Terms used in this chapter mean: (1) "Cigar", any individual roll of tobacco that has a wrapper or cover consisting only of tobacco; (2) "Cigar shipper," any person who has obtained a cigar shipper license pursuant to this chapter; (3) "Common carrier," a carrier that holds itself out to the general public as engaged in the business of transporting goods for a fee; (4) "Department," the Department of Revenue; (5) "Manufacturer's cost," the total of all costs incurred in the process of producing a cigar; and (6) "Wholesale purchase price," the consideration paid by a cigar shipper to acquire cigars.
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