Mass. Gen. Laws ch. 64C § 1
Whenever used in this chapter unless the context shall otherwise require, the following words or terms shall have the following meanings: - "commissioner", the commissioner of revenue; "person'', any individual, firm, fiduciary, partnership, corporation, trust or association, however formed, club, trustee, agency or receiver; "manufacturer'', any person who manufactures or produces cigarettes, whether within or without the commonwealth; "tobacco products'' shall mean cigarettes, an electronic nicotine delivery system as defined in subsection (a) of section 7E and smokeless tobacco; "wholesaler'', any person who purchases directly from the manufacturer at least seventy-five per cent of all tobacco products purchased by him and who sells at least seventy-five per cent of all tobacco products purchased by him to others for resale, and any other person who purchases from a manufacturer or person so purchasing and selling and licensed as a wholesaler, provided such other person maintains an established place of business where substantially all of the business is the sale of tobacco products and related merchandise at wholesale to licensees and where at all times a substantial stock of tobacco products and related merchandise is available to all retailers for resale; and any chain of stores retailing tobacco products to the consumer, provided seventy-five per cent of its purchases are made direct from the manufacturer; "vending machine operator'', any person other than a manufacturer or a wholesaler who operates one or more vending machines for the sale of tobacco products at retail and who purchases his tobacco products from a manufacturer or licensed wholesaler; "unclassified acquirer'', any person, other than a transportation company or other than a purchaser at retail from a licensed retailer, who imports or acquires tobacco products from any one other than a licensed manufacturer, a licensed wholesaler or a licensed vending machine operator; "transportation company'', any person operating, or supplying to a common carrier, cars, boats or other vehicles for the transportation or accommodation of passengers and engaged in the sale of tobacco products at retail; "retailer'', any person, other than a transportation company, who operates a store or concession for the purpose of making sales of tobacco products at retail, and any person selling tobacco products through vending machines; "licensed'', licensed as a manufacturer, wholesaler, vending machine operator, unclassified acquirer, transportation company or retailer pursuant to section sixty-seven of chapter sixty-two C; "licensee'', a person licensed as a manufacturer, wholesaler, vending machine operator, unclassified acquirer, transportation company or retailer pursuant to section sixty-seven of chapter sixty-two C. Whenever used in this chapter, unless the context shall otherwise require, the words "sales'' or "sale'' in addition to their ordinary meaning shall include or apply to use, gifts, exchanges and barter, and the term "place of business'' shall mean and include any place where tobacco products are sold or where tobacco products are brought or kept for the purpose of sale or consumption, including so far as applicable any vessel, vehicle, airplane, train or cigarette vending machine. Whenever used in this chapter, unless the context otherwise requires, the word "stamper'' shall mean any person authorized by the commissioner to purchase and affix adhesive or meter stamps under this chapter, and the word "cigarette'' shall mean (1) any roll of tobacco wrapped in paper or in any substance not containing tobacco, (2) little cigars, which shall mean rolls of tobacco wrapped in leaf tobacco or any substance containing tobacco and as to which 1,000 units weigh not more than 3 pounds, and (3) 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 packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in clause (1).
Whenever used in this chapter or chapter sixty-two C, unless the context otherwise requires, the word "cigarette" shall include within its meaning, without limitation, little cigars and smokeless tobacco; and the words "smokeless tobacco" shall mean snuff, snuff flour and any other tobacco or tobacco product prepared in such manner as to be suitable for chewing, including, but not limited to cavendish, plug, twist and fine-cut tobaccos. The provisions of sections twenty-nine to thirty-nine, inclusive, however, shall not apply to smokeless tobacco.
Mass. Gen. Laws ch. 64C, § 1
Acts 2002, c. 186, § 30, eff. 7/24/02, provides: "Every manufacturer, wholesaler, vending machine operator, unclassified acquirer or retailer, as defined in section 1 of chapter 64C of the General Laws, who, at the commencement of business on the effective date of this act, has on hand any cigarettes for sale or any unused adhesive or meter stamps shall make and file with the commissioner of revenue within 20 days a return, subscribed and sworn to under the penalties of perjury, showing a complete inventory of such cigarettes and stamps and shall, at the time he is required to file such return, pay an additional excise of 37> mills per cigarette on all cigarettes and all unused adhesive and meter stamps upon which only the excise imposed pursuant to sections 6, 7A and 7C of said chapter 64C has previously been paid; provided, however, that the additional excise imposed by this section shall equal 15 per cent of the price paid by such manufacturer, wholesaler, vending machine operator, unclassified acquirer or retailer to purchase smokeless tobacco and 15 per cent of the price paid by such manufacturer, wholesaler, vending machine operator, unclassified acquirer or retailer to purchase cigars and smoking tobacco on hand on that date. All of chapters 62C and 64C of the General Laws relative to the assessment, collection, payment, abatement, verification and administration of taxes, including penalties, shall, so far as pertinent, be applicable to the excise imposed by this section."