applied to a partnership, unincorporated association or other
joint venture, shall mean the partners or members of the
partnership, unincorporated association or other joint venture,
and as applied to a corporation, shall mean each officer and
director of the corporation.
"Purchase price." The total value of anything paid or
delivered, or promised to be paid or delivered, money or
otherwise, in complete performance of a sale or purchase,
without any deduction on account of the cost or value of the
property sold, cost or value of transportation, cost or value of
labor or service, interest or discount paid or allowed after the
sale is consummated, any other taxes imposed by the Commonwealth
or any other expense.
"Retailer." A person that purchases or receives tobacco
products from any source for the purpose of sale to a consumer,
or who owns, leases or otherwise operates one or more vending
machines for the purpose of sale of tobacco products to the
ultimate consumer. The term includes a vending machine operator
or a person that buys, sells, transfers or deals in tobacco
products and is not licensed as a tobacco products wholesaler
under this article.
"Roll-your-own tobacco." Any tobacco which, because of the
tobacco's appearance, type, packaging or labeling, is suitable
for use and is likely to be offered to, or purchased by,
consumers as tobacco for making cigarettes.
"Sale." Any transfer of ownership, custody or possession of
tobacco products for consideration; any exchange, barter or
gift; or any offer to sell or transfer the ownership, custody or
possession of tobacco products for consideration.
"Taxpayer." Any person subject to tax under this article.
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