Current through Register Vol. XLI, No. 50, December 13, 2024
Section 175-8-2 - DefinitionsAs used in this rule and unless the context clearly requires a different meaning, the following terms shall have the meaning ascribed herein and apply in the singular and in the plural.
2.1. "ABCC," "Alcohol Beverage Control Commissioner," or "Commissioner" means the West Virginia Alcohol Beverage Control Commissioner or his or her delegate.2.2. "Business Registration Certificate" means the West Virginia Business Registration Certificate required by W. Va. Code '11-12-1 et seq.2.3. "Cigarette" means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and whether or not such tobacco is flavored, adulterated or mixed with any ingredient, the wrapping or cover of which is made of paper or any substance or material, except tobacco, or any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packing and labeling, is likely to be offered to, or purchased by, consumers as a cigarette.2.4. "Cigarette wrappers" means paper or any other material except tobacco prepared for use or is likely to be used by consumers to make cigarettes.2.5. "Code" means the official Code of West Virginia, one thousand nine hundred thirty-one, as amended.2.6. "Consumer" means a person who receives or in any way comes into possession of cigarettes for the purpose of consuming or giving them away or disposing of them in any way other than by sale, barter or exchange.2.7. "Cigarette tax" or "excise tax" means the tax imposed by the State Tax Commissioner by authority W. Va. Code '11-17-1 et seq.2.8. "Importer" means any person in the United States to whom non-taxpaid tobacco products or cigarette papers or tubes manufactured in a foreign country, Puerto Rico, Virgin Islands, or any United States territory, or a possession of the United States shipped or consigned; 2.8.1. Any person who removes cigars or cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse;2.8.2. Any person who smuggles or otherwise unlawfully brings tobacco products or cigarette papers or tubes into the United States.2.9. "Manufacturer" means a person engaged in an activity where tangible personal property is transformed or converted by physical, chemical or other means into products subject to the excise tax. 2.10. "Package" means the individual package, box or other container in or from which retail sales of cigarettes are normally made or intended to be made.2.11. "Person" means an individual, firm, partnership, limited partnership, company, joint-stock company, corporation, limited liability company, voluntary association, club, agency, syndicate, municipal corporation or other political subdivision of this State, trust, receiver, trustee, fiduciary or conservator, and when used in connection with any penalties imposed by this rule, means officers, directors, trustees or members of any firm, copartnership, association, corporation, trust, limited liability company, trustee or any other form of business enterprise, including receiver or liquidating agent.2.12. "Retailer" means and includes every person in this State, other than a wholesaler or sub-jobber, engaged in selling cigarettes at retail to a consumer or to any person for any purpose other than resale pursuant to W. Va. Code '11-17-2.2.13. "Sale" means any transfer, exchange of goods or services, in exchange for money, currency, checks, credit cards or barter in any manner or by any means, for a consideration and shall include all sales made by principal, proprietor, agent or employee.2.14. "Sale at retail" or "retail sale" means a sale of cigarettes to a consumer or to any person for any purpose other than resale.2.15. "Sale by wholesaler" means any bona fide transfer of title to cigarettes by a wholesaler for a valuable consideration, made in the ordinary course of trade or in the usual conduct of the wholesaler=s business.2.16. "Selling" includes solicitation or receipt of orders, possession for sale and possession with intent to sell.2.17. "Stamp" means any cigarette stamp, whether applied by hand, meter or ink impression, or by heat and authorized by the Tax Commissioner.2.18. "Stamped cigarettes" means that the stamp as required by W. Va. Code '11-17-1 et seq. has been affixed to the bottom of the package of cigarettes.2.19. "Sub-jobber" means any person who purchases stamped cigarettes from any other person who purchases from the manufacturer when the other person is located in any state that levies an excise tax on cigarettes and who purchases such cigarettes solely for the purpose of bona fide resale to retailers.2.20. "Tobacco products" means cigarettes, cigars, smokeless tobacco, pipe tobacco or roll-your-own tobacco.2.21. "Unstamped cigarettes" means that the stamp as required by W. Va. Code '11-17-1 et seq. has not been affixed to the bottom of the package of cigarettes.2.22. "Vending machine operator" means any person engaged in this State in the business of operating one or more cigarette vending machines.2.23. "Wholesaler" means any person who purchases unstamped cigarettes directly from the manufacturer or importer for resale.