Terms Used In Montana Code 16-11-123

• Cigarette: means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:

  (i)any roll of tobacco wrapped in paper or in any substance not containing tobacco;

  (ii)tobacco, in any form, that is functional in the product and that, 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; or

  (iii)any roll of tobacco wrapped in any substance containing tobacco that, because of its appearance or the type of tobacco used in the filler and regardless of its packaging and labeling, is likely to be offered to or purchased by consumers as a cigarette described in subsection (2)(a)(i). See Montana Code 16-11-102

• Department: means the department of revenue provided for in 2-15-1301. See Montana Code 16-11-102
• Retailer: means a person, other than a wholesaler, who is engaged in the business of selling tobacco products to the ultimate consumer. See Montana Code 16-11-102
• Subjobber: means a person who purchases from a licensed wholesaler cigarettes with the Montana cigarette tax insignia affixed and sells or offers to sell tobacco products to a licensed retailer or tobacco product vendor. See Montana Code 16-11-102
• Wholesaler: means a person who:

  (i)purchases tobacco products from a manufacturer for the purpose of selling tobacco products to subjobbers, tobacco product vendors, wholesalers, or retailers; or

  (ii)purchases tobacco products from a sole distributor, another wholesaler, or any other person for the purpose of selling tobacco products to subjobbers, tobacco product vendors, wholesalers, or retailers. See Montana Code 16-11-102