8-17-271
Section 8-17-271 Definitions. As used in this article, the following terms shall have the following
meanings: (1) AGENT. Any person authorized by the Department of Revenue to purchase and affix
stamps on packages of cigarettes. (2) CIGARETTE. Any of the following: a. Any roll of tobacco
wrapped in paper or in any substance not containing tobacco. b. 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 a. (3) MANUFACTURER. Any of the following:
a. Any entity which manufactures or otherwise produces cigarettes or causes cigarettes to
be manufactured or produced anywhere that the manufacturer intends to be sold in this state,
including cigarettes intended to be sold in the United States through an importer. b. Any
entity that becomes a successor of an entity described in paragraph a....
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40-12-72
Section 40-12-72 Cigars, cigarettes, cheroots, etc. - Retailers. Each retail dealer in cigars,
cheroots, stogies, cigarettes, smoking tobacco, chewing tobacco, or snuff, or any substitute
therefor, either or all, shall pay to the state the following privilege license tax: In cities
of 25,000 inhabitants and over, $15; in cities or towns of 10,000 inhabitants and less than
25,000 inhabitants, $10; in cities or towns of 5,000 inhabitants and less than 10,000 inhabitants,
$5; in cities or towns of 2,000 inhabitants and less than 5,000 inhabitants, $3; in all other
places, whether incorporated or not, $2. This privilege license tax is levied on each place
of business owned or operated by retail dealers, whether under the same roof or not. The phrase
"retail dealer" as used in this section shall include every person, firm, corporation,
club, or association, other than a wholesale dealer as defined in Section 40-12-73, who shall
sell or store or offer for sale any one or more of the articles...
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45-10-245.06
Section 45-10-245.06 Construction and application. (a) None of the provisions of this part
shall be applied in such manner as to be in violation of the commerce or other clauses of
the federal or state constitution. (b) This part shall not be construed to apply to cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for
the purpose of resale or reshipment outside of such counties which are actually resold or
reshipped. (Act 89-717, p. 1431, §7.)...
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45-23-242.06
Section 45-23-242.06 Construction and application. (a) None of the provisions of this part
shall be applied in such manner as to be in violation of the commerce or other clauses of
the federal or state constitution. (b) This part shall not be construed to apply to cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for
the purpose of resale or reshipment outside of such counties which are actually resold or
reshipped. (Act 86-695, 1st Sp. Sess., p. 100, §7.)...
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45-29-243.06
Section 45-29-243.06 Construction and application. (a) None of the provisions of this part
shall be applied in such manner as to be in violation of the commerce or other clauses of
the federal or state constitution. (b) This part shall not be construed to apply to cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for
the purpose of resale or reshipment outside of such counties which are actually resold or
reshipped. (Act 89-229, p. 279, §7.)...
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45-3-244.07
Section 45-3-244.07 Construction and application of subpart. (a) None of the provisions of
this subpart shall be applied in such manner as to be in violation with the commerce or other
clauses of the federal or state constitution. (b) This subpart shall not be construed to apply
to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale
dealer for the purpose of resale or reshipment outside of such counties which are actually
resold or reshipped. (Act 90-605, p. 1112, §8.)...
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45-30-245.36
Section 45-30-245.36 Construction and application. (a) None of the provisions of this subpart
shall be applied in such manner as to be in violation of the commerce or other clauses of
the federal or state constitution. (b) This subpart shall not be construed to apply to cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for
the purpose of resale or reshipment outside of such counties which are actually resold or
reshipped. (Act 88-413, p. 608, §7; Act 88-562, p. 881, §7; Act 88-827, 1st Sp. Sess., p.
287, §1; Act 88-889, 1st Sp. Sess., p. 440, §1.)...
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45-31-242.07
Section 45-31-242.07 Construction and application. (a) None of the provisions of this part
shall be applied in such manner as to be in violation of the commerce or other clauses of
the federal or state constitution. (b) This part shall not be construed to apply to cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for
the purpose of resale or reshipment outside of such counties which are actually resold or
reshipped. (Act 87-415, p. 611, §8.)...
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45-38-243.06
Section 45-38-243.06 Construction and application. (a) None of the provisions of this part
shall be applied in such manner as to be in violation of the commerce or other clauses of
the federal or state constitution. (b) This part shall not be construed to apply to cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for
the purpose of resale or reshipment outside of such counties which are actually resold or
reshipped. (Act 89-473, p. 992, §7.)...
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45-43-247.06
Section 45-43-247.06 Construction and application. (a) None of the provisions of this part
shall be applied in such manner as to be in violation of the commerce or other clauses of
the federal or state constitution. (b) This part shall not be construed to apply to cigarettes,
cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for
the purpose of resale or reshipment outside of such counties which are actually resold or
reshipped. (Act 87-523, p. 791, § 7.)...
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