In AS 43.50.300 - 43.50.390,
(1) “distributor” means a person who
(A) brings, or causes to be brought, a tobacco product into the state from outside the state for sale;
(B) makes, manufactures, or fabricates a tobacco product in the state for sale in the state; or
(C) ships or transports a tobacco product to a retailer in the state for sale by the retailer;
(2) “licensee” means a distributor who is
(A) licensed under AS 43.50.320; or
(B) exempted by AS 43.50.320(g) from licensing under AS 43.50.320;
(3) “the tax” means the tax levied by AS 43.50.300;
(4) “tobacco product” means
(A) a cigar;
(B) a cheroot;
(C) a stogie;
(D) a perique;
(E) snuff and snuff flour;
(F) smoking tobacco, including granulated, plug-cut, crimp-cut, ready-rubbed, and any form of tobacco suitable for smoking in a pipe or cigarette;
(G) chewing tobacco, including cavendish, twist, plug, scrap, and tobacco suitable for chewing; or
(H) an article or product made of tobacco or a tobacco substitute, but not including a cigarette as defined in AS 43.50.170;
(5) “wholesale price” means
(A) the established price for which a manufacturer sells a tobacco product to a distributor after deduction of a discount or other reduction received by the distributor for quantity or cash if the manufacturer's established price is adequately supported by bona fide arm's length sales as determined by the department; or
(B) the price, as determined by the department, for which tobacco products of comparable retail price are sold to distributors in the ordinary course of trade if the manufacturer's established price does not meet the standards of (A) of this paragraph.