Terms Used In Virginia Code > Title 8.7 > Part 6 - Warehouse Receipts and Bills of Lading: Miscellaneous Provisions

• Actual cost: means the actual price paid by a remote retail seller for each individual stock keeping unit or SKU. See Virginia Code 58.1-1021.01
• Aircraft: means any contrivance now known, or hereafter invented, used, or designed for navigation of or flight in the air, including a balloon or other contrivance designed for maneuvering in airspace at an altitude greater than 24 inches above ground or water level, except that any contrivance now or hereafter invented of fixed or flexible wing design, operating without the assistance of any motor, engine, or other mechanical propulsive device, which is designed to utilize the feet and legs of the operator or operators as the sole means of initiating and sustaining forward motion during the launch and of providing the point of contact with the ground upon landing and commonly called a "hang glider" shall not be included within this definition. See Virginia Code 5.1-1
• Airman: means any individual, including the person in command and any pilot, mechanic, or member of the crew, who engages in the navigation of aircraft while under way within Virginia airspace; any individual who is directly in charge of the inspection, maintenance, overhauling, or repair of aircraft, aircraft engines, propellers, or accessories; and any individual who serves in the capacity of aircraft dispatcher. See Virginia Code 5.1-1
• Airport: means any area of land or water which is used, or intended for public use, for the landing and takeoff of aircraft, and any appurtenant areas that are used, or intended for use, for airport buildings or other airport facilities or rights-of-way, easements and together with all airport buildings and facilities located thereon. See Virginia Code 5.1-1
• Assessment: as used in this subtitle , shall include an assessment made pursuant to notice by the Department of Taxation and self-assessments made by a taxpayer upon the filing of a return or otherwise not pursuant to notice. See Virginia Code 58.1-1820
• Authorized holder: means (i) a manufacturer; (ii) a wholesale dealer who is not duly qualified as a wholesale dealer stamping agent, but who possesses, or whose affiliate possesses, a valid cigarette exemption certificate issued pursuant to § 58. See Virginia Code 58.1-1000
• Bailee: means the person who by a warehouse receipt, bill of lading or other document acknowledges possession of goods and contracts to deliver them. See Virginia Code 8.7-102
• Board: means the Virginia Aviation Board. See Virginia Code 5.1-1
• Brand: means any word, name, group of letters, symbol or combination thereof adopted and used by a winery to identify a specific wine product and to distinguish that product from other wine produced or marketed by that winery or other wineries. See Virginia Code 4.1-401
• Business: means any type of corporation, partnership, limited liability company, association, or sole proprietorship operated for profit. See Virginia Code 2.2-4301
• Certificate: means the document issued to a certified applicator or registered technician who has completed all the requirements of Article 3. See Virginia Code 3.2-3900
• certified: means the recognition granted by the Board to an applicator who has completed all the requirements of Article 3. See Virginia Code 3.2-3900
• Certified applicator: means a person who: (i) has satisfactorily completed the Board requirements for certification as a commercial applicator, registered technician, or private applicator; and (ii) has been issued a valid certificate. See Virginia Code 3.2-3900
• Cigar: means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco, other than any roll of tobacco that is a cigarette as such term is defined in § 58. See Virginia Code 58.1-1021.01
• cigarette: includes "roll-your-own" tobacco, which means any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. See Virginia Code 58.1-1000
• Construction: means building, altering, repairing, improving or demolishing any structure, building or highway, and any draining, dredging, excavation, grading or similar work upon real property. See Virginia Code 2.2-4301
• Consumer: means the person who is the end or final user of tobacco products. See Virginia Code 58.1-1021.01
• County: means any existing county or such unit hereafter created. See Virginia Code 15.2-102
• Decedent: A deceased person.
