69 S T A T. ]
Public Law 335
627
PUBLIC LAW 335-AUG 9, 1955 CHAPTER 695
AN ACT To amend the Act of October 19, 1949, entitled "An Act to assist States in collecting sales and use taxes on cigarettes".
August 9, 1955 [H. R. 6886]
Be it enacted by the Senate and House of Representatives of the Co on United States of America in Congress assembled, That the Act of State l l ce icgtai r e t tof e taxes* October 19, 1949, entitled "An Act to assist States in collecting sales and use taxes on cigarettes", as amended (15 U.S.C. secs. 375-377), 63 Stat. 884. is hereby amended to read as follows: "That for the purposes of this Act— "(1) The term 'person' includes corporations, companies, associ- Definitions. ations, firms, partnerships, societies, and joint stock companies, as well as individuals. "(2) The term 'cigarette' means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and whether or not such tobacco is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco. "(3) The term 'distributor licensed by or located in such State' means— " (A) in the case of any State which by State statute or regulation authorizes the distribution of cigarettes at wholesale or retail, any person so authorized, or " (B) in the case of any other State, any person located in such State who distributes cigarettes at wholesale or retail; but such term in no case includes a person who acquires cigarettes for purposes other than resale. "(4) The term 'use', in addition to its ordinary meaning, means the consumption, storage, handling, or disposal of cigarettes. "(5) The term 'tobacco tax administrator' means the State official duly authorized to administer the cigarettfe tax law of a State. "(6) The term 'State' includes the District of Columbia, Alaska, Hawaii, and the Commonwealth of Puerto Rico. "(7) The term 'transfers for profit' means any transfer for profit or other disposition for profit, including any transfer or disposition by an agent to his principal in connection with which the agent receives anything of value. emen to "SEC. 2. (a) Any person who sells or transfers for profit ciga- S t a ttobaccot s tax State rettes in interstate commerce, whereby such cigarettes are shipped admrni8°°ato" into a State taxing the sale or use of cigarettes, to other than a distributor licensed by or located in such State, or who advertises or offers cigarettes for such a sale or transfer and shipment, shall— "(1) first file with the tobacco tax administrator of the State into which such shipment is made or in which such advertisement or offer is disseminated a statement setting forth his name and trade name (if any), and the address of his principal place of business and of any other place of business; and " (2) not later than the 10th day of each calendar month, file with the tobacco tax administrator of the State into which such shipment is made, a memorandum or a copy of the invoice covering each and every shipment of cigarettes made during the previous calendar month into such State; the memorandum or invoice in each case to include the name and address of the person to whom the shipment was made, the brand, and the quantity thereof. "(b) The fact that any person ships or delivers for shipment any cigarettes shall, if such shipment is into a State in which such person
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