| 1-D.__Distributor.__"Distributor" means a person, whether |
| located inside or outside of the borders of the State, other |
| than a retailer, who sells or distributes cigarettes inside |
| the boundaries of the State.__"Distributor" does not include a |
| cigarette manufacturer, export warehouse proprietor or |
| importer with a valid permit under 26 United States Code, |
| Section 5712 (1997) if the person sells or distributes |
| cigarettes in the State only to distributors who hold valid |
| and current licenses under the laws of a state or to an export |
| warehouse proprietor or another manufacturer.__"Distributor" |
| does not include a common or contract carrier that is |
| transporting cigarettes under a proper bill of lading or |
| freight bill that states the quantity, source and destination |
| of cigarettes or a person who ships cigarettes through this |
| State by common or contract carrier under a bill of lading or |
| freight bill. |