Delaware Code § 16-7116

Definitions
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As used in this chapter:
(1) "Agent" shall mean any person authorized by the State to purchase and affix tax stamps on packages of cigarettes.
(2) "Cigarette" means:
a. Any roll for smoking whether made wholly or in part of tobacco or any other substance, irrespective of size or shape and whether
or not such tobacco or substance 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 other than leaf tobacco; or
b. Any roll for smoking 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, or purchased by, consumers as a cigarette as described in paragraph
(2)a. of this section above.
(3) "Manufacturer" shall mean:
a. Any entity which manufactures or otherwise produces cigarettes or causes cigarettes to be manufactured or produced anywhere
that such manufacturer intends to be sold in this State, including cigarettes intended to be sold in the United States through an
importer; or
b. The first purchaser anywhere that intends to resell in the United States cigarettes manufactured anywhere that the original
manufacturer or maker does not intend to be sold in the United States; or
c. Any entity that becomes a successor of an entity described in paragraph (3)a. or (3)b. of this section.
(4) "Quality control and quality assurance program" shall mean the laboratory procedures implemented to ensure that operator
bias systematic and nonsystematic methodological errors and equipment-related problems do not affect the results of the testing. This
program ensures that the testing repeatability remains within the required repeatability values stated in § 7117(a)(6) of this title for all
test trials used to certify cigarettes in accordance with this chapter.
(5) "Repeatability" shall mean the range of values within which the repeat results of cigarette test trials from a single laboratory
will fall 95 percent of the time.
(6) "Retail dealer" shall mean any person other than a manufacturer or wholesale dealer engaged in selling cigarettes or tobacco
products.
(7) "Sale" means in addition to its usual meaning, any sale, transfer, exchange, theft, barter, gift or offer for sale and distribution,
in any manner or by any means whatsoever.
(8) "Sell" shall mean to sell or to offer or agree to do the same.
(9) "State Fire Marshal" shall mean the Delaware State Fire Marshal or the State Fire Marshal's deputies.
(10) "Wholesale dealer" shall mean any person who sells cigarettes or tobacco products to retail dealers or other persons for purposes
of resale, and any person who owns, operates or maintains 1 or more cigarette or tobacco product vending machines in, at or upon
premises owned or occupied by any other person.

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