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Code · BILL · 114th Congress · H.R. 1749 (Introduced in House) — To amend the Internal Revenue Code of 1986 to reduce tobacco smuggling, and for other purposes. · Sec. 111

Sec. 111. Definitions

218 words·~1 min read·/bill/114/hr/1749/ih/section-111

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Subsection
(i)of section 5702 is amended by inserting before the period the following: or any person engaged in the business of exporting tobacco products from the United States for purposes of sale or distribution. Any duty free store that sells, offers for sale, or otherwise distributes to any person in any single transaction (or series of related transactions) more than 3,000 cigarettes, or an equivalent quantity of other tobacco products as the Secretary shall by regulation prescribe, shall be deemed an export warehouse proprietor under this chapter . Section 5702 , as amended by this Act, is amended by adding at the end the following new subsections: The term retailer means any person who sells, or offers for sale, any tobacco product at retail. The term retailer includes any duty free store that sells, offers for sale, or otherwise distributes at retail in any single transaction (or series of related transactions) not more than 3,000 cigarettes, or not more than an equivalent quantity of other tobacco products as the Secretary shall by regulation prescribe. The term wholesaler means any person engaged in the business of purchasing tobacco products for resale at wholesale, or any person acting as an agent or broker for any person engaged in the business of purchasing tobacco products for resale at wholesale. .
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