This section defines several tobacco-tax terms, including wholesale dealer and jobber, retail dealer, semijobber, stamps, cigarette, heated tobacco product, department, and interstate warehouser.
For the purposes of this article, the following terms have the following meanings: (10) WHOLESALE DEALER AND JOBBER. A person that buys tobacco products directly from the manufacturer or an affiliate of the manufacturer and sells at wholesale only, any one or more of the articles taxed under this article to licensed wholesale dealers, jobbers, semijobbers, and retail dealers for the purpose of resale only. (7) RETAIL DEALER. A person other than a wholesale dealer or jobber, that sells or offers for sale any one or more of the articles taxed under this article, regardless of quantity or amount or the number of sales; and all persons operating under a retail dealer’s license. (8) SEMIJOBBER. A person that buys tobacco products from permitted wholesalers or obtains tobacco from any other source and sells at wholesale any one or more of the articles taxed under this article to licensed retail dealers for resale only. (9) STAMPS. The stamps through which the tax levied under this article are paid and shall be designated Alabama Revenue Stamps. (3) CIGARS, CHEROOTS, or STOGIES. A roll for smoking that is of any size or shape, that is made wholly or in part of tobacco or any tobacco substitute, regardless of whether the tobacco is pure, flavored, adulterated, or mixed with any other ingredient, with a wrapper made wholly or in part of tobacco. (5) HEATED TOBACCO PRODUCT. A product other than a cigarette intended to be heated, containing tobacco that produces an inhalable aerosol by heating the tobacco by means of a device without combustion of the tobacco or by heat generated from a combustion source that only or primarily heats rather than burns the tobacco. (1) CIGARETTE. The same meaning as defined in Section 6-12-2, including a cigarette intended to be heated. (2) CIGARETTE INTENDED TO BE HEATED. A cigarette containing tobacco that produces an inhalable aerosol: (i) by heating the tobacco by means of an electronic device without combustion of the tobacco; or (ii) by heat generated from a combustion source that only or primarily heats rather than burns the tobacco. (4) DEPARTMENT. The Alabama Department of Revenue. (6) INTERSTATE WAREHOUSER. A person that purchases tobacco products directly from the manufacturer or an affiliate of the manufacturer and, solely for resale, sells any one or more of the articles taxed under this article to a permitted wholesale dealer that is qualified under Section 40-25-16.