In Alaska Stat. § 43.50.010 – 43.50.180, unless the context otherwise requires,

(1) “buyer” means a person who imports or acquires cigarettes for the person’s own consumption from any source other than a manufacturer, distributor, direct-buying retailer, retailer, or wholesaler-distributor;

Terms Used In Alaska Statutes 43.50.170

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes a corporation, company, partnership, firm, association, organization, business trust, or society, as well as a natural person. See Alaska Statutes 01.10.060
  • state: means the State of Alaska unless applied to the different parts of the United States and in the latter case it includes the District of Columbia and the territories. See Alaska Statutes 01.10.060
  • Trustee: A person or institution holding and administering property in trust.
(2) “cigarette” means a roll for smoking of any size or shape, made wholly or partly of tobacco, whether the tobacco is flavored, adulterated, or mixed with another ingredient, if the wrapper or cover of the roll is made of paper or a material other than tobacco;
(3) “direct-buying retailer” means a person who is engaged in the sale of cigarettes at retail in this state and who brings cigarettes or causes cigarettes to be brought into the state that are not purchased from a wholesaler-distributor;
(4) “distributor” means a person who brings cigarettes that are not purchased from a wholesaler-distributor, or has cigarettes that are not purchased from a wholesaler-distributor brought, into the state, and who sells or distributes at least 75 percent of the cigarettes to others for resale in the state;
(5) “licensee” means a person licensed under Alaska Stat. § 43.50.010 – 43.50.180;
(6) “manufacturer” means a person who makes, fashions, or produces cigarettes for sale to distributors or other persons;
(7) “person” includes an individual, company, partnership, limited liability partnership, joint venture, joint agreement, limited liability company, association, mutual or otherwise, corporation, estate, trust, business trust, receiver, trustee, syndicate, or political subdivision of this state, or combination acting as a unit;
(8) “place of business” means a place where cigarettes are sold, or where cigarettes are brought or kept for the purpose of sale or consumption, including a vessel, vehicle, airplane, or train;
(9) “retailer” means a person in the state who is engaged in the business of selling cigarettes at retail;
(10) “sale” includes a sale, barter, exchange, and every other manner of transferring the ownership of personal property;
(11) “tobacco product” has the meaning given in Alaska Stat. § 43.50.390;
(12) “wholesaler-distributor” means a person outside this state who sells or distributes cigarettes into this state, who is not required to be licensed under Alaska Stat. § 43.50.010, and who is licensed under Alaska Stat. § 43.50.035.
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