Sub-jobber definition
Sub-jobber means any person who purchases cigarettes from a resident
Sub-jobber means any person who purchases cigarettes, other tobacco products, or snuff from a wholesaler licensed under KRS 138.195 on which the tax imposed by KRS 138.140 has been paid and makes them available to retailers for resale. No person shall be deemed to make cigarettes, other tobacco products, or snuff available to retailers for resale unless the person certifies and establishes to the satisfaction of the department that firm arrangements have been made to regularly supply at least five (5) retail locations with Kentucky tax-paid cigarettes, other tobacco products, or snuff for resale in the regular course of business.
Sub-jobber means[shall mean] any person who purchases cigarettes, other tobacco products, or smokeless tobacco products from a wholesaler licensed under KRS 138.195 on which the tax imposed by Section 96 of this Act[Kentucky cigarette tax] has been paid and makes them available to retailers for resale. No person shall be deemed to make cigarettes, other tobacco products, or smokeless tobacco products available to retailers for resale unless the[such] person certifies and establishes to the satisfaction of the cabinet that firm arrangements have been made to regularly supply at least five (5) retail locations with Kentucky tax-paid cigarettes, other tobacco products, or smokeless tobacco products for resale in the regular course of business.
More Definitions of Sub-jobber
Sub-jobber means any person [doing] engaged in the business [in this state who buys stamped] of purchasing tobacco products from a [licensed] wholesaler and [who sells all of his] selling tobacco products to other [licensed] sub-jobbers, vending machine operators, and retailers.
Sub-jobber means[shall mean] any person who purchases cigarettes, smokeless tobacco products, or cigarette rolling paper from a wholesaler licensed under KRS 138.195 on which the tax imposed by Section 3 of this Act[Kentucky cigarette tax] has been paid and makes them available to retailers for resale. No person shall be deemed to make cigarettes, smokeless tobacco products, or cigarette rolling paper available to retailers for resale unless the[such] person certifies and establishes to the satisfaction of the cabinet that firm arrangements have been made to regularly supply at least five (5) retail locations with Kentucky tax-paid cigarettes, smokeless tobacco products, or cigarette rolling paper for resale in the regular course of business.
Sub-jobber means any person who purchases cigarettes from a wholesaler licensed under KRS 138.195 on which the Kentucky cigarette tax has been paid and makes them available to retailers for resale. No person shall be deemed to make cigarettes available to retailers for resale unless such person certifies and establishes to the satisfaction of the cabinet that firm arrangements have been made to regularly supply at least five (5) retail locations with Kentucky tax-paid cigarettes for resale in the regular course of business.