North Dakota Century Code — Title 57 (Taxation)

N.D.C.C. § 57-36-01

Definitions

Official textlegis.nd.gov21 subsections

As used in this chapter, unless the context or subject matter otherwise requires:

# 1.

"Chewing tobacco" means any leaf tobacco that is intended to be placed in the mouth.

# 2.

"Cigar" means any roll of tobacco wrapped in tobacco.

# 3.

"Cigarette" means any roll for smoking made wholly or in part of tobacco or processed tobacco and encased in any material except tobacco. The term also means any product of a cigarette-making machine.

# 4.

"Cigarette-making machine" means a machine used for commercial purposes to process tobacco into a roll or tube, formed or made from any material other than tobacco, at a production rate of more than five rolls or tubes per minute.

# 5.

"Consumer" means any person who has title to or possession of cigarettes, cigars, pipe tobacco, electronic smoking devices, or other tobacco products in storage, for use or other consumption in this state.

# 6.

"Dealer" includes a retailer and any person other than a distributor who is engaged in the business of selling cigarettes, cigarette papers, cigars, pipe tobacco, electronic smoking devices, or other tobacco products, or any product of a cigarette-making machine.

# 7.

"Distributor" includes any person engaged in the business of producing or manufacturing cigarettes, cigarette papers, cigars, pipe tobacco, electronic smoking devices, or other tobacco products, or importing into this state cigarettes, cigarette papers, cigars, pipe tobacco, electronic smoking devices, or other tobacco products, for the purpose of distribution and sale thereof to dealers and retailers. The term also includes a dealer that fabricates, repackages, compounds, or mixes electronic smoking devices for purposes of sale to a consumer.

# 8.

"Electronic smoking device" means a device that may be used to deliver an aerosolized, vaporized, or heated substance containing nicotine, regardless of whether the nicotine is natural or synthetic, to an individual inhaling from the device, and includes an electronic cigarette, e-cigar, e-pipe, vape pen, and e-hookah. The term includes any substance containing nicotine, regardless of whether the nicotine is natural or synthetic, that may be aerosolized, vaporized, or heated by the device, regardless of whether the device is sold separately. The term does not include:
a. A cigarette as defined in section 51-25-01;
b. A cigarette as defined in this section;
c. A drug, device, or combination product, as those terms are defined in the federal Food, Drug, and Cosmetic Act [52 Stat. 1040; 21 U.S.C. 301 et seq.], approved for sale by the United States food and drug administration; or d. A battery or battery charger when sold separately.

# 9.

"Licensed dealer" means a dealer licensed under the provisions of this chapter.

# 10.

"Licensed distributor" means a distributor licensed under the provisions of this chapter.

# 11.

"Other tobacco products" means snuff and chewing tobacco.

# 12.

"Outlet" means each place of business from which tobacco products are sold.

# 13.

"Person" means any individual, firm, fiduciary, partnership, corporation, limited liability company, trust, or association however formed.

# 14.

"Pipe tobacco" means any processed tobacco that, 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.

# 15.

"Place of business" means a place where tobacco products are sold or where tobacco products are manufactured, fabricated, stored, or kept for purposes of sale or consumption.

# 16.

"Retailer" means a person engaged in the business of selling cigarettes, cigars, pipe tobacco, electronic smoking devices, or other tobacco products to consumers.

# 17.

"Sale" or "sell" applies to gifts, exchanges, and barter.

# 18.

"Snuff" means any finely cut, ground, or powdered tobacco that is intended to be placed in the mouth or nose.

# 19.

"Storage" means any keeping or retention of cigarettes, cigars, pipe tobacco, electronic smoking devices, or other tobacco products for use or consumption in this state.

# 20.

"Use" means the exercise of any right or power incidental to the ownership or possession of cigarettes, cigars, pipe tobacco, electronic smoking devices, or other tobacco products.

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