26 U.S.C. § 5702 : US Code - Section 5702: Definitions

Search 26 U.S.C. § 5702 : US Code - Section 5702: Definitions

When used in this chapter -
(a) Cigar
"Cigar" means any roll of tobacco wrapped in leaf tobacco or in
any substance containing tobacco (other than any roll of tobacco
which is a cigarette within the meaning of subsection (b)(2)).
(b) Cigarette
"Cigarette" means -
(1) any roll of tobacco wrapped in paper or in any substance
not containing tobacco, and
(2) any roll of tobacco 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 to, or purchased by, consumers as a cigarette
described in paragraph (1).
(c) Tobacco products
"Tobacco products" means cigars, cigarettes, smokeless tobacco,
pipe tobacco, and roll-your-own tobacco.
(d) Manufacturer of tobacco products
"Manufacturer of tobacco products" means any person who
manufactures cigars, cigarettes, smokeless tobacco, pipe tobacco,
or roll-your-own tobacco, except that such term shall not include -

(1) a person who produces cigars, cigarettes, smokeless
tobacco, pipe tobacco, or roll-your-own tobacco solely for the
person's own personal consumption or use, and
(2) a proprietor of a customs bonded manufacturing warehouse
with respect to the operation of such warehouse.
(e) Cigarette paper
"Cigarette paper" means paper, or any other material except
tobacco, prepared for use as a cigarette wrapper.
(f) Cigarette tube
"Cigarette tube" means cigarette paper made into a hollow
cylinder for use in making cigarettes.
(g) Manufacturer of cigarette papers and tubes
"Manufacturer of cigarette papers and tubes" means any person who
manufactures cigarette paper, or makes up cigarette paper into
tubes, except for his own personal use or consumption.
(h) Export warehouse
"Export warehouse" means a bonded internal revenue warehouse for
the storage of tobacco products and cigarette papers and tubes,
upon which the internal revenue tax has not been paid, for
subsequent shipment to a foreign country, Puerto Rico, the Virgin
Islands, or a possession of the United States, or for consumption
beyond the jurisdiction of the internal revenue laws of the United
States.
(i) Export warehouse proprietor
"Export warehouse proprietor" means any person who operates an
export warehouse.
(j) Removal or remove
"Removal" or "remove" means the removal of tobacco products or
cigarette papers or tubes from the factory or from internal revenue
bond under section 5704, as the Secretary shall by regulation
prescribe, or release from customs custody, and shall also include
the smuggling or other unlawful importation of such articles into
the United States.
(k) Importer
"Importer" means any person in the United States to whom
nontaxpaid tobacco products or cigarette papers or tubes
manufactured in a foreign country, Puerto Rico, the Virgin Islands,
or a possession of the United States are shipped or consigned; any
person who removes cigars or cigarettes for sale or consumption in
the United States from a customs bonded manufacturing warehouse;
and any person who smuggles or otherwise unlawfully brings tobacco
products or cigarette papers or tubes into the United States.
(l) Determination of price on cigars
In determining price for purposes of section 5701(a)(2) -
(1) there shall be included any charge incident to placing the
article in condition ready for use,
(2) there shall be excluded -
(A) the amount of the tax imposed by this chapter or section
7652, and
(B) if stated as a separate charge, the amount of any retail
sales tax imposed by any State or political subdivision thereof
or the District of Columbia, whether the liability for such tax
is imposed on the vendor or vendee, and
(3) rules similar to the rules of section 4216(b) shall apply.
(m) Definitions relating to smokeless tobacco
(1) Smokeless tobacco
The term "smokeless tobacco" means any snuff or chewing
tobacco.
(2) Snuff
The term "snuff" means any finely cut, ground, or powdered
tobacco that is not intended to be smoked.
(3) Chewing tobacco
The term "chewing tobacco" means any leaf tobacco that is not
intended to be smoked.
(n) Pipe tobacco
The term "pipe tobacco" means any tobacco which, because of its
appearance, type, packaging, or labeling, is suitable for use and
likely to be offered to, or purchased by, consumers as tobacco to
be smoked in a pipe.
(o) Roll-your-own tobacco
The term "roll-your-own tobacco" means any tobacco which, because
of its appearance, type, packaging, or labeling, is suitable for
use and likely to be offered to, or purchased by, consumers as
tobacco for making cigarettes.