                                 CODE OF VIRGINIA

DEFINITIONS (§ 58.1-1021.01)

As used in this article, unless the context requires a different meaning:
		&#8220;Actual cost&#8221; means the actual price paid by a remote retail
seller for each individual stock keeping unit or SKU.
		&#8220;Alternative nicotine product&#8221; means any noncombustible product
containing nicotine that is not made of tobacco and is intended for human
consumption, whether chewed, absorbed, dissolved, or ingested by any other
means. &#8220;Alternative nicotine product&#8221; does not include any nicotine
vapor product or any product regulated as a drug or device by the U.S. Food and
Drug Administration (FDA) under Chapter V (21 U.S.C. § 351 et seq.) of the
Federal Food, Drug, and Cosmetic Act.
		&#8220;Cigar&#8221; means any roll of tobacco wrapped in leaf tobacco or in
any substance containing tobacco, other than any roll of tobacco that is a
cigarette as such term is defined in § 58.1-1000.
		&#8220;Closed system&#8221; means any nicotine vapor product capable of
utilizing a disposable container that is (i) prefilled with liquid nicotine and
sealed by the manufacturer, (ii) not easily refillable or intended or designed
to be refillable, and (iii) intended or used to dispense liquid nicotine for use
in a nicotine vapor product that is intended or designed for reuse.
&#8220;Closed system&#8221; does not include any open system.
		&#8220;Consumer&#8221; means the person who is the end or final user of
tobacco products or liquid nicotine.
		&#8220;Delivery sale&#8221; means a sale of liquid nicotine or nicotine vapor
products to a consumer in the Commonwealth in which the consumer submits the
order for the sale by telephone, over the Internet, or through the mail or
another delivery system, and where the liquid nicotine or nicotine vapor
products are shipped through a delivery service. &#8220;Delivery sale&#8221;
does not include a sale of liquid nicotine or nicotine vapor products not for
personal consumption to a person who is a manufacturer, distributor, or retail
dealer.
		&#8220;Distributor&#8221; means (i) any person engaged in the business of
selling tobacco products in the Commonwealth who brings, or causes to be
brought, into the Commonwealth from outside the Commonwealth any tobacco
products for sale; (ii) any person who makes, manufactures, fabricates, or
stores tobacco products in the Commonwealth for sale in the Commonwealth; (iii)
any person engaged in the business of selling tobacco products outside the
Commonwealth who ships or transports tobacco products to any person in the
business of selling tobacco products in the Commonwealth; or (iv) any retail
dealer in possession of untaxed tobacco products in the Commonwealth.
		&#8220;Heated tobacco product&#8221; means a product other than a cigarette
intended to be heated, as such term is defined in § 58.1-1000, containing
tobacco that produces an inhalable aerosol (i) by heating the tobacco by means
of an electronic device without combustion of the tobacco or (ii) by heat
generated from a combustion source that only or primarily heats rather than
burns the tobacco.
		&#8220;Liquid nicotine&#8221; means a liquid or other substance containing
nicotine in a concentration that is sold, marketed, and intended for use in a
nicotine vapor product.
		&#8220;Loose leaf tobacco&#8221; means any leaf tobacco that is not intended
to be smoked but does not include moist snuff. Loose leaf tobacco weight unit
categories shall be as follows:

1. &#8220;Loose leaf tobacco half pound-unit&#8221; means a consumer-sized unit,
pouch, or package containing at least four ounces but not more than eight ounces
of loose leaf tobacco, by net weight, produced by the manufacturer to be sold to
consumers as a single unit and not produced to be divided or sold separately and
containing one individual package.

2. &#8220;Loose leaf tobacco pound-unit&#8221; means a consumer-sized unit,
pouch, or package containing more than eight ounces of loose leaf tobacco, by
net weight, produced by the manufacturer to be sold to consumers as a single
unit and not produced to be divided or sold separately and containing one
individual package.

