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 or cigarette papers or tubes or any
    processed tobacco, 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, or any processed tobacco, 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, or any
    processed tobacco, 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, or
    any processed tobacco, 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 or cigars, or for use as wrappers
    thereof.
    (p) Manufacturer of processed tobacco
      (1) In general
        The term "manufacturer of processed tobacco" means any person
      who processes any tobacco other than tobacco products.
      (2) Processed tobacco
        The processing of tobacco shall not include the farming or
      growing of tobacco or the handling of tobacco solely for sale,
      shipment, or delivery to a manufacturer of tobacco products or
      processed tobacco.