Terms used in this chapter mean:
(1) "Cigar", any individual roll of tobacco that has a wrapper or cover consisting only of tobacco;
(2) "Cigar shipper," any person who has obtained a cigar shipper license pursuant to this chapter;
(3) "Common carrier," a carrier that holds itself out to the general public as engaged in the business of transporting goods for a fee;
(4) "Department," the Department of Revenue;
(5) "Manufacturer's cost," the total of all costs incurred in the process of producing a cigar; and
(6) "Wholesale purchase price," the consideration paid by a cigar shipper to acquire cigars.