{"data":{"id":"us-ak/as-43.50.849","jurisdiction":"us-ak","citation":"AS 43.50.849","heading":"Definitions.","body":"In AS 43.50.710 — 43.50.849,\n(1) “cigarette” has the meaning given in AS 43.50.170;\n(2) “department” means the Department of Revenue;\n(3) “person” has the meaning given in AS 43.50.170;\n(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;\n(5) “sale” has the meaning given in AS 43.50.170;\n(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;\n(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;\n(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;\n(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.","path":["Title 43. Revenue and Taxation.","Chapter 50. Tobacco Taxes and Sales.","Article 7. Unfair Cigarette Sales."],"source_url":"https://www.akleg.gov/basis/statutes.asp#43.50.849","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:28Z","sha256":"a1c72d7b581c651f940c9db877061a1ec5eeb1cc5a6c6da7846d1fc6a1de4b77","source_id":"us-ak","stale":false,"prev":"us-ak/as-43.50.845","next":"us-ak/as-43.52.010"},"notice":"GroundRules: Original legal text. Not legal advice."}