As used in the Tobacco Products Tax Act:

A. “department” means the taxation and revenue department, the secretary or any employee of the department exercising authority lawfully delegated to that employee by the secretary;

B. “cigar” means a roll for smoking made wholly or in part of tobacco and weighing greater than four and one-half pounds per thousand;

C. “distribute” means to sell or to give;

D. “closed system cartridge” means a single-use, pre-filled disposable cartridge containing five milliliters or less of e-liquid for use in an e-cigarette;

E. “e-cigarette” means any electronic oral device, whether composed of a heating element and battery or an electronic circuit, that provides a vapor of nicotine or any other substance the use or inhalation of which simulates smoking and includes any such device, or any part thereof, whether manufactured, distributed, marketed or sold as an e-cigarette, e-cigar, e-pipe or any other product, name or descriptor. “E-cigarette” does not include any product regulated as a drug or device by the United States food and drug administration under the Federal Food, Drug, and Cosmetic Act;

F. “e-liquid” means liquid or other substance intended for use in an e-cigarette, not including any substance containing cannabis or oil derived from cannabis;

G. “engaging in business” means carrying on or causing to be carried on any activity with the purpose of direct or indirect benefit;

H. “first purchaser” means a person engaging in business in New Mexico that manufactures tobacco products or that purchases or receives on consignment tobacco products from any person outside of New Mexico, which tobacco products are to be distributed in New Mexico in the ordinary course of business;

I. “little cigar” means a roll for smoking made wholly or in part of tobacco, using an integrated cellulose acetate or other similar filter, and weighing not more than four and one-half pounds per thousand;

J. “person” means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate, limited liability company, limited liability partnership, other association or gas, water or electric utility owned or operated by a county or municipality or other entity of the state; “person” also means, to the extent permitted by law, a federal, state or other governmental unit or subdivision or an agency, department or instrumentality;

K. “product value” means the amount paid, net of any discounts taken and allowed, for tobacco products or, in the case of tobacco products received on consignment, the value of the tobacco products received or, in the case of tobacco products manufactured and sold in New Mexico, the proceeds from the sale by the manufacturer of the tobacco products; and

L. “tobacco product” means:

(1)     any product, other than cigarettes, cigars and little cigars, made from or containing tobacco;

(2)     e-liquid;

(3)     e-cigarettes; and

(4)     closed system cartridges.