When used in this chapter
(a) Cigar
Cigar means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of subsection (b)(2)).
(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
Tobacco products means cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco.
(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 persons own personal consumption or use, and
(2) a proprietor of a customs bonded manufacturing warehouse with respect to the operation of such warehouse.
(e) Cigarette paper
Cigarette paper means paper, or any other material except tobacco, prepared for use as a cigarette wrapper.
(f) Cigarette tube
Cigarette tube means cigarette paper made into a hollow cylinder for use in making cigarettes.
(g) Manufacturer of cigarette papers and tubes
Manufacturer of cigarette papers and tubes means any person who manufactures cigarette paper, or makes up cigarette paper into tubes, except for his own personal use or consumption.
(h) Export warehouse
Export warehouse means a bonded internal revenue warehouse for the storage of tobacco products and cigarette papers and tubes, upon which the internal revenue tax has not been paid, for subsequent shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States.
(i) Export warehouse proprietor
Export warehouse proprietor means any person who operates an export warehouse.
(j) Removal or remove Removal or remove means the removal of tobacco products or cigarette papers or tubes from the factory or from internal revenue bond under section
5704, as the Secretary shall by regulation prescribe, or release from customs custody, and shall also include the smuggling or other unlawful importation of such articles into the United States.
(k) Importer
Importer means any person in the United States to whom nontaxpaid tobacco products or cigarette papers or tubes manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned; any person who removes cigars or cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse; and any person who smuggles or otherwise unlawfully brings tobacco products or cigarette papers or tubes into the United States.
(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
The term smokeless tobacco means any snuff or chewing tobacco.
(2) Snuff
The term snuff means any finely cut, ground, or powdered tobacco that is not intended to be smoked.
(3) Chewing tobacco
The term chewing tobacco means any leaf tobacco that is not intended to be smoked.
(n) Pipe tobacco
The term pipe tobacco 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 to be smoked in a pipe.
(o) Roll-your-own tobacco
The term roll-your-own tobacco 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.
