72 Pa. Stat. § 8201
As used in this article:
"Article." Article XII and the rules and regulations promulgated thereunder.
"Cigarette." Any roll for smoking made wholly or in part of tobacco, the wrapper or cover of which is made of any substance or material other than tobacco regardless of the size or shape of the roll and regardless of whether or not the tobacco is flavored, adulterated or mixed with any other ingredient; or a little cigar.
"Cigarette stamping agency." Any person, as defined in this article, who shall be licensed as such by the department for the purpose of affixing cigarette tax stamps to packages of cigarettes and transmitting the proper tax to the Commonwealth, and who maintains separate warehousing facilities for the purpose of receiving and distributing cigarettes and conducting their business, who have received commitments from at least two cigarette manufacturers whose aggregate market share is at least forty per cent of the Commonwealth cigarette market and purchases cigarettes directly from cigarette manufacturers.
"Cigarette tax stamp." Any stamp, tax meter impression, label, print or impression which the department by regulation shall authorize to evidence the payment of the tax imposed by this article.
"Cigarette vending machine." Any mechanical device from which cigarettes are dispensed for a consideration.
"Dealer." Any cigarette stamping agency, wholesaler or retailer as these terms are more specifically defined herein. Whenever, in the provisions of this article, the word "dealer" is used, it shall include all of the above mentioned categories. Nothing contained in this article shall preclude any person from being a cigarette stamping agency, wholesaler, or retailer, provided such person meets the requirements for each category of dealer.
"Department." The Department of Revenue of the Commonwealth of Pennsylvania.
"Invoice or delivery ticket." Any invoice or delivery ticket which shows the true name and complete and exact address of the consignor or seller, the true name and complete and exact address of the consignee or purchaser, the quantity and brands of the cigarettes transported, the correct date of purchase or shipment and the true name and complete and exact address of the person who shall assume the payment of the Pennsylvania State tax or the tax, if any, of the state or foreign country at the point of ultimate destination.
"Little cigar." Any roll for smoking that weighs not more than four pounds per thousand, where the wrapper or cover is made of natural leaf tobacco or of any substance containing tobacco.
"Pack of cigarettes." The smallest package, box or container in or from which retail sales of cigarettes are normally made.
"Person." Any individual, unincorporated association, company, corporation, joint stock company, group, agency, syndicate, trust or trustee, receiver, fiduciary, partnership, conservator, and any political subdivision of the Commonwealth of Pennsylvania, or any other state. Whenever used in any of the provisions of this article prescribing or imposing penalties, the word "person" as applied to a partnership, unincorporated association or other joint venture, means the partners or members thereof, and as applied to a corporation, means all the officers and directors thereof.
"Retailer." Any of the following:
"Sale." Any transfer of ownership, custody or possession of cigarettes for a consideration; any exchange, barter or gift; or any offer to sell or transfer the ownership, custody or possession of cigarettes for consideration.
"Unstamped cigarettes." Any pack of cigarettes to which the proper amount of genuine Pennsylvania cigarette tax stamps have not been affixed or any cigarette for which the proper amount of cigarette tax imposed under this article has not been paid. Any pack of cigarettes containing a forged, bogus or counterfeit Pennsylvania cigarette tax stamp or any pack of cigarettes bearing stolen, lost or misplaced genuine Pennsylvania cigarette tax stamps which have not been affixed to said pack of cigarettes by a proper cigarette stamping agency as provided for in this article, or any pack of cigarettes bearing genuine Pennsylvania cigarette tax stamps for which the tax has not been paid as a result of any wilful or intentional act for the purpose of evading the payment of the Pennsylvania cigarette tax shall be considered, under the provisions of this article, to be a package of "Unstamped cigarettes."
"Vending machine operator." Any person who places or services one or more cigarette vending machines, whether owned, leased or otherwise operated by him, at locations from which cigarettes are sold to the ultimate consumer. The owner or tenant of the premises upon which a vending machine is placed shall not be considered a vending machine operator if his sole remuneration therefrom is a flat rental fee or commission based upon the number or value of cigarettes sold from the machine, unless said owner or tenant actually owns said vending machine or leases said vending machine under an agreement whereby the profits from the sale of said cigarettes directly inure to his benefit.
"Wholesaler." Any of the following:
72 P.S. § 8201