Section 10-50C-1 - DefinitionsTerms used in this chapter mean:
(1) "Cigar", any individual roll of tobacco that has a wrapper or cover consisting only of tobacco;(2) "Cigar shipper," any person who has obtained a cigar shipper license pursuant to this chapter;(3) "Common carrier," a carrier that holds itself out to the general public as engaged in the business of transporting goods for a fee;(4) "Department," the Department of Revenue;(5) "Manufacturer's cost," the total of all costs incurred in the process of producing a cigar; and(6) "Wholesale purchase price," the consideration paid by a cigar shipper to acquire cigars. SL 2021, ch 52, §1, eff. Jan. 1, 2022.Added by S.L. 2021, ch. 52,s. 1, eff. 1/1/2022.