§ 43-50-849

In AS 43.50.710 - 43.50.849, (1) 'cigarette' has the meaning given in AS 43.50.170; (2) 'department' means the Department of Revenue; (3) 'person' has the meaning given in AS 43.50.170; (4) 'retailer' has the meaning given in AS 43.50.170 and includes a person licensed or required to be licensed as a direct-buying retailer under this chapter and a person who holds or is required to hold a license endorsement under AS 43.70.075; (5) 'sale' has the meaning given in AS 43.50.170; (6) 'sell at retail,' 'sale at retail,' or 'retail sales' means a sale for consumption or use made in the ordinary course of trade or usual conduct of the seller's business; (7) 'sell at wholesale,' 'sale at wholesale,' or 'wholesale sales' means a sale made in the ordinary course of trade or usual conduct by a wholesaler to a retailer for the purpose of resale; (8) 'trade discount' means a price reduction that is offered by a cigarette manufacturer on the date of sale, is reflected on the invoice as a deduction from the manufacturer's list price, and is fully earned and determinable on the date of sale; (9) 'wholesaler' means a person licensed or required to be licensed under AS 43.50.010 or AS 43.50.035

on from the manufacturer's list price, and is fully earned and determinable on the date of sale; (9) 'wholesaler' means a person licensed or required to be licensed under AS 43.50.010 or AS 43.50.035 and who sells cigarettes to a retailer for the purpose of resale.

In AS 43.50.710 - 43.50.849, (1) 'cigarette' has the meaning given in AS 43.50.170; (2) 'department' means the Department of Revenue; (3) 'person' has the meaning given in AS 43.50.170; (4) 'retailer' has the meaning given in AS 43.50.170 and includes a person licensed or required to be licensed as a direct-buying retailer under this chapter and a person who holds or is required to hold a license endorsement under AS 43.70.075; (5) 'sale' has the meaning given in AS 43.50.170; (6) 'sell at retail,' 'sale at retail,' or 'retail sales' means a sale for consumption or use made in the ordinary course of trade or usual conduct of the seller's business; (7) 'sell at wholesale,' 'sale at wholesale,' or 'wholesale sales' means a sale made in the ordinary course of trade or usual conduct by a wholesaler to a retailer for the purpose of resale; (8) 'trade discount' means a price reduction that is offered by a cigarette manufacturer on the date of sale, is reflected on the invoice as a deduction from the manufacturer's list price, and is fully earned and determinable on the date of sale; (9) 'wholesaler' means a person licensed or required to be licensed under AS 43.50.010 or AS 43.50.035

on from the manufacturer's list price, and is fully earned and determinable on the date of sale; (9) 'wholesaler' means a person licensed or required to be licensed under AS 43.50.010 or AS 43.50.035 and who sells cigarettes to a retailer for the purpose of resale.