. 1029; 2005, cc. 28, 856; 2006, c. 768.)