Louisiana Revised Statutes 47:871 – Definitions
Terms Used In Louisiana Revised Statutes 47:871
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
- Trustee: A person or institution holding and administering property in trust.
For purposes of this Chapter:
(1) “Cigarettes” shall have the meaning as set forth in La. Rev. Stat. 13:5062(4)(a) through (d).
(2) “Consumer” means an individual who is not licensed as a cigarette wholesale dealer or cigarette retail dealer as defined in La. Rev. Stat. 47:842.
(3) “Delivery sale” means any sale of cigarettes to a consumer in this state where either (a) the purchaser submits the order for such sale by means of a telephonic or other method of voice transmission, the mails or any other delivery service, or the Internet or other online service, or (b) the cigarettes are delivered by use of the mails or of a delivery service. A sale of cigarettes shall be a delivery sale regardless of whether the seller is located within or without this state. A sale of cigarettes not for personal consumption to a person who is a cigarette wholesale dealer or a cigarette retail dealer shall not be a delivery sale.
(4) “Delivery service” means any person who is engaged in the commercial delivery of letters, packages, or other containers.
(5) “Mails” or “mailing” means the shipment of cigarettes through the United States Postal Office.
(6) “Person” means any natural person, trustee, company, partnership, corporation, or other legal entity.
(7) “Secretary” means the secretary of the Department of Revenue for the state of Louisiana or his duly authorized representatives.
Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.