Page:United States Statutes at Large Volume 124.djvu/1114

 124 STAT. 1088 PUBLIC LAW 111–154—MAR. 31, 2010 (10) the intrastate sale of illegal cigarettes and smokeless tobacco over the Internet has a substantial effect on interstate commerce. (c) PURPOSES.—It is the purpose of this Act to— (1) require Internet and other remote sellers of cigarettes and smokeless tobacco to comply with the same laws that apply to law-abiding tobacco retailers; (2) create strong disincentives to illegal smuggling of tobacco products; (3) provide government enforcement officials with more effective enforcement tools to combat tobacco smuggling; (4) make it more difficult for cigarette and smokeless tobacco traffickers to engage in and profit from their illegal activities; (5) increase collections of Federal, State, and local excise taxes on cigarettes and smokeless tobacco; and (6) prevent and reduce youth access to inexpensive ciga- rettes and smokeless tobacco through illegal Internet or contra- band sales. SEC. 2. COLLECTION OF STATE CIGARETTE AND SMOKELESS TOBACCO TAXES. (a) DEFINITIONS.—The Act of October 19, 1949 (15 U.S.C. 375 et seq.; commonly referred to as the ‘‘Jenkins Act’’) (referred to in this Act as the ‘‘Jenkins Act’’), is amended by striking the first section and inserting the following: ‘‘SECTION 1. DEFINITIONS. ‘‘As used in this Act, the following definitions apply: ‘‘(1) ATTORNEY GENERAL.—The term ‘attorney general’, with respect to a State, means the attorney general or other chief law enforcement officer of the State. ‘‘(2) CIGARETTE.— ‘‘(A) IN GENERAL.—The term ‘cigarette’— ‘‘(i) has the meaning given that term in section 2341 of title 18, United States Code; and ‘‘(ii) includes roll-your-own tobacco (as defined in section 5702 of the Internal Revenue Code of 1986). ‘‘(B) EXCEPTION.—The term ‘cigarette’ does not include a cigar (as defined in section 5702 of the Internal Revenue Code of 1986). ‘‘(3) COMMON CARRIER.—The term ‘common carrier’ means any person (other than a local messenger service or the United States Postal Service) that holds itself out to the general public as a provider for hire of the transportation by water, land, or air of merchandise (regardless of whether the person actually operates the vessel, vehicle, or aircraft by which the transpor- tation is provided) between a port or place and a port or place in the United States. ‘‘(4) CONSUMER.—The term ‘consumer’— ‘‘(A) means any person that purchases cigarettes or smokeless tobacco; and ‘‘(B) does not include any person lawfully operating as a manufacturer, distributor, wholesaler, or retailer of cigarettes or smokeless tobacco. ‘‘(5) DELIVERY SALE.—The term ‘delivery sale’ means any sale of cigarettes or smokeless tobacco to a consumer if— 15 USC 375.