Alaska Statutes Title 43. Revenue and Taxation § 43.50.849. Definitions

(1) “cigarette” has the meaning given in AS 43.50.170;

(2) “department” means the Department of Revenue;

(3) “person” has the meaning given in AS 43.50.170;

(4) “retailer” has the meaning given in AS 43.50.170 and includes a person licensed or required to be licensed as a direct-buying retailer under this chapter and a person who holds or is required to hold a license endorsement under AS 43.70.075;

(5) “sale” has the meaning given in AS 43.50.170;

(6) “sell at retail,” “sale at retail,” or “retail sales” means a sale for consumption or use made in the ordinary course of trade or usual conduct of the seller's business;

(7) “sell at wholesale,” “sale at wholesale,” or “wholesale sales” means a sale made in the ordinary course of trade or usual conduct by a wholesaler to a retailer for the purpose of resale;

(8) “trade discount” means a price reduction that is offered by a cigarette manufacturer on the date of sale, is reflected on the invoice as a deduction from the manufacturer's list price, and is fully earned and determinable on the date of sale;

(9) “wholesaler” means a person licensed or required to be licensed under AS 43.50.010 or AS 43.50.035 and who sells cigarettes to a retailer for the purpose of resale.