“Cigarette” means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and irrespective of being flavored, adulterated or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any other material. It also means cigarette papers, wrappers and tubes. It shall further include cigarillos provided their weight does not exceed three pounds per 1,000. However, this definition shall not be construed to include cigars.

“Place of business” means any building or structure in which cigarettes are sold, or are kept for the purpose of sale, by a retailer.

“Retailer” means every individual, firm, corporation or other association that sells, distributes or offers for sale for consumption, or possesses for the purpose of sale for consumption, cigarettes, irrespective of the quantity or amount or the number of sales.