• Defoliant: means any substance or mixture of substances intended for causing the leaves or foliage to drop from a plant, with or without causing abscission. See Virginia Code 3.2-3900
• Department: means the State Department of Health. See Virginia Code 32.1-3
• Desiccant: means any substance or mixture of substances intended for artificially accelerating the drying of plant tissue. See Virginia Code 3.2-3900
• Device: means any instrument or contrivance intended for: (i) trapping, destroying, repelling, or mitigating insects or rodents; or (ii) destroying, repelling, or mitigating fungi, bacteria, weeds or other pests as may be designated by the Commissioner. See Virginia Code 3.2-3900
• Distributor: means (i) any person engaged in the business of selling tobacco products in the Commonwealth who brings, or causes to be brought, into the Commonwealth from outside the Commonwealth any tobacco products for sale; (ii) any person who makes, manufactures, fabricates, or stores tobacco products in the Commonwealth for sale in the Commonwealth; (iii) any person engaged in the business of selling tobacco products outside the Commonwealth who ships or transports tobacco products to any person in the business of selling tobacco products in the Commonwealth; or (iv) any retail dealer in possession of untaxed tobacco products in the Commonwealth. See Virginia Code 58.1-1021.01
• Document: means document of title as defined in the general definitions in Title 8. See Virginia Code 8.7-102
• Executor: A male person named in a will to carry out the decedent
• Fungicide: means any substance or mixture of substances intended for preventing, destroying, repelling, or mitigating any fungi or plant disease. See Virginia Code 3.2-3900
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Good faith: means honesty in fact and the observance of reasonable commercial standards of fair dealing. See Virginia Code 8.7-102
• Goods: means all material, equipment, supplies, printing, and automated data processing hardware and software. See Virginia Code 2.2-4301
• Goods: means all things that are treated as movable for the purposes of a contract of storage or transportation. See Virginia Code 8.7-102
• Governing body: means the board of supervisors of a county, council of a city, or council of a town, as the context may require. See Virginia Code 15.2-102
• guaranteed analysis statement: means a statement containing: (i) the name and percentage of each active ingredient; (ii) the total percentage of the inert ingredients; and (iii) if the pesticide contains arsenic in any form, the percentages of total and water soluble arsenic. See Virginia Code 3.2-3900
• Herbicide: means any substance or mixture of substances intended for preventing, destroying, repelling, or mitigating any weed. See Virginia Code 3.2-3900
• Insecticide: means any substance or mixture of substances intended for preventing, destroying, repelling, or mitigating any insects that may be present in any environment whatsoever. See Virginia Code 3.2-3900
• Job order contracting: means a method of procuring construction by establishing a book of unit prices and then obtaining a contractor to perform work as needed using the prices, quantities, and specifications in the book as the basis of its pricing. See Virginia Code 2.2-4301
• Label: means the written, printed or graphic matter on, or attached to, the pesticide or device, or the immediate container thereof, and the outside container or wrapper of the retail package, if any, of the pesticide or device. See Virginia Code 3.2-3900
• Labeling: means all labels and other written, printed, or graphic matter: (i) upon the pesticide or device or any of its containers or wrappers; (ii) accompanying the pesticide or device at any time; or (iii) referenced on the label or in literature accompanying the pesticide or device. See Virginia Code 3.2-3900
• licensee: means a person issued a license by the Board to engage in the sale, storage, distribution, recommendation, or application of pesticides for compensation. See Virginia Code 3.2-3900
• Loose leaf tobacco: means any leaf tobacco that is not intended to be smoked, but shall not include moist snuff. See Virginia Code 58.1-1021.01
• Loose leaf tobacco half pound-unit: means a consumer sized unit, pouch, or package containing at least 4 ounces but not more than 8 ounces of loose leaf tobacco, by net weight, produced by the manufacturer to be sold to consumers as a single unit and not produced to be divided or sold separately and containing one individual package. See Virginia Code 58.1-1021.01
• Loose leaf tobacco pound-unit: means a consumer sized unit, pouch, or package containing more than 8 ounces of loose leaf tobacco, by net weight, produced by the manufacturer to be sold to consumers as a single unit and not produced to be divided or sold separately and containing one individual package. See Virginia Code 58.1-1021.01
• Loose leaf tobacco single-unit: means a consumer sized unit, pouch, or package containing less than 4 ounces of loose leaf tobacco, by net weight, produced by the manufacturer to be sold to consumers as a single unit and not produced to be divided or sold separately and containing one individual package. See Virginia Code 58.1-1021.01
