{"data":{"id":"us-dc/d.c.-code-47-2401","jurisdiction":"us-dc","citation":"D.C. Code § 47-2401","heading":"Definitions.","body":"As used in this chapter, unless the context clearly indicates otherwise:\n\n(1)\nThe term “cigar” means any roll for smoking, other than a cigarette, where both the roll and wrapper or cover of the roll are composed entirely of tobacco.\n\n(1A)\nThe term “cigarette” means:\n(A)\nAny roll for smoking containing tobacco wrapped in paper or in any substance other than tobacco leaf;\n(B)\nAny roll for smoking containing tobacco, wrapped in any substance, weighing 4 pounds per thousand or less, except those wrapped entirely in whole tobacco leaf that do not have a filter; or\n(C)\nAny roll for smoking containing tobacco wrapped in any substance, however labeled or named, flavored or not, which because of its appearance, size, the type of tobacco used in the filler, or its packaging, pricing, marketing, or labeling, is likely to be offered to, purchased by, or consumed by consumers as a cigarette as described in this paragraph.\n\n(2)\nThe term “consumer” means any person who manufactures or possesses cigarettes or other tobacco products for his own consumption or for transfer, without consideration, to another consumer, but not for transfer to other persons or for transfer with consideration.\n\n(3)\nThe term “District” means the District of Columbia.\n\n(3A)\nThe term “importer” means “importer” as the term is defined in section 5702(l) of the Internal Revenue Code of 1986, approved October 22, 1986 (68A Stat. 707; 26 U.S.C. § 5702(l)) [now 26 U.S.C. § 5702(k)].\n\n(3B)\nThe term “manufacturer” means “manufacturer of tobacco products” as the term is defined in section 5702(d) of the Internal Revenue Code of 1986, approved October 22, 1986 (68A Stat. 707; 26 U.S.C. § 5702(d)).\n\n(4)\nThe term “Mayor” means the Mayor of the District of Columbia or his authorized representatives.\n\n(5)\nThe term “original package” means a sealed package into which cigarettes or other tobacco products are put up by the manufacturer for sale to consumers; provided, that if the package contains smaller-size packages that are also intended by the manufacturer for sale to consumers, only the smallest-size sealed package intended for sale to consumers shall be considered the original package.\n\n(5A)\nThe term “other tobacco product” means any product containing, made from, or derived from tobacco, other than a cigarette or premium cigar, that is intended or expected to be consumed. The term “other tobacco product” includes vapor products, as defined in paragraph (9A) of this section, but does not include any product that has been approved by the United States Food and Drug Administration for sale as a tobacco cessation product, as a tobacco dependence product, or for other medical purposes, and that is being marketed and sold solely for such an approved purpose.\n\n(5B)\nThe term “package” means “package” as the term is defined in section 3(4) of the Federal Cigarette Labeling and Advertising Act, approved July 27, 1965 (79 Stat. 282; 15 U.S.C. § 1332(4)).\n\n(6)\nThe term “person” means any individual, partnership, society, club, association, joint-stock company, corporation, estate, receiver, trustee, assignee, referee, and any person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise; any combination of individuals or entities acting as a unit, or any officer or employee of a corporation or member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect to which the violation occurs.\n\n(7)\nThe term “possession” includes actual or constructive possession, having legal title or an equitable interest which entitles a person to such possession, and the exercise of any right or power incident to such ownership or possession.\n\n(7A)\nThe term “premium cigar” means any cigar with a retail cost of $ 2.00 or more, or packaged units of cigars averaging $ 2.00 or more per packaged cigar at retail.\n\n(8)\nThe term “sell” or “sale” means any transaction where title or possession, or both, of cigarettes or other tobacco products is, or is to be, transferred in any manner or by any means whatsoever, whether with or without consideration. The word “sell” or “sale” includes offering for sale, keeping for sale, or displaying for sale.\n\n(8A)\nRepealed.\n\n(9)\nThe term “stamp” means any fusion decal stamps, impressions made by metering devices, or other indicia authorized by the Mayor as evidence that the tax levied and imposed by this chapter has been paid.\n\n(9A)\nThe term “vapor product” means:\n(A)\nAny non-lighting, noncombustible product that employs a mechanical heating element, battery, or electronic circuit, regardless of shape or size, that can be used to produce aerosol from nicotine in a solution; or\n(B)\nAny vapor cartridge or other container of nicotine in a solution or other form that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device.\n\n(10)\nThe term “vending machine” means any automated, self-service device that dispenses cigarettes or other tobacco product upon insertion of money, tokens, or any other form of payment.\n\n(11)\nThe term “wholesale price” means the price for which a licensed wholesaler sells other tobacco products. The wholesale price includes the applicable federal excise tax, freight charges, or packaging costs, regardless of whether they were included in the purchase price, but excludes any discount, trade allowance, rebate, or other reduction.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 24. Tobacco Tax."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2401","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"794fc36fa9195ce4bf58f67adcce91f119252fa5905b47d49cb82eb329d1fb27","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2354","next":"us-dc/d.c.-code-47-2402"},"notice":"GroundRules: Original legal text. Not legal advice."}