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Unclassified acquirer definition

Unclassified acquirer means a person, except a transportation company or a purchaser at retail from a retailer licensed under the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78, who imports or acquires a tobacco product from a source other than a wholesaler or secondary wholesaler licensed under this act for use, sale, or distribution. Unclassified acquirer also means a person who receives cigars, noncigarette smoking tobacco, or smokeless tobacco directly from a manufacturer licensed under this act or from another source outside this state, which source is not licensed under this act. An unclassified acquirer does not include
Unclassified acquirer means a person, except a transportation company or a purchaser at retail from a retailer licensed under the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78, who imports or acquires a tobacco product from a source other than a wholesaler or secondary wholesaler licensed under this act for use, sale, or distribution in this state. Unclassified acquirer also means a person who purchases or receives tobacco products directly from a manufacturer licensed under this act or from another source outside this state, which source is not licensed under this act. An unclassified acquirer also includes a person not located in this state that sells a tobacco product, through a mail order, catalog sale, telephone order, internet sale, or any other means, to a retailer or other person in this state that is not licensed under this act as a wholesaler, unclassified acquirer other than a manufacturer, or secondary wholesaler. An unclassified acquirer does not include a wholesaler.
Unclassified acquirer means that term as defined in section 2 of the tobacco products tax act, MCL

Examples of Unclassified acquirer in a sentence

  • Unclassified acquirer also means a person who receives cigars, nonci- garette smoking tobacco, or smokeless tobac- co directly from a manufacturer licensed un- der this act or from another source outside this state, which source is not licensed under this act.


More Definitions of Unclassified acquirer

Unclassified acquirer means any person in this state who acquires cigarettes
Unclassified acquirer means any person in this state who acquires cigarettes, other tobacco products, or snuff from any source on which the tax imposed by KRS 138.140 has not been paid, and who is not a person otherwise required to be licensed under the provisions of KRS 138.195.
Unclassified acquirer means[shall mean] any person in this state who acquires cigarettes, other tobacco products, or smokeless tobacco products from any source on which the tax imposed by Section 96 of this Act[Kentucky cigarette tax] has not been paid, and who is not a person otherwise required to be licensed under the provisions of KRS 138.195.
Unclassified acquirer currently means either of the following:
Unclassified acquirer means a person, except a transportation company or a purchaser at retail from a retailer licensed under the general sales tax act, 1933 PA 167, MCL 205.51 to 205.78, who imports or acquires a tobacco product from a source other than a wholesaler or secondary wholesaler licensed under this act for use, sale, or distribution in this state. Unclassified acquirer also means a person who purchases or
Unclassified acquirer means that term as defined in section 2 of the tobacco products tax act, MCL 205.422.
Unclassified acquirer means a person, except a transportation company or a purchaser at retail from a retailer licensed under the general sales tax act, 1933 PA 167,