Contents
- (a) Cigar2 changes
- (b) Cigarette1 change
- (c) Tobacco products4 changes
- (d) Manufacturer of tobacco products6 changes
- (e) Cigarette paper1 change
- (f) Cigarette tube2 changes
- (g) Manufacturer of cigarette papers and tubes2 changes
- (h) Export warehouse2 changes
- (i) Export warehouse proprietor1 change
- (j) Removal or remove2 changes
- (k) Importer4 changes
- (l) Determination of price on cigars2 changes
- (m) Definitions relating to smokeless tobacco4 changes
- (n) Pipe tobacco2 changes
- (o) Roll-your-own tobacco3 changes
- (p) Manufacturer of processed tobacco2 changes
(d)“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.
United States Government work; public domain under 17 U.S.C. § 105.