For the purposes of this article, the following terms have the respective meanings ascribed to them by this section:
(1) CONSUMABLE VAPOR PRODUCT. The same meaning as the term defined in Section 40-23-1.
(2) DEPARTMENT. The Department of Revenue.
(3) PERSON. Any individual, corporation, partnership, limited liability company, association, limited liability partnership, or other organization that engages in any for-profit or not-for-profit activities.