Terms Used In Montana Code > Title 16 > Chapter 10 > Part 1 - Policy and Definitions

• Basic cost of cigarettes: means the list cost of cigarettes as reported to the department by the manufacturer without any deductions for discounts or taxes of any kind. See Montana Code 16-10-103
• Cigarettes: means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and whether or not the tobacco is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of nontobacco paper or any other substance or material except tobacco. See Montana Code 16-10-103
• 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.
• cost to the retailer: means the cost to the wholesaler from whom the cigarettes were purchased by the retailer plus the cost of doing business by the retailer as evidenced by the standards and methods of accounting regularly employed by the retailer in the retailer's determination of costs for income tax reporting purposes for the total operation of the retailer's establishment. See Montana Code 16-10-103
• cost to the wholesaler: means the basic cost of cigarettes purchased by the wholesaler from a manufacturer plus the cost of doing business by the wholesaler as evidenced by the standards and methods of accounting regularly employed by the wholesaler in the wholesaler's determination of costs for income tax reporting purposes for the total operation of the wholesaler's business. See Montana Code 16-10-103
• Department: means the department of revenue provided for in 2-15-1301 and, when the meaning of the context requires, includes its employees. See Montana Code 16-10-103
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Manufacturer: means any person who fabricates cigarettes from raw materials for the purpose of resale. See Montana Code 16-10-103
• 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: means an individual, firm, association, company, partnership, corporation, or other business entity, however formed. See Montana Code 16-10-103
• Retailer: means a person who operates a store, stand, booth, concession, or other outlet for the purpose of selling cigarettes at retail. See Montana Code 16-10-103
• Sole distributor: means a person who either causes a unique brand of cigarettes to be manufactured according to distinctive specifications and acts as the exclusive distributor of the cigarettes or is the exclusive distributor of a brand of cigarettes within the continental United States. See Montana Code 16-10-103
• State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
• United States: includes the District of Columbia and the territories. See Montana Code 1-1-201
• Usual: means according to usage. See Montana Code 1-1-206
• Wholesaler: means a person who services retail outlets by maintaining an established place of business for the purchase of cigarettes and who:

  (a)purchases cigarettes from a manufacturer for the purpose of selling cigarettes to retailers; or

  (b)purchases cigarettes from a sole distributor, another wholesaler, or any other person for the purpose of selling cigarettes to retailers. See Montana Code 16-10-103