As used in this part:
(1) "Actual cost" means the actual price paid by a retailer.
(2) "Actual cost list" means a list, prepared, maintained, and certified annually by each retailer, of the average of the actual cost of each item by stock-keeping unit of cigars and pipe tobacco over the 12 calendar months before January 1 of the year in which the remote retail sale of a cigar or pipe tobacco occurs.
(3) "Age verification system" means a service that:
(a) is provided by an independent third party; and
(b) compares information available from a commercially available database, or an aggregate of available databases, that government agencies and businesses use regularly to verify the age and identity of the personal information a consumer provides during the ordering process.
(4)
(a) "Remote retail sale" means the sale to a consumer if:
(i) the retailer is not in the physical presence of the consumer when the request for the sale is made; and
(ii)
(A) the retailer delivers the sold item to the consumer by common carrier, private delivery service, or other method of remote delivery; or
(B) the retailer is not in the physical presence of the consumer when the consumer obtains possession of the sold item.
(b) "Remote retail sale" does not include a sale by:
(i) a regular dealer of tobacco products in another state to a licensed dealer in this state; or
(ii) a wholesaler or distributor in this state to a regular dealer of tobacco products in another state.
(5) "Remote seller" means a retailer that conducts a remote retail sale of a cigar or pipe tobacco.