For the purposes of this article, the following terms have the respective meanings ascribed to them by this section: (1) CONSUMABLE VAPOR PRODUCT. The same meaning as the term defined in Section 40-23-1. (2) DEPARTMENT. The Department of Revenue. (3) PERSON. Any individual, corporation, partnership, limited liability company, association, limited liability partnership, or other organization that engages in any for-profit or not-for-profit activities.
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