North Carolina General Statutes Chapter 105. Taxation § 105-113.4. Definitions

(1) Affiliate.--A person who directly or indirectly controls, is controlled by, or is under common control with another person.

(1a) Affiliated manufacturer.--A manufacturer licensed under G.S. 105-113.12 who is an affiliate of a manufacturer licensed under G.S. 105-113.12.

(1b) Cigar.--A roll of tobacco wrapped in a substance that contains tobacco, other than a cigarette.

(1c) Cigarette.--Any of the following:

(1k) Consumable product.--Any nicotine liquid solution or other material containing nicotine that is depleted as a vapor product is used.

(1n) Consumer.--An individual who purchases, receives, or possesses tobacco products for personal consumption and not for resale.

(2) Cost price.--The actual price paid for an item subject to the tax imposed by Part 3 of this Article by the person liable for the tax. The actual price paid for an item may be either of the following:

(2d) Delivery sale.--A sale of cigarettes, smokeless tobacco, or vapor products to a consumer in this State in which either of the following apply:

(2e) Delivery seller.--A person located within or outside this State who makes a delivery sale.

(2f) Delivery service.--A person engaged in the commercial delivery of letters, packages, or other containers.

(3) Distributor.--Any of the following:

(4) Repealed by Laws 1991, c. 689, § 267, eff. Jan. 1, 1992.

(4a) Integrated wholesale dealer.--A wholesale dealer who is an affiliate of a manufacturer of tobacco products, other than cigarettes, and is not a retail dealer.

(5) Licensed distributor.--A distributor licensed under Part 2 of this Article.

(6) Manufacturer.--A person who produces tobacco products or a person who contracts with another person to produce tobacco products and is the exclusive purchaser of the products under the contract.

(7) Package.--The individual packet, can, box, or other container used to contain and to convey tobacco products to the consumer.

(8) Person.--Defined in G.S. 105-228.90.

(8a) Remote sale.--A sale of tobacco products other than cigarettes, smokeless tobacco, or vapor products to a consumer in this State in which either of the following applies:

(8b) Remote seller.--A person located within or outside this State who makes a remote sale.

(9) Retail dealer.--A person who sells a tobacco product to the ultimate consumer of the product, including a remote seller or a delivery seller.

(10) Sale.--A transfer of possession, transfer of ownership, a trade, an exchange, or a barter, in any manner or by any means, with or without consideration.

(10a) Secretary.--The Secretary of Revenue.

(10b) Smokeless tobacco.--Any finely cut, ground, powdered, or leaf tobacco, or other product containing tobacco, that is intended to be placed in the oral or nasal cavity or otherwise consumed without being combusted.

(11) Repealed by Laws 1993, c. 442, § 1, eff. Jan. 1, 1994.

(11a) Tobacco product.--A cigarette, a cigar, or any other product that contains tobacco and is intended for inhalation or oral use. The term includes a vapor product.

(12) Repealed by Laws 1993, c. 442, § 1, eff. Jan. 1, 1994.

(13) Use.--The exercise of any right or power over cigarettes, incident to the ownership or possession thereof, other than the making of a sale thereof in the course of engaging in a business of selling cigarettes. The term includes the keeping or retention of cigarettes for use.

(13a) Vapor product.--Any nonlighted, noncombustible product that employs a mechanical heating element, battery, or electronic circuit regardless of shape or size and that can be used to produce vapor from nicotine in a solution. The term includes any vapor cartridge or other container of nicotine in a solution or other form that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device. The term does not include any product regulated by the United States Food and Drug Administration under Chapter V of the federal Food, Drug, and Cosmetic Act.

(14) Wholesale dealer.--Either of the following: