Miss. Code Ann. § 45-12-3

As used in this chapter, unless the context otherwise requires:

(a) “ Agent ” means any person authorized by the commissioner to purchase and affix stamps on packages of cigarettes.

(b) “ Commissioner ” means the Chairman of the State Tax Commission of the State of Mississippi, and his authorized agents and employees.

(c) “ State Fire Marshal ” means the Commissioner of Insurance and State Fire Marshal of the State of Mississippi, and his authorized agents and employees.

(d) “ Cigarette ” means:

(i) Any roll of tobacco wrapped in paper or in any substance not containing tobacco; or

(ii) 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 as described in subparagraph (i) above.

(e) “ Manufacturer ” means:

(i) Any entity which manufactures or otherwise produces cigarettes or causes cigarettes to be manufactured or produced anywhere that such manufacturer intends to be sold in this state, including cigarettes intended to be sold in the United States through an importer; or

(ii) Any entity that becomes a successor of an entity described in subparagraph (i) of this paragraph.

(f) “ Quality control and quality assurance program ” means the laboratory procedures implemented to ensure that operator bias, systematic and nonsystematic methodological errors, and equipment-related problems do not affect the results of the testing. Such a program ensures that the testing repeatability remains within the required repeatability values stated in subsection (1)(f) of Section 45-12-5 for all test trials used to certify cigarettes in accordance with this chapter.

(g) “ Repeatability ” means the range of values within which the repeat results of cigarette test trials from a single laboratory will fall ninety-five percent (95%) of the time.

(h) “ Retail dealer ” means any person, other than a manufacturer or wholesale dealer, engaged in selling cigarettes or tobacco products.

(i) “ Sale ” means any transfer of title or possession or both, exchange or barter, conditional or otherwise, in any manner or by any means whatever or any agreement therefor. In addition to cash and credit sales, the giving of cigarettes as samples, prizes or gifts, and the exchanging of cigarettes for any consideration other than money, are considered sales.

(j) “ Sell ” means to sell, or to offer or agree to do the same.

(k) “ Wholesale dealer ” means any person, other than a manufacturer, who sells cigarettes or tobacco products to retail dealers or other persons for purposes of resale, and any person who owns, operates or maintains one or more cigarette or tobacco product vending machines in, at or upon premises owned or occupied by any other person.