3. &#8220;Loose leaf tobacco single-unit&#8221; means a consumer-sized unit,
pouch, or package containing less than four ounces of loose leaf tobacco, by net
weight, produced by the manufacturer to be sold to consumers as a single unit
and not produced to be divided or sold separately and containing one individual
package.
			&#8220;Manufacturer&#8221; means a person who manufactures or produces
tobacco products and sells tobacco products to a distributor.
			&#8220;Manufacturer&#8217;s representative&#8221; means a person employed by
a manufacturer to sell or distribute the manufacturer&#8217;s tobacco products.
			&#8220;Manufacturer&#8217;s sales price&#8221; means the actual price for
which a manufacturer, manufacturer&#8217;s representative, or any other person
sells tobacco products to an unaffiliated distributor.
			&#8220;Moist snuff&#8221; means a tobacco product consisting of finely cut,
ground, or powdered tobacco that is not intended to be smoked but does not
include any finely cut, ground, or powdered tobacco that is intended to be
placed in the nasal cavity.
			&#8220;Nicotine vapor product&#8221; means any noncombustible product
containing nicotine that employs a heating element, power source, electronic
circuit, or other electronic, chemical, or mechanical means, regardless of shape
or size, that can be used to produce vapor from nicotine in a solution or other
form, including liquid nicotine. &#8220;Nicotine vapor product&#8221; includes
any electronic cigarette, electronic cigar, electronic cigarillo, electronic
pipe, closed system, open system, or similar product or device and any cartridge
or other container of nicotine in a solution or other form, including liquid
nicotine, that is intended to be used with or in an electronic cigarette,
electronic cigar, electronic cigarillo, electronic pipe, or similar product or
device. &#8220;Nicotine vapor product&#8221; does not include any product
regulated by the FDA under Chapter V (21 U.S.C. &#xA7; 351 et seq.) of the
Federal Food, Drug, and Cosmetic Act.
			&#8220;Open system&#8221; means a nicotine vapor product designed and
intended by the manufacturer to be reusable and refilled with liquid nicotine of
the end user&#8217;s choice. &#8220;Open system&#8221; does not include any
closed system.
			&#8220;Person&#8221; means any individual, corporation, partnership,
association, company, business, trust, joint venture, or other legal entity.
			&#8220;Pipe tobacco&#8221; means any tobacco that, because of its appearance,
type, packaging, or labeling, is suitable for use and likely to be offered or
purchased by consumers as tobacco to be smoked in a pipe.
			&#8220;Remote retail sale&#8221; means any sale of cigars or pipe tobacco to
a consumer in the Commonwealth when (i) the consumer submits the order for the
sale by means of a telephone or other method of voice transmission, the mail, or
the Internet or other online service, or the seller is otherwise not in the
physical presence of the consumer when the request for the purchase or order is
made, or (ii) the cigars or pipe tobacco are delivered to the consumer by common
carrier, private delivery service, or other method of remote delivery, or the
seller is not in the physical presence of the consumer when the buyer obtains
possession of the cigars or pipe tobacco.
			&#8220;Remote retail seller&#8221; means a person located within or outside
of the Commonwealth that makes remote retail sales of cigars or pipe tobacco.
			&#8220;Retail dealer&#8221; means every person that sells or offers for sale
any tobacco product or liquid nicotine to consumers at retail in a transaction
other than a remote retail sale and includes any person that holds an approved
Retail Sales and Use Tax Exemption Certificate for Stamped Cigarettes Purchased
for Resale or an Other Tobacco Products Distributor&#8217;s License issued by
the Department of Taxation.
			&#8220;SKU&#8221; means an individual stock keeping unit identifier used for
tracking inventory.
			&#8220;Tobacco product&#8221; or &#8220;tobacco products&#8221; means (i)
&#8220;cigar&#8221; as defined in &#xA7; 5702(a) of the Internal Revenue Code,
and as such section may be amended; (ii) &#8220;smokeless tobacco&#8221; as
defined in &#xA7; 5702(m) of the Internal Revenue Code, and as such section may
be amended; or (iii) &#8220;pipe tobacco&#8221; as defined in &#xA7; 5702(n) of
the Internal Revenue Code, and as such section may be amended. &#8220;Tobacco
products&#8221; also includes loose leaf tobacco.

HISTORY: 2004, Sp. Sess. I, c. 3; 2005, c. 71; 2006, c. 768; 2010, cc. 191, 804;
2019, c. 790; 2022, cc. 738, 779; 2024, cc. 611, 796, 821.