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.
"Tobacco products." Cigars, cigarillos, cheroots, stogies,
periques, granulated, plug cut, crimp cut, ready rubbed and
other smoking tobacco, roll-your-own tobacco, snuff, dry snuff,
snuff flour, cavendish, plug and twist tobacco, fine-cut and
other chewing tobaccos, shorts, refuse scraps, clippings,
cuttings and sweepings of tobacco and other kinds and forms of
tobacco, prepared in such manner as to be suitable for chewing
or ingesting or for smoking in a pipe or otherwise, or both for
chewing and smoking, including e-cigarettes. The term does not
include any item subject to the tax under section 1202-A.
"Unclassified importer." A person in this Commonwealth that
acquires a tobacco product from any source on which the tax
imposed by this article was not paid and that is not a person
otherwise required to be licensed under the provisions of this
article. The term includes, but is not limited to, a consumer
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