26 USC 5702 - Definitions

U.S Code last checked for updates: May 05, 2024

§ 5702.

Definitions

When used in this chapter—

(a)

Cigar

(b)

Cigarette

“Cigarette” means—

(1)

any roll of tobacco wrapped in paper or in any substance not containing tobacco, and

(2)

any roll of tobacco wrapped in any substance containing tobacco which, 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 described in paragraph (1).

(c)

Tobacco products

(d)

Manufacturer of tobacco products

“Manufacturer of tobacco products” means any person who manufactures cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco, except that such term shall not include—

(1)

a person who produces cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco solely for the person’s own personal consumption or use, and

(2)

a proprietor of a customs bonded manufacturing warehouse with respect to the operation of such warehouse.

Such term shall include any person who for commercial purposes makes available for consumer use (including such consumer’s personal consumption or use under paragraph (1)) a machine capable of making cigarettes, cigars, or other tobacco products. A person making such a machine available for consumer use shall be deemed the person making the removal as defined by subsection (j) with respect to any tobacco products manufactured by such machine. A person who sells a machine directly to a consumer at retail for a consumer’s personal home use is not making a machine available for commercial purposes if such machine is not used at a retail premises and is designed to produce tobacco products only in personal use quantities.

(e)

Cigarette paper

(f)

Cigarette tube

(g)

Manufacturer of cigarette papers and tubes

(h)

Export warehouse

(i)

Export warehouse proprietor

(j)

Removal or remove

(k)

Importer

(l)

Determination of price on cigars

In determining price for purposes of section 5701(a)(2)—

(1)

there shall be included any charge incident to placing the article in condition ready for use,

(2)

there shall be excluded—

(A)

the amount of the tax imposed by this chapter or section 7652, and

(B)

if stated as a separate charge, the amount of any retail sales tax imposed by any State or political subdivision thereof or the District of Columbia, whether the liability for such tax is imposed on the vendor or vendee, and

(3)

rules similar to the rules of section 4216(b) shall apply.

(m)

Definitions relating to smokeless tobacco

(1)

Smokeless tobacco

(2)

Snuff

(3)

Chewing tobacco

(n)

Pipe tobacco

(o)

Roll-your-own tobacco

(p)

Manufacturer of processed tobacco

(1)

In general

(2)

Processed tobacco

(Aug. 16, 1954, ch. 736, 68A Stat. 706; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1415; Pub. L. 89–44, title V, § 502(b)(3), title VIII, § 808(a), June 21, 1965, 79 Stat. 151, 164; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), title XXI, § 2128(b), Oct. 4, 1976, 90 Stat. 1834, 1921; Pub. L. 99–272, title XIII, § 13202(b)(2)–(4), Apr. 7, 1986, 100 Stat. 312; Pub. L. 100–647, title V, § 5061(b)–(c)(2), Nov. 10, 1988, 102 Stat. 3679; Pub. L. 101–508, title XI, § 11202(g), Nov. 5, 1990, 104 Stat. 1388–419; Pub. L. 105–33, title IX, § 9302(g)(2)–(3)(B), (h)(4), Aug. 5, 1997, 111 Stat. 672, 674; Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)], Dec. 21, 2000, 114 Stat. 2763, 2763A–644; Pub. L. 111–3, title VII, § 702(a)(4), (5), (d)(1), Feb. 4, 2009, 123 Stat. 108, 110; Pub. L. 112–141, div. F, title I, § 100122(a), July 6, 2012, 126 Stat. 914.)

cite as: 26 USC 5702