§ 470. Definitions. When used in this article the following words\nshall have the meanings herein indicated: 1. "Cigarette." Any roll for\nsmoking made wholly or in part of tobacco or of any other substance,\nirrespective of size or shape and whether or not such tobacco or\nsubstance is flavored, adulterated or mixed with any other ingredient,\nthe wrapper or cover of which is made of paper or any other substance or\nmaterial but is not made in whole or in part of tobacco. "Cigarette"\nshall not include a research tobacco product.\n 2. "Tobacco products." Any cigar, including a little cigar, or\ntobacco, other than cigarettes, intended for consumption by smoking,\nchewing, or as snuff. "Tobacco products" shall not include research\ntobacco products.\n 2-a. "Roll-your-own tobacco." Any tobacco product that, because of its\nappearance, type, packaging or labeling, is suitable for use and likely\nto be offered to, or purchased by, consumers as tobacco for making\ncigarettes.\n 2-b. "Little cigar." Any roll for smoking made wholly or in part of\ntobacco if such product is wrapped in any substance containing tobacco,\nother than natural leaf tobacco wrapper, and weighing not more than four\npounds per thousand or with a cellulose acetate or other integrated\nfilter.\n 3. "Person" includes an individual, copartnership, limited liability\ncompany, society, association, corporation, joint stock company, and any\ncombination of individuals and also an executor, administrator,\nreceiver, trustee or other fiduciary.\n 4. "Sale" means any transfer of title or possession or both, exchange\nor barter, conditional or otherwise, in any manner or by any means\nwhatever or any agreement therefor.\n 5. "Retail sale" or "sale at retail" means a sale to a consumer or to\nany other person for any purpose other than resale.\n 6. "Wholesale price." The price for which a manufacturer or other\nperson sells tobacco products to a distributor, including the federal\nexcise taxes paid by the manufacturer or other person, before the\nallowance of any discount, trade allowance, rebate or other reduction.\n The invoice received by a distributor with respect to its purchase of\na tobacco product shall be presumptive evidence of the wholesale price\nof such tobacco product.\n 7. "Dealer." Any wholesale dealer and retail dealer as hereinafter\ndefined.\n 8. "Wholesale dealer." Any person who (a) sells cigarettes or tobacco\nproducts to retail dealers or other persons for purposes of resale, or\n(b) owns, operates or maintains one or more cigarette or tobacco product\nvending machines in, at or upon premises owned or occupied by any other\nperson, or (c) sells cigarettes or tobacco products to an Indian nation\nor tribe or to a reservation cigarette seller on a qualified\nreservation.\n 9. "Retail dealer." Any person other than a wholesale dealer engaged\nin selling cigarettes or tobacco products. For purposes of section four\nhundred eighty-a of this article and section eleven hundred thirty-four\nof this chapter, such term shall include for each such person engaged in\nselling cigarettes or tobacco products all "persons required to collect\ntax," as defined in subdivision one of section eleven hundred thirty-one\nof this chapter.\n 10. "Package." The individual package, box or other container in or\nfrom which retail sales of cigarettes are normally made or intended to\nbe made.\n 11. "Agent." Any person licensed by the commissioner of taxation and\nfinance to purchase and affix adhesive or meter stamps on packages of\ncigarettes under this article.\n 12. "Distributor." Any person who imports or causes to be imported\ninto this state any tobacco product (in excess of fifty cigars or one\npound of tobacco) for sale, or who manufactures any tobacco product in\nthis state, and any person within or without the state who is authorized\nby the commissioner of taxation and finance to make returns and pay the\ntax on tobacco products sold, shipped or del
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