• Manufacturer: means a person who manufactures or produces tobacco products and sells tobacco products to a distributor. See Virginia Code 58.1-1021.01
• Moist snuff: means a tobacco product consisting of finely cut, ground, or powdered tobacco that is not intended to be smoked but shall not include any finely cut, ground, or powdered tobacco that is intended to be placed in the nasal cavity. See Virginia Code 58.1-1021.01
• Nonprofessional services: means any services not specifically identified as professional services in the definition of professional services. See Virginia Code 2.2-4301
• Nonsurviving winery: means any winery which is purchased by another winery as provided in § 4. See Virginia Code 4.1-401
• offeror: means a person who has the capability, in all respects, to perform fully the contract requirements and the moral and business integrity and reliability that will assure good faith performance, and who has been prequalified, if required. See Virginia Code 2.2-4301
• Pack: means a package containing either 20 or 25 cigarettes. See Virginia Code 58.1-1000
• Person: means an individual, corporation, partnership, or association or any other legal entity. See Virginia Code 32.1-3
• Person: means any individual, corporation, government, political subdivision of the Commonwealth, or governmental subdivision or agency, business trust, estate, trust, partnership, two or more of any of the foregoing having a joint or common interest, or any other legal or commercial entity. See Virginia Code 5.1-1
• Person: means any individual, corporation, partnership, association, company, business, trust, joint venture, or other legal entity. See Virginia Code 58.1-1021.01
• Pesticide: means : (i) any substance or mixture of substances intended for preventing, destroying, repelling, or mitigating any insects, rodents, fungi, bacteria, weeds, other forms of plant or animal life, bacterium, or viruses, except viruses on or in living man or other animals, which the Commissioner shall declare to be a pest; (ii) any substance or mixture of substances intended for use as a plant regulator, defoliant, or desiccant; and (iii) any substance intended to become an active ingredient in any substance defined in clause (i) and (ii). See Virginia Code 3.2-3900
• Pesticide business: means any person engaged in the business of: distributing, applying or recommending the use of a product; or storing, selling, or offering for sale pesticides directly to the user. See Virginia Code 3.2-3900
• pesticide classified for restricted use: means any pesticide classified as restricted by the Administrator of the U. See Virginia Code 3.2-3900
• Pipe tobacco: means any tobacco that, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered or purchased by consumers as tobacco to be smoked in a pipe. See Virginia Code 58.1-1021.01
• Plant regulator: means any substance or mixture of substances, intended through physiological action, for accelerating or retarding the rate of growth or rate of maturation, or for otherwise altering the behavior of ornamental or crop plants or the produce thereof, but shall not include substances to the extent that they are intended as plant nutrients, trace elements, nutritional chemicals, plant inoculants, and soil amendments. See Virginia Code 3.2-3900
• Probate: Proving a will
• Professional services: means work performed by an independent contractor within the scope of the practice of accounting, actuarial services, architecture, land surveying, landscape architecture, law, dentistry, medicine, optometry, pharmacy or professional engineering. See Virginia Code 2.2-4301
• Public body: means any legislative, executive or judicial body, agency, office, department, authority, post, commission, committee, institution, board or political subdivision created by law to exercise some sovereign power or to perform some governmental duty, and empowered by law to undertake the activities described in this chapter. See Virginia Code 2.2-4301
• Public contract: means an agreement between a public body and a nongovernmental source that is enforceable in a court of law. See Virginia Code 2.2-4301
• Purchase: includes , but is not limited to, the sale of stock, sale of assets, merger, lease, transfer or consolidation. See Virginia Code 4.1-401
• Registrant: means the person registering any pesticide pursuant to the provisions of this chapter. See Virginia Code 3.2-3900
• Remote retail sale: means any sale of cigars or pipe tobacco to a consumer in the Commonwealth when (i) the consumer submits the order for the sale by means of a telephone or other method of voice transmission, the mail, or the Internet or other online service, or the seller is otherwise not in the physical presence of the consumer when the request for the purchase or order is made, or (ii) the cigars or pipe tobacco are delivered to the consumer by common carrier, private delivery service, or other method of remote delivery, or the seller is not in the physical presence of the consumer when the buyer obtains possession of the cigars or pipe tobacco. See Virginia Code 58.1-1021.01
• Remote retail seller: means a person located within or outside of this state that makes remote retail sales of cigars or pipe tobacco. See Virginia Code 58.1-1021.01
