us-gu · Through P.L. 38-133 (June 4, 2026)

11 GCA § 6102: Definitions.

Unless the context otherwise requires, the definitions set forth herein shall govern the construction and interpretation of this Chapter.
“Director” means the Director of Revenue and Taxation.
“License” means Retail License and Wholesale License for sales of tobacco products, as defined under this Section.
“Minor” means any person under eighteen (18) years of age.
“Person” means any individual, company, corporation, firm, partnership, organization, estate, trust, limited liability company, limited liability partnership or other legal entity.
“Retail” means the sale of tangible personal property for consumption or use by the purchaser and not for resale.
“Retail License” means a license issued by the Director of Revenue and Taxation for the retail sale of tobacco products.
“Tobacco product” means any tobacco cigarette, cigar, pipe tobacco, smokeless tobacco, chewing tobacco or any other form of tobacco which may be utilized for smoking, chewing, inhalation or other means of ingestion.
“Vending Machine” means any mechanical, electrical or electronic device that, on insertion of money, tokens or any other form of payment, automatically dispenses tobacco products.
“Wholesale” means the importation into or purchase on Guam from a manufacturer or other wholesale licensee of tangible personal property not for consumption or use by the purchaser but solely for resale or retail wholesale or retail sellers.
“Wholesale License” means a license issued by the Director of Revenue and Taxation for the wholesale sale of tobacco products to retailers.
“Bona fide Importer/Exporter” means one having no predisposition otherwise in having possession of such imported or exported tobacco.
“Electronic cigarettes,” also known as “e-cigarettes,” are battery-operated products designed to deliver nicotine, flavor, and other chemicals. They turn nicotine, which is highly addictive, and other chemicals into a vapor that is inhaled by the user. For the purposes of this Chapter, and the prohibition pertaining solely to a person under the minimum age of legal access pursuant to §§ 6401 and 6406 of Article 4 of this Chapter, tobacco products shall also be deemed to include and shall be similarly applicable to electronic cigarettes, including any refill, cartridge, and any other component of an electronic cigarette.

Where this section sits in the code

Title 11: Finance and Taxation
Division 1 - Department of Revenue and Taxation.
Chapter 6: Tobacco Control Act of 2006
ARTICLE 1: GENERAL PROVISIONS

Unless the context otherwise requires, the definitions set forth herein shall govern the construction and interpretation of this Chapter.

“Director” means the Director of Revenue and Taxation.

“License” means Retail License and Wholesale License for sales of tobacco products, as defined under this Section.

“Minor” means any person under eighteen (18) years of age.

“Person” means any individual, company, corporation, firm, partnership, organization, estate, trust, limited liability company, limited liability partnership or other legal entity.

“Retail” means the sale of tangible personal property for consumption or use by the purchaser and not for resale.

“Retail License” means a license issued by the Director of Revenue and Taxation for the retail sale of tobacco products.

“Tobacco product” means any tobacco cigarette, cigar, pipe tobacco, smokeless tobacco, chewing tobacco or any other form of tobacco which may be utilized for smoking, chewing, inhalation or other means of ingestion.

“Vending Machine” means any mechanical, electrical or electronic device that, on insertion of money, tokens or any other form of payment, automatically dispenses tobacco products.

“Wholesale” means the importation into or purchase on Guam from a manufacturer or other wholesale licensee of tangible personal property not for consumption or use by the purchaser but solely for resale or retail wholesale or retail sellers.

“Wholesale License” means a license issued by the Director of Revenue and Taxation for the wholesale sale of tobacco products to retailers.

“Bona fide Importer/Exporter” means one having no predisposition otherwise in having possession of such imported or exported tobacco.

“Electronic cigarettes,” also known as “e-cigarettes,” are battery-operated products designed to deliver nicotine, flavor, and other chemicals. They turn nicotine, which is highly addictive, and other chemicals into a vapor that is inhaled by the user. For the purposes of this Chapter, and the prohibition pertaining solely to a person under the minimum age of legal access pursuant to §§ 6401 and 6406 of Article 4 of this Chapter, tobacco products shall also be deemed to include and shall be similarly applicable to electronic cigarettes, including any refill, cartridge, and any other component of an electronic cigarette.

Collected 2026-09-27T03:12:28Z. Source file · JSON

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