New Jersey § 56:7-19

§ 56:7-19.

The following words, terms and phrases, when used in this act, shall have the meaning

ascribed to them in this section except where the context clearly indicates a different

meaning; a. “ Person ” shall mean and include any individual, firm, association, company, partnership,

corporation, joint stock company, club, agency, syndicate, municipal corporation or

other political subdivision of this State, trust, receiver, trustee, fiduciary and

conservator. b. “ Cigarettes ” shall mean and include any roll for smoking, made wholly or in part of tobacco,

or of any other substance or substances other than tobacco, irrespective of size,

shape or flavoring, the wrapper or cover of which is made of paper or any other substance

or material, excepting tobacco. c. “ Sale ” shall mean any transfer for a consideration, exchange, barter, gift, offer for sale

and distribution in any manner or by any means whatsoever. d. “ Wholesaler ” shall include any person who: (1) Purchases cigarettes directly from the manufacturer; or (2) Purchases cigarettes from any other person who purchases from the manufacturer

and who acquires such cigarettes solely for the purpose of bona fide resale to retail

dealers or to other persons for the purposes of resale only; or (3) Service retail outlets by the maintenance of an established place of business

for the purchase of cigarettes, including, but not limited to, the maintenance of

warehousing facilities for the storage and distribution of cigarettes. Nothing contained herein shall prevent a person from qualifying in different capacities

as both a “wholesaler” and “ retailer ” under the applicable provisions of this act. e. “ Retailer ” shall mean and include any person who operates a store, stand, booth, or concession

for the purpose of making sales of cigarettes at retail. f. “ Sell at retail, ” “ sale at retail ” and “ retail sales ” shall mean and include any transfer of title to cigarettes for a valuable consideration,

made in the ordinary course of trade or usual conduct of the seller's business, to

the purchaser for consumption or use. g. “ Sell at wholesale, ” “ sale at wholesale ” and “ wholesale sales ” shall mean and include any bona fide transfer of title to cigarettes for a valuable

consideration, made in the ordinary course of trade or in the usual conduct of the

wholesaler's business, to a retailer for the purpose of resale. h. “ Basic cost of cigarettes ” shall mean the invoice cost of cigarettes to the retailer or wholesaler, as the

case may be, or the replacement cost of cigarettes, to the retailer or wholesaler,

as the case may be, in the quantity last purchased, whichever is lower, less all trade

discounts and the normal discount for cash afforded for prompt payment, but excluding

any special, extraordinary, or anticipatory discounts for payment within a shorter

period of time than the prompt payment date required for eligibility for the normal

discount for cash, to which shall be added the full face value of any stamps which

may be required by any cigarette tax act of this State and by ordinance of any municipality

thereof, now in effect or hereafter enacted, if not already included by the manufacturer

in his list price. i. “ Director ” means the Director of the Division of Taxation, in the Department of the Treasury. j. “ Business day ” shall mean any day other than a Sunday or a legal holiday.