§245-1 Definitions.
As used in this chapter, unless a different meaning is indicated by the context:"Cigarette" means any roll for smoking made wholly or in part of tobacco, irrespective of size and shape and whether or not the tobacco is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco.
"Dealer" means any person coming into the possession of cigarettes or tobacco products, or any person rendering a distribution service who buys and maintains, at the person's place of business, a stock of cigarettes or tobacco products which have not been acquired from a wholesaler or dealer licensed under this chapter, and who distributes or uses such cigarettes or tobacco products.
"Persons" means one or more people, a company, corporation, a partnership, or an association.
"Retail price" means the ordinary, customary, or usual price paid by the consumer for the articles taxed.
"Sale" or "sold" includes any delivery of cigarettes or tobacco products, whether cash is actually paid therefor or not.
"Tobacco products" means tobacco in any form other than cigarettes, that is prepared or intended for consumption by, or the personal use of, humans, including cigars and any substitutes thereof other than cigarettes which bear the semblance thereof, snuff, chewing tobacco, and smoking tobacco.
"Tobacco tax" means the tax imposed by this chapter.
"Wholesale price", in addition to any other meaning of the term, means in the case of a tax upon the use of tobacco products, or upon a sale not made at wholesale:
(1) If made by a person who during the month preceding the accrual of the tax made substantial sales to retailers of like tobacco products, the average price of the sales, and
(2) If made by any other person, the average price of sales to retailers of like tobacco products made by other taxpayers in the same county during the month preceding the accrual of the tax.
"Wholesaler" means a person rendering a distribution service who buys and maintains, at the person's place of business, a stock of cigarettes or tobacco products that the person uses, possesses, or distributes only to retailers, or other wholesalers, or both. [L 1939, c 220, §2; RL 1945, §5751; RL 1955, §125-1; am L 1957, c 34, §20; HRS §245-1; am L 1993, c 220, §7; am L 1994, c 104, §1]