2002 Minnesota Statutes

     297F.01 Definitions. 

    Subdivision 1.    Applicability.  Unless the language or 
 context clearly indicates that a different meaning is intended, 
 the following terms for the purposes of this chapter, have the 
 following meanings. 

    Subd. 2.    Business.  "Business" means any trade, 
 occupation, activity, or enterprise engaged in selling or 
 distributing cigarettes or tobacco products in this state. 

    Subd. 3.    Cigarette.  "Cigarette" means any roll for 
 smoking made wholly or in part of tobacco, the wrapper or cover 
 of which is made of paper or another substance or material 
 except tobacco. 

    Subd. 4.    Cigarette distributor.  "Cigarette 
 distributor" means any of the following: 

    (1) a person engaged in the business of selling cigarettes 
 in this state and who manufactures or who brings, or causes to 
 be brought, into this state from outside the state any packages 
 of cigarettes for sale to subjobbers or retailers; 

    (2) a person engaged in the business outside this state who 
 ships or transports cigarettes to retailers in this state, to be 
 sold by those retailers; 

    (3) a person who is on direct purchase from a cigarette 
 manufacturer and applies cigarette stamps on at least 50 percent 
 of cigarettes sold by that person. 

    Subd. 5.    Cigarette subjobber.  "Cigarette subjobber" 
 means any person who acquires stamped cigarettes or other 
 state's stamped cigarettes for the primary purpose of resale to 
 retailers, and any licensed distributor who delivers, sells, or 
 distributes stamped cigarettes from a place of business other 
 than that licensed in the distributor's license. 

    "Cigarette subjobber" also means a person who is a vending 
 machine operator.  A vending machine operator is a person whose 
 principal business is operating, or owning and leasing to 
 operators, machines for the vending of merchandise or service.  

    Subd. 6.    Commissioner.  "Commissioner" means the 
 state commissioner of revenue. 

    Subd. 7.    Consumer.  "Consumer" means an individual 
 who has title to or possession of cigarettes or tobacco products 
 for personal consumption rather than for sale. 

    Subd. 8.    Internal Revenue Code.  Unless specifically 
 defined otherwise, "Internal Revenue Code" means the Internal 
 Revenue Code of 1986, as amended through December 31, 1996. 

    Subd. 9.    Licensing period.  "Licensing period" means 
 a two-year period during which licenses are issued.  A licensing 
 period begins on January 1 of each even-numbered year and ends 
 on December 31 of the following odd-numbered year. 

    Subd. 9a.    Invoice.  "Invoice" means a detailed list 
 of cigarettes and tobacco products purchased or sold in this 
 state that contains the following information: 

    (1) name of seller; 

    (2) name of purchaser; 

    (3) date of sale; 

    (4) invoice number; 

    (5) itemized list of goods sold including brands of 
 cigarettes and number of cartons of each brand, unit price, and 
 identification of tobacco products by name, quantity, and unit 
 price; and 

    (6) any rebates, discounts, or other reductions. 

    Subd. 10.    Manufacturer.  "Manufacturer" means a 
 person who produces and sells cigarettes or tobacco products. 

    Subd. 11.    Package.  "Package" means the individual 
 packet, box, or other container used to contain and convey 
 cigarettes to the consumer. 

    Subd. 12.    Person.  "Person" means an individual or 
 any entity engaged in the sale of cigarettes or tobacco products.

    Subd. 13.    Place of business.  "Place of business" 
 means a place where cigarettes or tobacco products are sold or 
 where cigarettes or tobacco products are manufactured, stored, 
 or kept for the purpose of sale or consumption, including any 
 vessel, vehicle, airplane, train, or vending machine. 

    Subd. 14.    Retailer.  "Retailer" means a person 
 required to be licensed under chapter 461 engaged in this state 
 in the business of selling, or offering to sell, cigarettes or 
 tobacco products to consumers. 

    Subd. 15.    Retail outlet.  "Retail outlet" means each 
 place of business from which cigarettes or tobacco products are 
 sold to consumers. 

    Subd. 16.    Sale.  "Sale" means a transfer, exchange, 
 or barter, in any manner or by any means, for consideration, and 
 includes all sales made by any person.  It also includes gifts 
 or samples provided for advertising or promotional purposes, 
 made by a person engaged in the selling of cigarettes or tobacco 
 products. 

    Subd. 17.    Stamp.  "Stamp" means the adhesive stamp 
 supplied by the commissioner of revenue for use on cigarette 
 packages or any other indicia adopted by the commissioner to 
 indicate that the tax has been paid. 

    Subd. 18.    Storage.  "Storage" means any keeping or 
 retention of cigarettes or tobacco products for use or 
 consumption in this state. 

    Subd. 19.    Tobacco products.  "Tobacco products" means 
 cigars; little cigars; cheroots; stogies; periques; granulated, 
 plug cut, crimp cut, ready rubbed, and other smoking tobacco; 
 snuff; snuff flour; cavendish; plug and twist tobacco; fine-cut 
 and other chewing tobacco; 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 smoking in a pipe or otherwise, or both for chewing and 
 smoking; but does not include cigarettes as defined in this 
 section. 

    Subd. 20.    Tobacco products distributor.  "Tobacco 
 products distributor" means any of the following: 

    (1) a person engaged in the business of selling tobacco 
 products in this state who brings, or causes to be brought, into 
 this state from outside the state any tobacco products for sale; 

    (2) a person who makes, manufactures, or fabricates tobacco 
 products in this state for sale in this state; 

    (3) a person engaged in the business of selling tobacco 
 products outside this state who ships or transports tobacco 
 products to retailers in this state, to be sold by those 
 retailers. 

    Subd. 21.    Tobacco products subjobber.  "Tobacco 
 products subjobber" means a person, other than a manufacturer or 
 distributor, who buys from a distributor tobacco products upon 
 which the tax imposed by this chapter has been paid and sells 
 them to persons other than the ultimate consumers, and any 
 licensed distributor who delivers, sells, or distributes tobacco 
 products upon which the tax imposed by this chapter has been 
 paid from a place of business other than that licensed in the 
 distributor's license. 

    Subd. 21a.    Unlicensed seller.  "Unlicensed seller" 
 means anyone who is not licensed under section 297F.03 or 461.12 
 to sell the particular product to the purchaser or possessor of 
 the product. 

    Subd. 22.    Use.  "Use" means the exercise of a right 
 or power incidental to the ownership of cigarettes or tobacco 
 products. 

    Subd. 23.    Wholesale price.  "Wholesale price" means 
 the established price for which a manufacturer or person sells a 
 tobacco product to a distributor, exclusive of any discount or 
 other reduction. 

    HIST: 1997 c 106 art 1 s 1; 1999 c 243 art 7 s 9; 2000 c 490 
 art 10 s 7-11