• Retail dealer: includes every person other than a wholesale dealer, as defined in this section, who sells or offers for sale any cigarettes and who is properly registered as a retail trade with the Commonwealth in accordance with the Virginia Department of Taxation Business Registration Application (Form R-1). See Virginia Code 58.1-1000
• Retail dealer: means every person who sells or offers for sale any tobacco product to consumers at retail in a transaction other than a remote retail sale. See Virginia Code 58.1-1021.01
• Reverse auctioning: means a procurement method wherein bidders are invited to bid on specified goods or nonprofessional services through real-time electronic bidding, with the award being made to the lowest responsive and responsible bidder. See Virginia Code 2.2-4301
• Rodenticide: means any substance or mixture of substances intended for preventing, destroying, repelling or mitigating rodents or any other vertebrate animal declared by the Commissioner to be a pest. See Virginia Code 3.2-3900
• Serious violation: means a violation of this chapter or regulation adopted hereunder that results in a substantial probability of death or serious physical harm to persons, serious harm to property, or serious harm to the environment unless the person or licensee did not or could not with the exercise of reasonable diligence know of the violation. See Virginia Code 3.2-3900
• Services: means any work performed by an independent contractor wherein the service rendered does not consist primarily of acquisition of equipment or materials, or the rental of equipment, materials and supplies. See Virginia Code 2.2-4301
• SKU: means an individual stock keeping unit identifier used for tracking inventory. See Virginia Code 58.1-1021.01
• stamping agent: includes "distributor" as that term is defined in § 58. See Virginia Code 58.1-1000
• Stamps: means the stamp or stamps by the use of which the tax levied under this chapter is paid and shall be officially designated as Virginia revenue stamps. See Virginia Code 58.1-1000
• State Board: means the State Board of Health. See Virginia Code 32.1-3
• Storage: means any keeping or retention in the Commonwealth of cigarettes for any purpose except sale in the regular course of business or subsequent use solely outside the Commonwealth. See Virginia Code 58.1-1000
• Surviving winery: means the winery which purchases a nonsurviving winery as provided in § 4. See Virginia Code 4.1-401
• Tax-paid cigarettes: means cigarettes that (i) bear valid Virginia stamps to evidence payment of excise taxes or (ii) were purchased outside of the Commonwealth and either (a) bear a valid tax stamp for the state in which the cigarettes were purchased or (b) when no tax stamp is required by the state, proper evidence can be provided to establish that applicable excise taxes have been paid. See Virginia Code 58.1-1000
• Taxpayer: includes every person, corporation, partnership, organization, trust or estate subject to taxation under the laws of this Commonwealth, or under the ordinances, resolutions or orders of any county, city, town or other political subdivision of this Commonwealth. See Virginia Code 58.1-1
• tobacco products: means (i) "cigar" as defined in § 5702(a) of the Internal Revenue Code, and as such section may be amended; (ii) "smokeless tobacco" as defined in § 5702(m) of the Internal Revenue Code, and as such section may be amended; or (iii) "pipe tobacco" as defined in § 5702(n) of the Internal Revenue Code, and as such section may be amended. See Virginia Code 58.1-1021.01
• Under the direct supervision of: means the act or process whereby the application of a pesticide is made by a competent person acting under the instructions and control of a certified applicator who is responsible for the actions of that person. See Virginia Code 3.2-3900
• Use: means the exercise of any right or power over cigarettes incident to the ownership thereof or by any transaction where possession is given, except that it does not include the sale of cigarettes in the regular course of business. See Virginia Code 58.1-1000
• Use: means the employment of a pesticide for the purposes of: (i) preventing, destroying, repelling, or mitigating any pest; or (ii) regulating plant growth, causing defoliation or desiccation of plants. See Virginia Code 3.2-3900
• Wholesale dealer: includes persons who are properly registered as tobacco product merchant wholesalers with the Commonwealth in accordance with the Virginia Department of Taxation Business Registration Application (Form R-1) and who (i) sell cigarettes at wholesale only to retail dealers for the purpose of resale only or (ii) sell at wholesale to institutional, commercial, or industrial users. See Virginia Code 58.1-1000
• wholesaler or distributor: means any person, firm or corporation who manufactures or sells at wholesale carbonated soft drinks to retail dealers for the purpose of resale only or who sells at wholesale to institutional, commercial or industrial users or who distributes such drinks to chain stores. See Virginia Code 58.1-1701
• Wine: includes any wine to which wine spirits have been added, as provided in the Internal Revenue Code, to make products commonly known as "fortified wine" which do not exceed an alcohol content of 21 percent by volume. See Virginia Code 4.1-100
• Winery: means every person, including any authorized representative of such person pursuant to § 4. See Virginia Code 4.1-401